Corporate income tax
Rates, incentives, PE risk, and annual compliance themes.
China Law Key Words · Practice parent
Tax and Fiscal Compliance
Keyword centre for China tax and fiscal compliance—CIT, VAT, IIT, residence, filings, and exit clearances for foreign businesses and individuals.
Last reviewed 21 August 2026
The rule in 60 seconds
Start with the rule, then map it to your situation
This briefing separates the core issue from the next research and counsel steps.
Value-added tax
Taxpayer status, fapiao discipline, and cash-flow planning.
Key distinction: This is general orientation. Company type, documents, location and timing can change the analysis.
Which situation are you in?
Start with the event, then test the rule
Scenario 01
Corporate income tax
Rates, incentives, PE risk, and annual compliance themes.
Next review: Open the related guides and confirm how this issue presents in your documents.
Scenario 02
Value-added tax
Taxpayer status, fapiao discipline, and cash-flow planning.
Next review: Open the related guides and confirm how this issue presents in your documents.
Scenario 03
Individuals & expats
Residence, 183-day / six-year concepts, withholding, departure.
Next review: Open the related guides and confirm how this issue presents in your documents.
Scenario 04
Remittance & clearance
Tax certificates for dividends and wind-down sequences.
Next review: Open the related guides and confirm how this issue presents in your documents.
Key steps
A simple sequence for this topic
01
Set tax calendar
VAT, IIT, provisional CIT, annual filings.
02
Confirm VAT status
General vs small-scale and fapiao needs.
03
Track expat days
Residence and treaty positions.
04
Document related parties
Transfer-pricing readiness.
Review checklist
What to check before you choose the next step
Set tax calendar
VAT, IIT, provisional CIT, annual filings.
Confirm VAT status
General vs small-scale and fapiao needs.
Track expat days
Residence and treaty positions.
Document related parties
Transfer-pricing readiness.
Plan remittances early
Tax certificates before cash urgency.
Why this matters
The issue usually reaches beyond a single filing
Corporate income tax
Rates, incentives, PE risk, and annual compliance themes.
Value-added tax
Taxpayer status, fapiao discipline, and cash-flow planning.
Individuals & expats
Residence, 183-day / six-year concepts, withholding, departure.
Remittance & clearance
Tax certificates for dividends and wind-down sequences.
Recommended reading path
Move from the rule to the right depth of guidance
Common situations
Recognise the issue before you choose the response
Corporate income tax
Rates, incentives, PE risk, and annual compliance themes.
Value-added tax
Taxpayer status, fapiao discipline, and cash-flow planning.
Individuals & expats
Residence, 183-day / six-year concepts, withholding, departure.
Frequently asked questions
Questions readers commonly need answered next
Where is the full tax guide?
China Tax Law Guide.
Is social insurance tax?
Separate regime, but payroll must coordinate with IIT.
Guides & articles
Practical writing from counsel and the portal editorial team on this topic
When the next step needs advice
Turn the legal issue into an actionable company plan.
Use the directory to find relevant counsel or ask a focused question through China Legal Portal.