On December 14, 2010, the State Administration of Taxation ("SAT") promulgated an Announcement on Issues Concerning the Verification of Taxation Basis of Individual Income Tax Payable on Equity Transfer Income ("Announcement"). The Announcement will come into effect on January 14, 2010.

For exporters in China, indirect taxes paid during the production and distribution process can be refunded.

Tax authorities in the People’s Republic of China (“PRC”) are strengthening their oversight of non-resident enterprises.

China has also invested substantial re¬sources in promoting tax process digitisation.

Complex supply chains require comprehensive tax-effective planning.

Despite the advantage of VAT, most startup companies find it difficult to choose the appropriate taxpayer status.

What tax measures have been introduced to support businesses impacted by COVID-19 – and what other rules have changed in APAC since 1 January?

Towards the end of 2019, novel coronavirus (COVID-19)-infected pneumonia started to break out in the sprawling capital of Central China's Hubei province, Wuhan

On January 29, 2016, the State Administration of Taxation, the Ministry of Finance and the Ministry of Science and Technology jointly issued the Revised Measure for Certification...

The Chinese State Council Standing Committee, the State Administration of Taxation issued Announcement [2021] No. 6, which took effect on April 1, 2021 and modifies regulations related to penalties for first-time violations ...

This year will mark a half-decade since the release of Circular 698

On July 31, 2025, the Ministry of Finance (MoF) and State Taxation Administration (STA) of the People's Republic of China (PRC) jointly released Public Notice No. 4 of 2025 (Notice 4)...

Today's globalised economy enables companies to provide services across the world. Cross-border business to business (B2B) often takes place via email or other digital communications, such as Skype, WeChat or other messaging and talk platforms.

China has enhanced its foreign investment incentives by introducing a tax credit mechanism alongside the existing tax deferral framework.

Recent rules promulgated by the state and local tax administrations in China pave the way for exempting cross-border services from value added tax.

Discusses VAT exemptions on cross-border services including risks & recommendations.

In April 2014, State Administration of Taxation of People's Republic of China ("SAT") submitted a letter ("the Letter") to the subcommittee of UN Transfer Pricing Manual for Developing Countries ("UN TP Manual").

为应对新冠疫情，政府出台了哪些税务措施，助力企业渡过难关？自1月1日起，又有哪些法规变动？

The Implementing Regulations of the IIT Law contain many special tax rules that apply to foreigners working in China.

中国政府はさらなる税制優遇...