Every guide for China, grouped by topic.
Selling into or out of China through e-commerce platforms puts you in a special tax world with its own customs codes, its own impo…
China refunds the VAT paid on inputs when goods are exported, so exports leave the country tax-free. The rebate rate depends on th…
For three decades, trade and investment between mainland China and Taiwan has flowed through carefully built plumbing: re-exports …
China's individual income tax (IIT) system combines progressive taxation of employment-style income with flat rates for other inco…
China's small-business tax picture has three layers: corporate income tax (with a generous small-enterprise preference extended th…
Get the tax payment certificate (完税证明) from the mainland tax bureau, have the document verified through the Straits Exchange Found…
Foreigners who want to work in China go through a three-step sequence: get a work permit notification, enter on a Z visa, then con…
Because withholding is only a down payment, not the final bill. During the year, each income stream is taxed separately at its own…
Not necessarily stolen — but don't ignore it. A mystery income entry usually means a former employer kept reporting you after you …
A rejected refund is not a lost refund. When the 个税APP shows "退税审核不通过" (refund review not passed), it means the tax bureau found a…
Yes, but you can't just reissue it — the original has to die first. Because a special VAT invoice carries input-credit value, the …
Potentially, yes — and the popup is exactly why. By clicking "I understand," you acknowledged the bureau's notice about overseas-i…
Two separate issues are tangled here. First, the 1%: real-estate leasing is explicitly carved out of the small-taxpayer 3%→1% reli…
Yes, you can skip it — and no, it's not tax evasion. If your additional tax is ¥380, you fall under the official filing exemption:…
Default to 1%. From January 1, 2026 through December 31, 2027, small-scale VAT taxpayers pay 1% (reduced from the statutory 3% lev…
Yes. Missing the December confirmation only costs you the deductions during monthly withholding — it does not erase them. You can …
No. You only lost the exemption on that one invoice. From January 1, 2026, the under-¥100k/month (¥300k/quarter) threshold works a…
Longer than you'd expect, and the APP explains none of it. A refund passes through three stages — tax review, treasury processing,…
This timing mismatch is the single most annoying part of cross-strait tax compliance. Taiwan's filing season (May 1–31) closes bef…
They don't want tax on the balance itself — they want to know whether the balance represents untaxed income. CRS reports account i…
Don't panic, and don't lie. A CRS-triggered call is usually an interview (约谈), not a formal audit — yet. Your first job is to find…
Under STA Announcement 2022 No. 9 and the current rebate management rules, keep these as 备案单证 for each export shipment:…
The test isn't perfect paper alignment — it's whether the four flows together describe one real transaction. Tax bureaus apply the…
The top three: your degree wasn't certified, your proof of days in the GBA city was insufficient, or you applied in more than one …
Yes — talent certification comes first. The GBA subsidy refunds the difference between the individual income tax you actually paid…
The Common Reporting Standard (CRS) ended the era when an offshore bank account was invisible to your home tax authority. All four…
Two gates: your industry must be on the encouraged catalogue, and the company must have substantive operations in Hengqin — real p…
Yes — that's the "澳人澳税" (Macau people, Macau tax) policy. Macau residents working in the Hengqin Guangdong-Macao In-Depth Cooperat…
Thousands of people live in one jurisdiction and earn in the other — Hong Kong professionals working in Shenzhen or Guangzhou, Mai…
Macau's economy lives on cross-border flows — mainland tourists, Hong Kong commuters, and capital moving through the Greater Bay A…
Recent enforcement shows the pattern clearly: in the September 2026 national exposure of rebate-fraud cases, companies that accept…
Yes, most likely. Once you exceed 90 days in mainland China within a tax year, the 90-day exemption no longer shields you: employm…
Taiwanese businesses and individuals operating across the Strait face one of Asia's trickiest tax landscapes: two tax systems, no …