Pursuant to the latest announcement issued by the Ministry of Finance and the State Taxation Administration, with effect from 1 November 2026, domestic entities will be legally obligated to withhold VAT when paying individuals for specified services - shifting the compliance obligation from the payee (through self-declaration) to the payer (through withholding).
On 22 July 2026, the State Council issued Decree No. 841, promulgating the Provisions of the State Council on the Administration of Exit and Entry, effective 15 September 2026. We have summarised the key provisions concerning foreign nationals' visa and work permit applications, as well as penalties for false declarations, below for your reference.
We would like to bring your attention to the newly released announcement regarding the Individual Income Tax ("IIT") treatment for dividend income derived by foreign national individuals from foreign invested enterprises. We have summarized below the key takeaways for your reference.
Foreign nationals legally employed in Shanghai may now apply for the foreigner’s permanent residence identity card, also known as the Five-Star card or China Green Card, an official ID that allows passport-free verification for daily life and work across mainland China. We have summarised below the key points for your reference.
To improve convenience for foreigners in China, the National Immigration Administration launched an online accommodation registration pilot on 20 March 2026. Covering Hebei, Liaoning, Zhejiang, Hubei, Guangxi, Chongqing and Sichuan, the program will be gradually promoted nationwide. We summarise the key points below for your reference.
This is to remind you that the period for filing the 2025 Individual Income Tax (IIT) annual return is now open.
The Value-Added Tax (hereafter “VAT”) Law of the People's Republic of China was adopted on 25 December 2024 and officially came into force on 1 January 2026.
The Supreme People's Court (SPC) has recently released the draft Judicial Interpretation on Several Issues Concerning the Application of the Company Law for public consultation. This draft clarifies and emphasizes the implementation standards of the revised Company Law, setting out requirements for key issues such as the administration of legal representatives and shareholder capital contributions.
This is a reminder that any of your employees who failed to meet the resident individual criteria in 2025 due to insufficient residence days shall file the relevant tax declaration with the competent tax authority no later than 15 January 2026.
Following the notice announced by the State Taxation Administration on 12 December 2025, we enclosed the newsletter regarding the 2026 tax filling calendar for your perusal. Should you have any questions, please don’t hesitate to contact us. We’ll be happy to assist.
This is a reminder that your employees who are resident individuals in China can now submit their annual confirmations for the 2026 special additional deductions.
Following the notice announced by the State Council on 4 November, we enclosed in regard of the 2026 China holiday arrangement for your perusal.
In order to effectively alleviate the burden on family caregivers and protect the rights of the elderly, Shanghai has introduced the first significant amendment to the Regulations on the Protection of the Rights and Interests of the Elderly in Shanghai in nearly a decade.
The contribution base is determined by the employee’s annual average salary of the previous year, subject to the upper limit and the lower limit of each city announced in the middle of the year.
Pursuant to the Administrative Measures on Beneficial Owner Information effective from 1 November 2024, the Company is required to report ultimate beneficial owner (UBO) information to local authorities.
Recently, the Supreme People's Court issued Interpretation II on Issues Concerning the Application of Law in the Trial of Labour Dispute Cases. Notably, Article 19 of the Interpretation emphasizes that agreements to waive social insurance payments are legally invalid. We have summarized the key highlights below for your reference.
The Shanghai Municipal Human Resources and Social Security Bureau, along with four other departments, has recently announced a new childbirth support policy aimed at alleviating the burden of enterprises. We have summarized the key takeaways below for your reference.
On 27 June 2025, the Ministry of Finance, the State Administration of Taxation and the Ministry of Commerce announced a tax incentive policy aimed at encouraging foreign investors to reinvest distributed profits in China. This policy is applicable to investments made between 1 January 2025 and 31 December 2028.
To promote high-quality economic development and make efforts to stabilize employment, the General Office of the State Council published enhanced policies to support employment stabilization.
To promote economic recovery, Shanghai will continue to implement a comprehensive set of measures to reduce the burden on enterprises this year. We summarize some of these measures below that may have an impact on your operations.
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