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China Law Key Words
Keyword centre for China tax and fiscal compliance—CIT, VAT, IIT, residence, filings, and exit clearances for foreign businesses and individuals.
7 articles · Latest update 09 Aug 2026
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7 articles
09 Aug 2026
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…
07 Aug 2026
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…
07 Aug 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…
07 Aug 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…
31 Jul 2026
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
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…
30 Jul 2026
Direct answerChina’s Enterprise Income Tax system generally applies a 25% statutory rate to resident enterprises, but the effective tax burden can differ where a taxpayer qualifie…
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