Countries

China tax research

An orientation to the published research, tools, policy analysis and primary sources currently available for China.

This orientation links to published material; it does not replace underlying source documents or advice for an individual situation.

Published research

• Tax Impacts of China’s 2026 Policy on Restricted Shares Transfer by Individual Investors — New rules change how private investors are taxed when transferring **restricted (locked-up) shares** in listed companies, especially around reporting and cost basis documentation requirements.
• What You Should Know About the New Filing Form for Natural Persons’ VAT Withholding — China has introduced a new declaration form for domestic units withholding VAT for natural persons, effective from November 1, 2026—an important shift for payroll, freelance, and services payments.
• Navigating China’s New Withholding Regime for Foreigners’ Dividends and Interest — On September 1, 2026, China issued an official announcement adjusting how foreign individuals are taxed on dividends, interest, and bonuses paid by foreign-invested enterprises.
• What Digital Nomads & Expats Need to Know: Offshore Trusts & Chinese IIT Since 2026 — China’s updated IIT rules redefine how residents with offshore trusts or foreign-sited assets are taxed—increasing reporting obligations and including trust income in Chinese IIT base.
• Structuring M&A in China: Optimizing via the New Special Tax-Treatment Rules — New rules now allow greater flexibility for enterprises in structuring mergers and splits while benefiting from special income-tax treatment if certain consistency and ownership thresholds are met.
• What Foreign Individuals Must Know: New IIT Rules for Dividend & Share Transfers — Recent updates impacting foreign individuals receiving dividends from Chinese-invested businesses or transferring restricted shares—big changes in tax treatment and compliance.
• Case Study: Preparing for the End of Electric Vehicle Tax Exemptions in China — China will end its preferential vehicle and vessel tax breaks for EVs and energy-saving commercial vehicles starting January 1, 2027—this case study explores how businesses can adjust fleet procurement and tax planning.
• Strategic Entity Setup in China: Navigating the New VAT Withholding Rules — China’s newly published “Domestic Units Withholding VAT for Individuals” regulation significantly changes VAT compliance for platforms and entities working with individual service providers.
• How China’s New Foreign Dividend Tax for Non-Residents Impacts Digital Nomads — From September 1, 2026, foreign individuals receiving dividends from Chinese investment vehicles face a **20% withholding tax**—a critical update for digital nomads earning through online platforms, startups, or overseas investments.
• Compliance Guide: Applying the Labour Dispatch “差额征税政策” in China — New questions are emerging about how China’s labour dispatch differential taxation policy works. Here’s how dispatch agencies and client companies can stay compliant.
• Entity Structures & CFC Considerations: How China Residents Should Navigate Low-Tax Jurisdictions — Controlled Foreign Corporation (CFC) rules are tightening in China under the new tax code. Choosing the right entity structure can have big implications for tax and reporting.
• Understanding China’s New Battery Consumption Tax: What Businesses Need to Know — China has overhauled the consumption tax for batteries, introducing differentiated rates and exemptions. Here's how this impacts manufacturers and importers starting September 2026.
• Digital Nomad in China: Tax Obligations & Time-in-Country after IIT Reform — If you’re a digital nomad spending significant time in China or earning Chinese-source income, recent capital gains, dividend, and offshore trust rules mean your tax situation may be more complex than you think.
• Entity Setup & Compliance: Establishing a Foreign-Invested Enterprise Under New IIT & CFC Rules — Setting up an FIE in China involves more than choosing a city—it means navigating recent reforms around income attribution, Controlled Foreign Corporations (CFCs), and compliance obligations for owners and entities.
• Navigating China’s New IIT Rules for Foreign Individuals: Dividends, Restricted Shares & Trusts — Recent changes in China’s Personal Income Tax (IIT) law tighten rules on **foreign individuals** receiving dividends, selling restricted shares, or setting up offshore trusts—understanding them is vital for compliance and planning.
• Entity Restructuring: Navigating China’s Revised Rules for Corporate Reorganizations — China has eased the requirements for applying special tax treatment in mergers and splits—this guide shows entity leaders what the new thresholds are, how to apply, and pitfalls to avoid.
• How China’s New Dividend Tax for Foreign Individuals Changes the Game — Foreign individuals earning dividends or bonuses from foreign-invested enterprises must now pay 20% IIT starting September 1, 2026—this article explains what qualifies, who’s affected, and how to stay compliant.
• AI-Powered Tax Filing & Digital Nomads: How China’s New “Spring Breeze” Measures Affect Cross-Border Individuals — China’s latest tax modernization drive introduces auto-fill and AI assist in IIT filing—raising compliance ease for residents, but non-domiciled individuals still face complex residency determinations.
