China’s new VAT Law effective January 2026 — what changed, the simplified 3% levy, the anti-avoidance rule, nationwide e-fapiao, and Golden Tax Phase IV data matching.
Accounting · Topic
China Tax — Page 2
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 21, 2026
All guides · page 2
China VAT: General vs Small-Scale Taxpayers & Input Credit (2025)
China VAT taxpayer status — the RMB 5M threshold, general vs small-scale taxpayers, input VAT credit, the 1% small-scale levy, and the low-revenue exemption.
China VAT Explained: Rates, Mechanism & the 2026 VAT Law (2025)
How China’s VAT works — the 13%, 9% and 6% rates, the input-credit mechanism, export zero-rating, fapiao, and the new VAT Law effective January 1, 2026.
China CIT Deductions & Fapiao: Calculating Taxable Income (2025)
How China CIT taxable income is calculated — deductible costs, the essential fapiao invoice system, loss carryforward, expense caps, and the 200% R&D super-deduction.
China Withholding Tax & Cross-Border Income: Dividends, Royalties & Treaties (2025)
How China taxes cross-border income — the 10% withholding on dividends, interest and royalties, treaty reductions to 5%, deemed-profit taxation, and the foreign tax credit.
China Foreign-Invested Enterprises & WFOE Tax: Structures & Compliance (2025)
How foreign-invested enterprises are taxed in China — WFOE, JV and Rep Office structures, the 25% CIT and incentives, the mandatory annual audit, and profit repatriation.
China CIT Incentives: HNTE 15%, SLPE 5% & R&D Super-Deduction (2025)
China’s CIT incentives — the 15% high-tech rate, the 5% small-business rate, the 200% R&D super-deduction, and regional programs like the Hainan Free Trade Port.
China Corporate Income Tax (CIT): Rates & Rules (2025)
How China’s Corporate Income Tax works in 2025 — the standard 25% rate, resident vs non-resident enterprises, taxable income, fapiao, and quarterly and annual filing.
China Business & Freelance Income Tax: Sole Proprietors & Gig Workers (2025)
How China taxes business and freelance income — the 5%-35% business income scale, labor service rules, deductions, and the 2025 internet platform worker rules.
China Investment Income & Capital Gains Tax: Dividends, Equity & Property (2025)
How China taxes investment income — the flat 20% on dividends, interest and capital gains, the listed A-share exemption, stamp duty, and property and equity transfer gains.
China Salary & Employment Income Tax: IIT, Social Insurance & Bonuses (2025)
How China taxes salary and employment income — comprehensive income at 3%-45%, cumulative withholding, the Five Insurances and One Fund, and preferential bonus treatment.
China IIT Special Additional Deductions: Education, Housing & More (2025)
China’s IIT special additional deductions — children’s education, housing, elderly support, medical and more — how each reduces your taxable income and how to claim them.