Other Briefings
China Monthly Tax Brief: January 2026
January 2026 marked a pivotal month for China’s tax landscape, with the rollout of detailed supporting rules for the VAT Law and its Implementation Regulations.
Hengqin’s 15% Preferential IIT Policy Extended to 2027
The new rules explain which talent is eligible to enjoy the preferential 15 percent individual income tax policy.
China Tax Authority Requests Self‑Inspection of Overseas Income for the Past Three Years
China is moving from CRS information exchange to active overseas income tax enforcement. For foreign tax residents in China, proactive compliance now matters more than complex structuring.
China Manufacturing Tracker 2026
Our tracker provides continuous updates on key economic and growth indicators in China’s manufacturing industry. The data for 2025 full year has now been updated.
Understanding Permanent Establishment in China – A Guide for Foreign Companies
Understanding permanent establishment status is key to determining whether a non-resident company is liable to pay tax on income under China’s network of double taxation agreements.
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.