• VAT Registration Dynamics: Navigating the Shift from Small-Scale to General Taxpayer Status — New 2026 rules tighten compliance for businesses whose sales exceed thresholds—how timing, accounting, and sales adjustments now affect VAT taxpayer status in China.
• Optimizing Corporate Restructuring Tax Treatment in China: What Companies Need to Know Under the 2026 Announcement — China has eased the threshold for applying special tax treatment in corporate mergers and splits—making it easier for resident shareholders to qualify even when not all shareholders agree fully.
• Structuring Investments for Foreign Individuals Receiving Dividends in China — Foreign individuals receiving dividend income from Chinese enterprises now have clearer tax rules – know the withholding rate, timing, and filing responsibilities under the 2026 policy.
• How China’s New VAT Withholding Rules Affect Freelancers and Small-Scale Providers — Recent rules require domestic entities to withhold VAT for natural persons supplying services — this alters when and how freelancers must account for VAT.
• Tax-Smart Structuring of M&A in China Under Updated Rules for Corporate Restructuring — China has relaxed a key condition for favorable tax treatment in corporate **restructuring**, lowering the shareholding threshold, which opens new pathways for entity design and restructuring. Learn how to structure deals to optimize tax outcomes.
• Navigating China’s New Withholding Tax Rules for Foreign Individuals (“非居民”股息红利税率升级) — China has issued a new policy impacting foreign individuals receiving dividends: they’re now subject to a flat 20% personal income tax rate—with revised withholding & reporting obligations. Here’s what you need to know.
• Safeguarding Profits Under China’s CFC Rules: A Case Study and Compliance Guide — China’s enforcement of Controlled Foreign Company (CFC) rules is tightening — recent provincial actions show risks for businesses with overseas entities, especially in passive income scenarios.
• Harnessing China’s Battery Consumption Tax Reforms: Entity Setup and Cost Efficiency Strategies — China’s recent announcement tightening consumption tax on batteries creates both compliance challenges and planning opportunities for entities across the energy, automotive, and electronics sectors.
• Navigating Entity Setup Under China’s CFC and Offshore Trust Regime: Best Practices — New rules tighten control of foreign entities and trusts. Here’s how foreign-affiliated enterprises and their owners should structure to avoid unintended tax liabilities.
• How China’s New Offshore Trust Tax Rules Impact High-Net-Worth Individuals — Recent policy changes require detailed declarations and taxation across the lifecycle of offshore trusts—this article helps high-net-worth individuals navigate new tax obligations and avoid exposure.
• Case Study: Optimizing Entity Setup Under China’s IC & Software Tax Incentives — A real-world example of setting up a legal entity to access tax benefits in China’s integrated circuit and software sectors through government-approved “清单 (lists)” programs.
• China’s Updated Policies on Withholding Value-Added Tax for Residents & Foreigners — Recent SAT announcements clarify how value-added tax and personal income tax policies apply to dividends, limited shares, and resident withholdings—for both foreigners and locals.
• Navigating China’s New Vehicle & Vessel Tax Changes for NEVs — As of January 1, 2027, the generous tax breaks for energy-saving and new energy vehicles will be rolled back—here’s what owners and businesses need to know to stay compliant.
• Leverage Offshore Trusts With Care: China’s New Rules for Global Asset Holders — China has codified detailed personal income tax rules for offshore trusts—this guide helps global asset owners navigate reporting, rate, and liability under the new framework.
• How China’s Reform on Enterprise Reorganization Rules Opens New Doors for Restructuring — Recent policy relaxations make it easier for companies—especially those with complex shareholder structures—to qualify for favorable tax treatment during mergers, splits, and reorganizations.
• Navigating China’s New Battery Consumption Tax: What Businesses Need to Know — From September 1, 2026, China introduces tiered consumption tax rates for various battery types—this article breaks down the policy, its financial effects, and practical compliance steps for manufacturers, exporters, and importers.
• When Small-Scale VAT Status Backfires: Lessons from Live-Streamers in China — Live-streamers once valued the small-scale VAT status—but new enforcement and rules make non-compliance costly. Learn how to stay compliant and avoid big surprises.
• Departure Tax Refunds in China: A Guide for Travelers & Cross-Border Shoppers — Big changes from September 2026 make tax refund shopping in China easier—where to shop, how to claim, and what new paperless, cross-region tools mean for you.
• How AI Is Transforming Tax Compliance in China: What Digital Nomads and Expats Should Know — From smart IIT filings to paperless departure refunds, China’s use of AI and digital tools is reshaping how foreign taxpayers stay compliant—fast, seamless, and forward-looking.
• Foreign-Owned Entities & Expat Shareholders: Key Chinese IIT and Entity Tax Updates in Late 2026 — Two recent Chinese policy changes—tax on foreign individuals’ dividends and stock sales of restricted shares—alter tax obligations for expats and foreign-owned entities.
