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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23 Aug 2026
Filings & deadlines
Return calendars, late-filing risk and the next due date that changes the work.
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22 Aug 2026
Prepare Your Tax & Fiscal Enquiry
Browser-only preparation companion. Content is rendered by the Wave 5 template.
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10 Aug 2026
Private Equity & Venture Capital in China — Basics
Direct answerPrivate equity and venture capital investment in China can be structured through onshore equity, offshore holding structures or other transaction forms, but the legal…
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10 Aug 2026
Transfer Pricing in China — Basics for FIEs
Direct answerChina’s transfer-pricing rules require related-party transactions to follow the arm’s-length principle and support the pricing with appropriate reporting, documentati…
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10 Aug 2026
China Tax Residence & the 183-Day Rule — Basics
Direct answerFor an individual without domicile in mainland China, 183 days of presence in a calendar year is an important tax-residence threshold, but it does not by itself answe…
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09 Aug 2026
China Tax Decision & Compliance Guide for Foreign Businesses
Direct answer: China tax is a transaction, calendar and evidence problem, not simply a question of headline rates. A China entity, foreign parent, expatriate, related-party paymen…
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07 Aug 2026
Expat IIT Checklist for Employees & HQ Payroll
General tax information only — not a filing position. Individual income tax residence, the six-year rule, allowances, and worldwide-income exposure depend on day counts, contract…
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07 Aug 2026
Leaving China: Expat IIT Departure Clearance
Related: Job loss visa timeline · Status hub General tax information only — not a filing position. Individual income tax residence, the six-year rule, allowances, and worldwide-in…
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07 Aug 2026
China Worldwide Income Tax for Expats (2026)
Not tax advice. Sourcing, FTC and CRS rules are fact-specific. This page is what “worldwide” means after the six-year exemption falls away — not a country-by-country matrix and no…
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07 Aug 2026
Tax-Free Allowances for Expats in China
General tax information only — not a filing position. Individual income tax residence, the six-year rule, allowances, and worldwide-income exposure depend on day counts, contract…
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07 Aug 2026
China Tax Residence for Foreigners: The 183-Day Rule (2026)
Not tax advice. SAT day-count circulars and treaty articles change. This page is this-year residence — not the six-year worldwide trigger and not a treaty opinion.The 183-day test…
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07 Aug 2026
China IIT Six-Year Rule for Expats (2026)
Not tax advice. SAT implementing rules and anti-avoidance practice change. This page is the foreign-source exemption chain — not a holiday-planning product.The six-year rule decid…
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07 Aug 2026
China Expat IIT Hub: Residence, 6-Year Rule & Allowances
General tax information only — not a filing position. Individual income tax residence, the six-year rule, allowances, and worldwide-income exposure depend on day counts, contract…
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07 Aug 2026
Expat IIT in China: Key Laws & Authorities
General tax information only — not a filing position. Individual income tax residence, the six-year rule, allowances, and worldwide-income exposure depend on day counts, contract…
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07 Aug 2026
Tax Clearance When a Foreigner Sells a China Apartment (2026)
Not legal or tax advice. City tax windows and VAT/IIT methods change. This page is what the sale window and the bank will want — not a Shanghai rate card.The bank will not treat t…
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