China Law Key Words · 01 Practice
Tax & Fiscal Compliance
Practical China law orientation, guides and related counsel
101 articles · Latest update 13 Sep 2026
Reading on this topic
Guides, answers and analysis related to this topic.
101 articles
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06 Sep 2026
China Withholding Tax
WHT definition. Treaty relief and beneficial-owner test are siblings. Dividend repatriation ties tax cert + FX.Direct answerIf China-source passive or certain service income is pa…
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06 Sep 2026
Beneficial Owner Test for China Tax Treaties
BO test wiki. Treaty relief sibling. Do not confuse with UBO company-law filings.Direct answerBeneficial owner for treaty WHT is ‘who has the right to enjoy the income’ with subst…
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06 Sep 2026
Permanent Establishment in China
PE definition under CIT nesting. Treaty PE articles interact. Seconded staff and ‘roaming’ sales are classic facts.Direct answerIf people or a dependent agent habitually conclude…
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06 Sep 2026
Transfer Pricing Documentation in China
Documentation-scoped sibling to live /china-transfer-pricing-basics (collision Review overlap). Do not create a second basics flagship.Direct answerTP documentation is the contemp…
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06 Sep 2026
Related-Party Service Fees in China
Tax-side related-party fees. FX route /china-fx-route-related-party-service-fee stays the remittance twin. TP docs sibling.Direct answerA management-fee invoice without people, de…
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06 Sep 2026
China Thin Capitalization Rules
Thin-cap wiki beside TP. Interest vs service-fee characterisation fights are common.Direct answerRelated-party interest above thin-cap ratios is how ‘debt is cheaper than equity’…
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06 Sep 2026
Dividend Repatriation from China
Tax-side dividend repatriation. Keep /china-profit-repatriation-basics and /wfoe-profit-repatriation-tax-certificate and FX /china-fx-route-dividend-remittance.Direct answerBoard…
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23 Aug 2026
Tax & Fiscal Compliance
A filing-led hub for China CIT, VAT, individual income tax, residence, transfer pricing and exit clearances. Start with the tax that is due, then the clock and the record.
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23 Aug 2026
Corporate income tax
CIT rates, taxable presence and the corporate return — not a VAT or payroll file.
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23 Aug 2026
VAT & fapiao
Output VAT, input credits, fapiao and the operating record that supports a filing.
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23 Aug 2026
IIT & tax residence
Individual income tax, the 183-day and six-year tests, and expat payroll overlays.
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23 Aug 2026
Filings & deadlines
Return calendars, late-filing risk and the next due date that changes the work.
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23 Aug 2026
Repatriation & exit clearance
Profit remittance, withholding, tax certificates and IIT departure clearance.
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23 Aug 2026
Transfer pricing
Related-party dealings, documentation and the file that supports pricing — not a dividend filing.
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22 Aug 2026
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