China Inbound Legal Guides · Tax & Fiscal Compliance

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.

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Which tax event, document pack, and filing clock? Open the matching topic route or counsel — this hub does not decide the legal outcome on your facts.

China tax route covering CIT, VAT, IIT, filings and exit clearance.

LifecycleIdentify tax → calendar → file → remit or exit

UpdatedAugust 2026

AudienceFIEs, finance teams, expat employees and in-house counsel

Filing and clearance clocks

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 & deadlines

Signature · Tax-event & filing obligation matrix

Source of income → documents → tax gate → payment or remittance.

source → documents → tax gate → transfer → destination

Tax lifecycle

Which tax file controls the next step?

Start with the situation

Which tax event, document pack, and filing clock?

Each topic owns one bounded decision, then connects to deeper guides, local context or counsel. This hub does not duplicate long-form analysis.

CIT

Corporate income tax

CIT rates, taxable presence and the corporate return — not a VAT or payroll file.

First jobIdentify the taxpayer entity and whether CIT is the question before mixing in VAT or IIT.

Open topic route

VAT

VAT & fapiao

Output VAT, input credits, fapiao and the operating record that supports a filing.

First jobSeparate VAT and fapiao from CIT, then match invoices to the return.

Open topic route

IIT

IIT & tax residence

Individual income tax, the 183-day and six-year tests, and expat payroll overlays.

First jobSeparate tax residence from immigration status, then map the IIT clock.

Open topic route

Transfer pricing

Related-party dealings, documentation and the file that supports pricing — not a dividend filing.

First jobName the related-party flows before treating TP as a generic CIT question.

Open topic route

05Priority screen

Calendar

Filings & deadlines

Return calendars, late-filing risk and the next due date that changes the work.

First jobIdentify the next statutory or administrative due date before expanding the research.

Open topic route

Exit

Repatriation & exit clearance

Profit remittance, withholding, tax certificates and IIT departure clearance.

First jobName whether this is a company remittance, a share/asset exit, or an individual’s departure.

Open topic route

Common entry points

Already know what is happening?

01We need to file or plan China CITStart with the taxpayer entity and the corporate return.02Expat payroll or tax residenceStart with IIT, 183 days and the six-year overlay.03A filing date is closeStart with the calendar, not a new tax theory.

Quick answers

Narrow questions this practice actually gets.

Not a second copy of this hub. Each card is one Wiki explainer.

Quick AnswerChina FX Route: Dividend Remittance PlaybookEstablish distributable profits, corporate approval and tax handling before the bank file; reconcile resolution amount to remittance instruction.Quick AnswerProfit Repatriation from China � Basics for FIEsHow FIEs repatriate profits from China: after-tax profits, dividend process, withholding tax, SAFE/bank procedures, and documentation.Quick AnswerChina Tax Residence & the 183-Day Rule � BasicsChina individual tax residence basics for foreigners: 183-day presence, domicile, and how the six-year framework interacts with worldwide income.Quick AnswerTransfer Pricing in China � Basics for FIEsChina transfer pricing basics for foreign-invested enterprises: arm�s-length principle, documentation, related-party filings, and audit risk.

Curated resources

Go deeper without losing the route.

Long-form analysis lives on canonical guides. This hub only points.

core guide

China tax decision and compliance guide

National CIT, VAT, IIT, residence, transfer pricing and exit-clearance desk.

checklist

Prepare a tax enquiry

Organise high-level, non-confidential tax facts before counsel or Ask a Lawyer.

deep guide

China corporate income tax rates and key rules

CIT as a corporate file, distinct from VAT and payroll.

deep guide

China VAT rates, filing and compliance

VAT mechanics and filing orientation for foreign-invested businesses.

deep guide

Expat IIT hub: residence, six-year rule and allowances

A bundled IIT orientation for payroll and HQ teams.

city guide

Beijing tax lawyers

Local counsel layer when bureau practice is material.

Local context

Add the city when bureau practice changes.

Filing portals, fapiao practice and clearance queues vary after the national tax question is identified.

Open city and province guides

Counsel 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.

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