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Insights e-Newsletter
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Why Annual Financial Audits are Critical for Foreign-Invested Enterprises in China
Background An audit is a critical component of a company’s operations. An objective and neutral audit can enhance transparency, build trust among management and shareholders, and reduce …
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China’s 2026 VAT law supporting documents: An enterprise action guide
On 30 January 2026, the Ministry of Finance and the State Taxation Administration issued seven key supporting announcements for China’s Value-Added Tax Law and its …
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China VAT law with key insights on the implementation regulations
On 1 January 2026, China implemented its first Value-Added Tax Law and supporting implementation regulations, marking a significant shift in the country’s largest tax category. …
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Key Year-End Processes for Registered Companies in China: Audit, Tax Reconciliation, Inspection and Profit Repatriation
All registered companies in China are legally obligated to complete certain year-end processes. These processes are not only critical for maintaining compliance with Chinese regulations but also …
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China annual audit: Strengthening compliance through checks and balances
An audit is a critical component of a company’s operations. An objective and neutral audit can not only enhance transparency and build trust among management …
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Understanding China’s Double-Tax Agreements
Background Navigating international taxation poses inherent complexities, particularly for individuals and enterprises generating income across national borders. Cross-border transactions, cross-border investments, and overseas profit repatriation …
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Understanding Statutory Audit in China
Background Statutory audits hold a pivotal role in upholding financial transparency and regulatory compliance for businesses operating within the Chinese market. In accordance with the …
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Transfer Pricing Compliance in China: Key Rules, Risks and Best Practices
Background Transfer pricing refers to the pricing of transactions between related affiliated companies, and this area has come under increasingly strict supervision by Chinese tax …
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How to Claim Social Insurance as an Expatriate Leaving China?
In China, many expatriates have come and established their professional or entrepreneurial careers and, with time, consider moving once again to expand their business or …
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How to Establish a Representative Office (RO) in China?
There has been a growing trend of overseas companies seeking to register in one of China’s cross-border e-commerce platforms as a strategy to access a …
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China Business Snippets • IIT, CIT and VAT Tax Relief for Self-Starters and SMEs
There has been a few weeks of silence since 2020, but in 2021 China has started releasing gradual announcements as it tries to tend its …
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Revenue Recognition of International Trade Business under New Revenue Accounting Standards
Downloadable PDF here In July 2017, the Ministry of Finance issued the “Accounting Standards for Business Enterprises No. 14-Revenue” (hereinafter as ‘the New Standard’). The …
