China Inbound Legal Guides · Tax & Fiscal Compliance
China legal decision desk
Tax &
Fiscal Compliance
CIT, VAT, IIT and treaty relief are asset-flow problems: source, paper, gate, then payment or remittance. Residence is not a visa label.
gates mapped before the next move
TAX & FISCAL COMPLIANCE
CORPORATE INCOME TAX · VAT & FAPIAO · IIT & TAX RESIDENCE · TRANSFER PRICING · FILINGS & DEADLINES
A CIT, VAT, IIT or clearance due date can change the next action. This is a filing clock, not a PIPL export gate and not a family-safety route.
Open filings & deadlinesDecision desk / 01
Where is the
pressure point?
Matter statusCLASSIFY FIRSTConfirm the current route
Corporate income tax
Identify the taxpayer entity and whether CIT is the question before mixing in VAT or IIT.
Open routeVAT & fapiao
Separate VAT and fapiao from CIT, then match invoices to the return.
Open routeIIT & tax residence
Separate tax residence from immigration status, then map the IIT clock.
Open routeTransfer pricing
Name the related-party flows before treating TP as a generic CIT question.
Open routeFilings & deadlines
Identify the next statutory or administrative due date before expanding the research.
Open routeSituation-based routes
Start where
the matter is.
7 bounded routes turn a broad concern into the next useful question.
Corporate income tax
CIT rates, taxable presence and the corporate return — not a VAT or payroll file.
Open route 02VATVAT & fapiao
Output VAT, input credits, fapiao and the operating record that supports a filing.
Open route 03IITIIT & tax residence
Individual income tax, the 183-day and six-year tests, and expat payroll overlays.
Open route 04TPTransfer pricing
Related-party dealings, documentation and the file that supports pricing — not a dividend filing.
Open route 05CalendarFilings & deadlines
Return calendars, late-filing risk and the next due date that changes the work.
Open route 06ExitRepatriation & exit clearance
Profit remittance, withholding, tax certificates and IIT departure clearance.
Open route 07Real-estate taxes & deed taxReal-estate taxes & deed tax
Tax and deed-tax issues arising from acquisition, holding, transfer and development of real property.
Open routeDecision shortcuts
Already know
the issue?
Jump to the narrow question changing your next move.
Quick answers
Orient first.
Then go deeper.
Short explainers for recurring questions beneath this practice route.
Editorial & legal review
Research with
professional boundaries.
Route logic and substantive content require review when current rules change.
No lawyer is presented as the legal reviewer until an appropriately qualified specialist is assigned.
This hub routes research; it does not provide legal advice or promise regulatory clearance.
Editorial policyCounsel hand-off
Need tax counsel?
This hub organises tax files and clocks. It does not compute tax, grant clearance or file a return on your facts.