Topic

📊 China Tax and Payroll

Work out what you owe, when it is due, and what your team actually costs.

12 guides · 3 tools · 6 related policy updates

What this covers

✓ Corporate income tax, VAT and withholding tax rates
✓ Individual income tax and the 183-day tax residency test
✓ Employer and employee social insurance and housing fund
✓ Dividend repatriation, treaty benefits and reinvestment credits

What has changed recently

Policy updates tracked in this topic. Each entry shows its verification status.

Tax Big Data Highlights China's Sound Economic Performance

This is a State Taxation Administration release publicizing tax big-data findings that show strong economic performance, with a specific focus on how the National Day holiday lifted spending on both services and goods. It is a communications and data item rather than a new rule — it does not create any obligation, filing requirement, or change in tax treatment. Its value to business readers is as an official read on consumption momentum and on how STA invoice data is being used to narrate economic conditions.

Taxation

Nov 7, 2026

Regulations on the Reporting of Tax-Related Information of Interne...

China's State Council has issued a national regulation requiring internet platform companies to report tax-related information about the businesses and individuals earning money on their platforms to tax authorities. Platforms must file basic company details within 30 days and then report seller and gig-worker identity and income data every quarter. The rule is meant to close tax gaps in the platform economy and create a level playing field, and it carries fines of up to RMB 500,000 plus suspension of operations for platforms that fail to report or falsify data. It took effect on promulgation and applies to overseas platforms serving Chinese users as well.

Taxation

Nov 7, 2026

China to cut NEV export tax rebate for high-quality auto industry grow...

China will lower the VAT export rebate rate on new energy vehicles from 13 percent to 9 percent starting April 1, 2027, and will eliminate VAT export rebates for e-cigarette devices and related products on the same date. The change, issued jointly by the Ministry of Finance and the State Taxation Administration, means exporters of NEVs and e-cigarettes will recover less tax on foreign sales, effectively raising their costs. It continues a pattern of scaling back export tax support for green-tech and consumer product categories, following earlier cuts for solar and battery products.

Taxation

Oct 23, 2026

The 7th Belt and Road Initiative Tax Adm...

Tax officials from nearly 40 jurisdictions met in Jakarta on October 13 for the 7th Belt and Road Initiative Tax Administration Cooperation Forum (BRITACOF), held under the theme 'Smart Taxation, Shared Prosperity.' The forum is a coordination and networking event rather than a rule-making body, but it produced shared toolkits — TAPP 2.0, TSPP 2.0, a 2026 product compilation and an annual report — that pool tax administration practices from BRI jurisdictions. China's State Taxation Administration took a leadership role, with its official Huang Suhua named Executive Secretary of the BRITACOM Secretariat. The direction of travel is toward aligning tax administration rules, mutual recognition of standards and greater use of AI in tax administration across BRI countries.

Taxation

Oct 21, 2026

China sees surge in departure tax refunds in H1 2026

This is a news item from China's State Taxation Administration reporting a sharp rise in departure tax refund claims during the first half of 2026, with the National Day holiday cited as a boost to spending on both services and goods. It is a data and performance summary rather than a new rule, so it does not itself change any filing, refund, or eligibility requirements. It matters as an indicator that China is actively promoting inbound tourism and duty-free shopping, which may precede further expansion of the departure tax refund scheme.

Taxation

Oct 18, 2026

Tax data reveals China's quick growth of new quality productive forces

China's State Taxation Administration released tax and invoice data showing strong growth in high-tech and AI-related industries in the first eight months of 2026. High-tech industry sales revenue rose 15.7% year on year, with AI-related integrated circuit manufacturing up 67.7% and intelligent vehicle equipment manufacturing up 38.8%. The data is presented as evidence that 'new quality productive forces' are gaining momentum, and officials say supportive tax and fee policies will continue. This is an informational data release, not a new rule, so it creates no compliance obligations.

Taxation

Oct 12, 2026

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