Other Briefings
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.
China’s Economy in November 2025: Year-End Review and 2026 Outlook
China’s November 2025 economic data show momentum easing as the year draws to a close, with the 2026 outlook likely to be characterized by slower headline growth and sharper sectoral divergence.
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 2025 business account books.
From Renewable Electrolysis to FCVs – Opportunities in China’s Emerging Hydrogen Industry
Bolstered by strong government backing, the nascent industry poses exciting opportunities for green applications, but investors must be aware of intrinsic early mover risks.
China Monthly Tax Brief: November 2025
Recent measures issued by national and local authorities reflect a clear policy direction: tightening compliance standards while enhancing service transparency and clarifying long-standing procedural ambiguities.
Navigating Trends and Opportunities in China’s Tourism Market
China’s tourism sector is shifting toward a more regulated, experience-driven, and sustainability-oriented model as policymakers modernize the market and travel demand continues to rebound.
China Monthly Tax Brief: October 2025
In this China Monthly Tax Brief for October 2025, we highlight key taxation developments relevant to individuals and businesses
US and China Reach Trade Concessions Following Trump-Xi Meeting: Outcomes and Implications
The meeting in Busan produced a series of trade de-escalation measures, including tariff reductions and the suspension of rare earth export controls and port fees, offering temporary relief to businesses.
