China’s tax credit rating and record-keeping — the A-to-D grade system, the benefits and restrictions, Chinese-language CAS records, retention periods, and good compliance habits.
Accounting · Topic
China Tax
Expert guides, analysis and tool comparisons on China Tax from the kurums.com Accounting desk — written for business decision-makers and updated as the market moves.
- 25 guides
- Updated Jun 22, 2026
Latest in China Tax
All guides
China Tax Administration, Golden Tax & Audits: How the STA Enforces (2025)
China’s tax administration, Golden Tax Phase IV and audits — how the STA enforces through real-time data matching, what triggers audits, and the anti-avoidance rules.
China Annual Reconciliation & CIT Settlement: IIT & Corporate Filings (2025)
China’s annual tax settlements — the IIT reconciliation and its 2025 Measures, the CIT settlement by May 31, exemptions, book-tax differences, and completing both correctly.
China Tax Penalties & Statute of Limitations: Surcharges & Audits (2025)
China’s tax penalties and statute of limitations — the 0.05% daily surcharge, under-reporting penalties up to 5x, the tiered limitation periods, and tax-credit-rating impacts.
China Tax Filing Calendar & Deadlines: Monthly, Annual & CIT Settlement (2025)
China’s tax filing calendar — monthly and quarterly deadlines, the CIT annual settlement (May 31), the IIT reconciliation, the statutory audit, and the FAR cross-agency filing.
China Expat Tax Compliance & Talent Incentives: GBA, Qianhai & Hainan (2025)
Expat tax compliance in China — IIT withholding, the annual reconciliation, the Greater Bay Area subsidy, Qianhai and Hainan 15% talent caps, documentation, and planning.
China Tax Treaties, Foreign Income & the Foreign Tax Credit (2025)
China’s tax treaties and foreign income rules — how treaties prevent double taxation, the foreign tax credit and its cap, overseas income rules, and claiming relief.
China Foreigner Fringe Benefits (BIK): Tax-Exempt Allowances for Expats (2025)
China’s tax-exempt fringe benefits for expats — the eight benefit-in-kind categories, the conditions, BIK vs special additional deductions, and the 2027 extension.
China’s Six-Year Rule for Expats: Worldwide Income & Reset (2025)
China’s six-year rule for expats — how foreign residents become taxable on worldwide income after six years, the 30-day reset, the 2019 start, and strategic planning.
China Tax Residency & the 183-Day Rule for Foreigners (2025)
How China determines tax residency for foreigners — the 183-day rule, domicile, resident vs non-resident taxation, the 90-day exemption, and treaty extensions.
China Stamp Duty & Other Indirect Taxes: Property, Customs & More (2025)
China’s other indirect and transaction taxes — stamp duty on contracts and shares, deed and land appreciation taxes, customs and import VAT, and environmental protection tax.
China Consumption Tax, UMCT & Education Surcharges (2025)
China’s consumption tax and surcharges — the tax on tobacco, alcohol, fuel and luxury goods, plus UMCT and education surcharges adding about 12% of VAT.
