China Law Key Words · 01 Practice
Tax & Fiscal Compliance
Practical China law orientation, guides and related counsel
103 articles · Latest update 13 Sep 2026
Reading on this topic
Guides, answers and analysis related to this topic.
103 articles
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06 Sep 2026
China Stamp Duty
Stamp duty wiki under corporate tax nesting. Not VAT. Not CIT. Contract execution timing matters.Direct answerStamp duty is a document tax on listed instruments — skipping it beca…
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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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06 Sep 2026
China Tax Treaty Relief
Treaty relief process wiki. BO test is the gate sibling. WHT is the tax being reduced.Direct answerA treaty rate is earned with residence proof, the right article, beneficial-owne…
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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
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
Transfer pricing
Related-party dealings, documentation and the file that supports pricing — not a dividend filing.
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