Other Briefings
China Monthly Tax Brief: December 2025
In this China Monthly Tax Brief for December 2025, we highlight key taxation developments relevant to businesses.
China Issues Updated Rules on Tax Deduction for Advertising and Promotion Expenses
China has renewed its existing rules on the pre‑tax deduction of advertising and promotion expenses with no substantive changes. The policy extension will apply from January 1, 2026 through December 31, 2027.
Comprehensive Evaluation during Budget Review: A Practical Case Study
A professional budget evaluation is far more than checking numbers—it is a strategic assessment from assumptions to risks. This article provides a structured framework for reviewing investment requests to ensure resources are allocated wisely.
China Tax Filing and Payment Deadlines for 2026
Businesses operating in China are suggested to pay attention to the tax filing and payment deadlines for 2026 to avoid late payment penalties and tax credit downgrading.
An Introduction to Doing Business in China 2026 – New Publication Out
Doing Business in China 2026 is out now and available for free download! It is designed to guide new and established investors in China with updated policy changes.
China Passed VAT Law Implementation Regulations: A Snapshot for FIEs
China Draft VAT Implementation Regulations will reshape tax certainty for foreign-invested enterprises, streamlining compliance, cash flow, and cross-border trade planning.
Tax Risks of Using Personal Vehicles for Business Purposes and Compliant Solutions
Using personal vehicles for business purposes can create hidden tax risks for both employees and companies. This article explores why these risks arise and offers two compliant solutions.
Frequently Asked Questions in VAT Management in China
This China VAT Q&A addresses practical compliance issues, from invoice issuance to input tax credits. These answers help businesses navigate VAT rules confidently.