• Navigating Recent Changes to China’s VAT Rules: What Businesses Must Know — This article breaks down China’s August 2026 VAT changes—including “non-taxable transactions”, deductible input VAT and new standards—so businesses can comply and save tax.
• Case Study: How Foreign Investors Should Evaluate Offshore Trusts & CFC Risks Under China’s IIT — China’s enforcement of offshore trusts and CFC rules under Individual Income Tax (IIT) is accelerating. This case study shows key areas foreign high-net-worth individuals should watch, with examples illustrating IIT compliance and reporting pitfalls.
• How the New Battery Consumption Tax Regime Impacts Clean-Tech Businesses & Exporters — From September 2026, battery products in China face sweeping changes in consumption tax rates and exemptions. This article breaks down the tiered schedule, compliance steps, and export-friendly exemptions businesses need to plan around.
• Navigating VAT: Understanding the New "Non-Taxable Transaction" Rules from VAT Law Reform — China’s *VAT Law* has introduced new clarifications defining “non-taxable transactions” with key impact on input tax deduction — here’s what taxpayers and businesses need to know from September 1, 2026.
• Case Study: How Chinese Resident Shareholders in M&A Benefit from the 2026 Reforms on Special-Tax Treatment — An M&A scenario under China’s new “特殊性税务处理” rules demonstrates how resident enterprise shareholders can minimize immediate tax burdens through specific ownership thresholds.
• Navigating the Revised Battery Consumption Tax: What China’s Manufacturers & Exporters Must Do — China’s new battery consumption tax adjustments (effective September 1, 2026) introduce varied rates, exemptions, and tight compliance requirements—here’s a guide for manufacturers and exporters to stay ahead.
• Optimizing Entity Setup for Chinese R&D-Intensive Firms: Leveraging Non-Monetary Asset Exchanges & IC/Industrial Mother-Machine Policy — China’s 2026–2028 tax rules offer new avenues for R&D-focused firms—especially in integrated circuits (IC) and industrial mother-machine sectors—to achieve more favorable corporate income tax (CIT) outcomes via non-monetary asset exchanges.
• Navigating Offshore Trusts and Personal Income Tax in China: What You Need to Know in 2026 — With new rules clarifying how offshore trusts are taxed in China, individuals must carefully plan declare, and comply to avoid surprises.
• Optimizing Entity Restructuring under China's 2026 Tax Reforms: A Practical Guide — Learn how to leverage the new enterprise reorganization income-tax treatment rules to reduce tax exposure during mergers or splits under China’s 2026 policy changes.
• Planning Your Cross-Border Moves: IIT Strategies for Digital Nomads in China — For digital nomads who spend substantial time in China, recent IIT rules—especially on residence, offshore income, and deductions—can make or break your tax outcome. Here’s what to watch.
• Navigating China’s New Offshore Trust Rules: What Individuals Must Know — Recent Chinese policy clarifies tax treatment for offshore trusts, with strict rules on resident and non-resident obligations—key for high-net-worth individuals and digital nomads managing cross-border assets.
• Resale and Consumption-Based Tax Rebates: Selling Scrap and the 'Three-Flow Reverse Invoicing' Option — Selling scrap doesn’t have to mean complex taxes — with the new rules on “反向开票”, small sellers can benefit from reduced rates and simpler reporting.
• Tax Benefits for Selling One House and Buying Another in the Same City (换购住房退税解读) — New tax refund policy gives homeowners incentive to upgrade within their city — learn if you qualify and maximize the benefit.
• Navigating China’s New Offshore Trust Tax Rules: What Residents Need to Know — Recent guidance tightens reporting and tax liability for individuals using offshore trusts — here’s how you can comply and potentially avoid penalties.
• Entity Setup in China: Choosing Between Variable Interest Entity vs Wholly Foreign-Owned Entity After IIT & CFC Reforms — With recent China reforms (IIT, CFC/offshore trust), structuring foreign-invested entities has become more complex. This guide compares VIE vs WFOE for tech and holding companies.
• Navigating China’s New Offshore Trust Rules: What Wealth Holders Need to Know — China’s 2026 rules on offshore trusts impose new tax obligations for residents. This article breaks down what qualifies as an offshore trust, when taxes are due, and how to stay compliant.
• Tailoring Income Tax Strategy as a Digital Nomad in China: Trusts, Foreign Assets, and the Offshore Landscape — Recent guidance brings clarity for individual taxpayers on offshore trusts and foreign assets—essential news for digital nomads with cross-border income.
• Optimizing M&A Tax Outcomes: China’s New Rules for Enterprise Restructuring — China has eased eligibility for special tax treatment in enterprise restructuring, offering clearer criteria and broader access starting January 1, 2026.
