CIT · 01
Corporate income tax
CIT is a corporate tax file. VAT invoices and IIT payroll are adjacent, not the same return.
First job Identify the taxpayer entity and whether CIT is the question before mixing in VAT or IIT.
Start here
Key considerations
- Which China entity is the taxpayer?
- Is the question profit tax, not VAT or withholding?
- Are related-party flows material?
Decision map
Keep the question bounded.
- Name the taxpayerThe China company or PE in view.
- Keep VAT outFapiao questions belong on the VAT route.
- Hand off TPRelated-party pricing is its own topic.
Curated resources
Open the asset that matches this job.
China tax decision and compliance guide
National CIT, VAT, IIT, residence, transfer pricing and exit-clearance desk.
China corporate income tax rates and key rules
CIT as a corporate file, distinct from VAT and payroll.
Prepare a tax enquiry
Organise high-level, non-confidential tax facts before counsel or Ask a Lawyer.
Helpful to prepare
Facts that make the next conversation clearer.
These items are orientation aids, not a legal requirement list.
- Entity name and tax registration status
- Period in question
- Whether related-party dealings exist
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 guidesCounsel hand-off
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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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