China Tax Newsletter

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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。

February 2019 - Tax Relief for Small and Micro Enterprises

Mazars Newsletter - February 2019
On January 17th, 2019, the Ministry of Finance and the State Administration of Taxation (SAT) issued the Notice of Comprehensive Tax Relief for Small and Micro Enterprises (Cai Shui [2019] No.13). The new policy will be valid from January 1st , 2019 to December 31st, 2021.
This new policy will help entrepreneurs to start their business in China with lower tax liabilities.

January 2019 - How the new IIT calculation method will impact your net salary during the year?

Mazars Newsletter - January 2019
The new Individual Income Tax Implementation Rules have finally been implemented and taken effect from January 1st, 2019 onward. Among those changes mentioned in the SAT Public Notice (2018) No 61, the changes in the calculation method for monthly IIT on salaries and wages for resident taxpayers should be singled out for consideration.

January 2019 - PRC Individual Income Tax Implementation Rules and related Circulars finalized

Highlights of major changes in IIT
Expatriates’ tax preferential policy amended
Tax authority mobile application
Mazars’ view
How Mazars can help you?

November 2018 - 5-year rule under the new individual income tax law – exposure draft of the“implementation rules”

On 31 August, the Standing Committee of China’s National People’s Congress formally approved the Amendments to the PRC Law on Individual Income Tax (the “New IIT Law”). Please refer to Mazars’ Tax Commentary issued in September, 2018, for a summary.

September 2018 - The PRC Law on Individual Income Tax (“IIT”) Amendments Approved

On 31 August, the Standing Committee of China’s National People’s Congress formally approved the Amendments to the PRC Law on IIT (the “Amendments”).

April 2018 - The PRC SAT issued Public Note 11 to update interpretations of tax treaty articles

On 9 February 2018, the PRC State Administration of Taxation (“SAT”) issued Public Notice [2018] No. 11 (“PN No.11”). The circular updates the SAT’s interpretation of a few selected articles under Double Tax Agreements (“DTAs”) that are concluded by China and clarifies the tax treatments of partnerships.

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Partner, Tax Advisory Services Peter Law