Interest is non-deductible
Special tax adjustment interest is calculated daily on a 365-day basis and is not deductible in computing taxable income.
China legal tool China law National framework
China Transfer Pricing Tax Adjustment
& Interest Calculator
Interactive China legal orientation tool. Review the result with the relevant legal guide and qualified counsel where facts or local implementation matter.
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- 03Check assumptions
- 04Verify or escalate
Special tax adjustment interest
Legal authorityReview the legal-basis section and cited source before relying on the output.
Tool typeCalculator
ScopeNational framework first
Local checkLocal rules and authority practice may differ
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