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
-
07 Aug 2026
WFOE Profit Repatriation: Tax Certificate, WHT, DTA & Reserve (2026)
Not legal advice and not a tax opinion. Dividend withholding, treaty claims and bank FX reviews are fact-specific. Confirm the Enterprise Income Tax Law, the applicable DTA, SAT A…
-
06 Aug 2026
Chinese Nationals Inheriting Overseas Assets: Tax and Legal Guide
While we hope this guide provides clarity during a difficult time, this is general information about cross-border inheritance procedures—not legal advice for your family's situati…
-
06 Aug 2026
Repatriating Inherited Funds from China: SAFE, Tax Traces & Bank Packs (2026)
Not legal advice. SAFE and bank documentary practice change. Confirm current personal-property transfer rules and your bank’s pack before you book a wire or pay a foreign tax esti…
-
05 Aug 2026
UK Tax Residence for Chinese Families: What to Check Before the Move
Moving to the United Kingdom is a major life decision, and one of the first questions families ask is whether they will be treated as UK tax residents and, if so, from which date.…
-
05 Aug 2026
UK Tax Residence for Chinese Families Moving Abroad
Legally reviewed by: Jingwei Tang, Tax Lawyer, Beijing Zhongheng Law Firm, for mainland PRC tax law; and Oliver Grant, Tax Solicitor (England & Wales), Aldgate Legal, for England…
-
05 Aug 2026
Dual Tax Residence China: Domestic Tests and Treaty Tie-Breakers (2026)
Not legal or tax advice. Treaties and domestic residence tests change. This page is two tax homes and the tie-break — not the six-year worldwide exemption and not CRS mechanics.A…
-
04 Aug 2026
Family Tax Residence, CRS and FATCA: Cross-Border Decision Gateway
Cross-border families should not start with a bank form. Start by mapping each person's domestic tax residence, possible treaty position, accounts, entities and controlling-person…
-
04 Aug 2026
Transfer Pricing and Related-Party Transactions for Chinese Outbound Groups
Subject to further legal review and update. This guide is published for research orientation on China Legal Portal. It is not formal legal advice. Statutes, procedures, thresholds…
-
02 Aug 2026
Tax Evasion in China: Criminal Law Article 201, the First-Offense Exemption, and What an Audit Really Means
Tax evasion is one of the most consequential risks a business can face in China, and also one of the most misunderstood. The legal framework draws a careful line between honest mi…
-
02 Aug 2026
Tax Crime Sentencing in China: Thresholds, Aggravating Circumstances and the Dual-Punishment Rule
Chinese courts have refined the sentencing framework for tax crimes in recent years, and the changes directly affect how companies and executives assess risk. Under the current le…
-
02 Aug 2026
False VAT Invoices in China: Defense Strategies and the Line Between Tax Violations and Crime
In China, the crime of falsely issuing special value-added tax (VAT) invoices has become one of the fastest-growing tax-related offenses in criminal practice. Even as overall firs…
-
31 Jul 2026
China Individual Income Tax for Foreign Individuals
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…
-
30 Jul 2026
China Value-Added Tax (VAT) — Rates, Filing & Compliance
Direct answerChina’s VAT framework is now governed by the VAT Law effective 1 January 2026 together with implementing and tax-administration rules. VAT treatment depends on the ta…
When the next step needs advice
Turn the legal issue into an actionable next step with guidance from a qualified lawyer.