Tax & Accounting

China Annual IIT Reconciliation in 2024: Everything You Need to Know


Annual IIT reconciliation for the year 2023 is ongoing. Starting from March 21, taxpayers can make the final tax settlement directly without requiring a prior appointment.

China Extends 15% CIT Rate to Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone


Certain businesses in Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone (HTCZ) will qualify for a 15 percent corporate income tax (CIT) rate. We discuss the eligibility criteria and explain China’s preferential CIT policy.

China Monthly Tax Brief: January 2024


In this monthly China tax brief, we highlight January 2024 policies and measures announced for supporting businesses, expanding market access, facilitating cross-border tax payment and refund, and increasing tax certainties.

Preparing for the Year of the Dragon: HR Strategies and Travel Trends During Chinese New Year 2024


From arranging additional leave to issuing annual bonuses, here’s how HR teams can prepare for the eight-day Chinese New Year holiday.

VAT Refund for Hiring Disabled Employees: An Explainer


China grants businesses VAT refunds for hiring disabled employees. In this article, Amber Liu, Senior Manager of Accounting and Tax Services at Dezan Shira & Associates, explains everything you should know about this policy.

Asia Transfer Pricing Brief: Q4 2023


In our Asia Transfer Pricing Brief for Q4 2023, we discuss annual peer reviews of BEPS Action 13 and BEPS Action 5 as well as the MAP statistics released for 2022 and offer advisory on best practices for MNEs.

Annual Filing of Stamp Tax on Business Account Books before January 15: FAQs


China taxpayers must complete stamp tax declaration and payment by January 15 if there has been an increase in tax items, such as “paid-in capital” and “capital reserve,” in the 2023 business account books.

China Monthly Tax Brief: December 2023


In this monthly China tax brief, we highlight December 2023 tax and foreign exchange policies for supporting businesses, attracting talents, and facilitating cross-border investment and transactions.

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