China tax brief for January 2025, we spotlight policies and measures just announced or scheduled for implementation.

China’s aerospace and commercial space industries are rapidly growing, with the sector projected to be worth over US$900 ...

A new plan to boost rural revitalization in China outlines steps to modernize agriculture, improve rural infrastructure, and improve rural residents’ livelihoods over the next three years. Focused on ...

China’s new beneficiary owner filing (BOI) measures require business entities, except individually owned businesses, to submit their beneficiary owner information starting November 1, 2024. To assist ...

Global investors often find themselves in an unfavorable position of having to face being double taxed – taxed by two different countries on the same income – unless there is a double tax avoidance ...

Transfer pricing concerns the prices charged between associated enterprises established in different tax jurisdictions for their intercompany transactions. The relationship threshold for transfer ...

Navigating the complexities of offshore banking in China as a foreigner presents a unique set of challenges. Whether for business transactions, sourcing products, or integrating into China's booming ...

The significance of inventory—encompassing finished products, raw materials, and essential components—is fundamentally intertwined with the operational heartbeat of a company. A lapse in maintaining ...

The Supervisory Committees' role is outlined in China's Company Law, which mandates the appointment of supervisors, and under certain circumstances, a board of supervisors is formed. These supervisors ...

The Certificate of Tax Residency (in Chinese, “中国税收居民身份证明”) serves as a testament to the holder's tax status in China, offering a clear pathway for compliance with the nation's tax regulations. It is ...

Company chops – sometimes referred to as a seal or stamp – are mandatory for doing business and replace signatures that are used in Western countries. A company seal is the tangible representative and ...