2026年4月刊 - 新增值税法
2026年1月1日，《中华人民共和国增值税法》（以下简称“《增值税法》”）及《中华人民共和国增值税法实施条例》（以下简称“《实施条例》”）正式施行，标志着我国增值税制度由“暂行条例”时代进入法定化阶段。更值得关注的是，财政部、税务总局围绕新法实施同步发布了13项配套公告，对征税范围、纳税义务发生时间、差额征税、进项抵扣、优惠政策衔接等具体操作规则进行了系统细化，这些配套文件对企业实务操作的影响更为直接和具体。
China Tax Newsletter
You will here find our China Tax Newsletter
Bulletin 7 on indirect property transfers
Chinese tax authorities have significantly strengthened their monitoring of cross-border transactions involving Chinese taxable property supported by the rapid development of digital tax administration systems and enhanced data analytics capabilities.
June 2025 - High-income individuals abroad
This article examines the current landscape of overseas individual income tax enforcement by national tax authorities, and explores effective compliance strategies for individuals potentially subject to cross-border taxation within legal and regulatory frameworks.
New "VAT Law of the PRC"
On 25 December 2024, the Standing Committee of PRC National People’s Congress passed the PRC Law on VAT (“the Law”). For the first time, VAT legislation is being enacted in the form of Law in China since its formal introduction in 1994. The new VAT Law shall be effective from 1 December 2026. The Law merely provides a high-level framework. As such, it is widely expected that PRC authorities...
New IIT Laws for the “Six-Year" Rule
The new IIT laws replaces the old "five-year" lookback period rule with a "six-year" rule to adapt to the new definition of resident that uses the 183-day test.
January 2022 - China Tax News
On 31 December 2021, the Ministry of Finance (“MOF”) and State Taxation Administration (“STA”) released two announcements (i.e., MOF STA Announcement [2021] No.42 and No.43) officially extending some preferential Individual Income Tax (“IIT”) policies
“聚焦粤港澳大湾区政策”主题系列之二 —— 珠海横琴：横琴粤澳深度合作区建设
粤港澳大湾区由香港、澳门2个特别行政区和广东省珠三角9市（广州、深圳、珠海、佛山、中山、东莞、肇庆、江门、惠州）组成，涉及到三个关税区、三种货币、三种法律制度。粤港澳三地，是我国开放程度最高、经济活力最强的区域之一。
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Peter Law Partner, Tax Advisory Services - Shanghai
Emilio WANG Jianmin Managing partner, Guangzhou - Guangzhou