• Housing Tax Refunds Under New China Policy: What Homebuyers Need to Know — A recently renewed policy offers refunds of personal income tax paid from home sales when replacing your home—this article explains eligibility, refund amounts, and how to claim.
• Corporate Restructuring Made Easier: Expanded Tax Breaks for M&A Deals in 2026 China — China eases restrictions on special tax treatment for enterprise restructuring—lowering shareholder consent thresholds, expanding eligible parties, and offering smoother compliance paths.
• Managing Offshore Trusts in China: What 2026 Means for Your Tax Obligations — China’s new rules on offshore trusts impose strict tax obligations at establishment, during lifetime, and on termination—understanding these changes is essential for global asset planning.
• Offshore Trusts & Resident Tax Obligations in China: How the 2026 Rule on 离岸信托 Changes Reporting — China’s 2026 guidance adds new layers of reporting and taxation for offshore trusts: here’s what China-resident individuals and advisors must know.
• Navigating China’s New Battery Consumption Tax: What Renewable Energy Producers Should Know — China is reshaping its battery consumption tax regime—with changes starting September 2026 through 2028. Here's how producers, importers, and R&D firms can adapt.
• Who Shouldn’t Rely on EV Tax Exemptions After 2027? Planning for China’s Car-Boat Tax Revisions — China is lifting tax breaks on many “green” vehicles—how individuals and companies can prepare for the end of car-boat tax holidays on EVs and related vehicles beginning 2027.
• Preparing for Loss of Carboat Tax Perks for New Energy Vehicles: Impacts & Planning — China is phasing out preferential car-and-boat tax breaks for “New Energy Vehicles” beginning 2027 — here’s what EV owners, manufacturers and purchasers need to evaluate now.
• Managing Offshore Trusts & Personal Income Tax: What China Residents Must Know — New rules tighten reporting, taxation and consequences for residents who transfer assets to offshore trusts—strategies, disclosure schedules and compliance essentials explained.
• Navigating China’s New Entity Tax Rules: Non-Monetary Asset Exchanges for ICs & Industrial Machine Firms — Manufacturers of integrated circuits and industrial mother machines can now defer taxation on non-monetary asset exchanges over 5 years—learn how this policy works and how to plan accordingly.
• Navigating China's Offshore Trust Taxes: How Individuals Should Comply in 2026 — China’s new rules demand robust reporting for offshore trusts, imposing personal income tax on global wealth structures and tightening timelines for filing and disclosures.
• Optimizing Corporate Restructuring Tax Treatment for M&A Deals in China — China has eased the requirements for special tax treatment in enterprise reorganization, now allowing resident shareholders holding ≥50% to apply for deferral under certain conditions — a major shift for M&A strategy.
• What's Changing with Tax on New Energy Vehicles & Vehicles of All Kinds from 2027 — From Jan 1, 2027, China ends key vehicle tax breaks for electric, hydrogen‐fuelled and hybrid commercial vehicles, as well as energy‐efficient cars—here’s what owners need to know.
• Understanding China’s New Offshore Trust Tax Rules: What Individuals Must Know — Recent regulations impose personal income tax obligations for residents using offshore trusts and define new reporting duties—especially relevant for high-net-worth individuals and expats.
• How the New Vehicle Tax Changes Affect You as a Digital Nomad in China — China is removing major tax breaks for clean energy vehicles starting 2027. If you use energy-efficient or new new-energy vehicles, residential or commercial, this will change your cost calculus.
• Entity Reorganization Made Easier: Optimizing China's Special Refinement Tax Handling — China has eased key thresholds for applying special tax treatment in mergers and divisions, offering relief to entities amid structural change. Here’s how to take advantage.
• Understanding China’s New Offshore Trust Rules: What Foreign-Enriched Individuals Need to Know — A major IIT change: China now requires resident individuals to declare assets placed into offshore trusts and recognize income during trust’s lifespan. Learn how this impacts planning and compliance.
• Optimizing M&A Restructurings with China’s New Corporate Restructuring Tax Regime — China’s revised rules for corporate restructuring widen access to special income tax treatment—but careful alignment of shareholder consensus and timing is essential.
• Navigating the Offshore Trusts Taxation in China: Practical Insights for High-Net-Worth Individuals — China’s new rules on offshore trusts have introduced sweeping compliance obligations that affect when and how individuals must report and pay income tax on trust income—missing the deadlines can lead to penalties.
• How China’s Land Use Tax Changes Impact Energy & Resource Companies: Planning Insight — With fresh announcements on land tax policy for energy and resource sectors, companies need to adapt projects and finances ahead of September 2026.
• Navigating China’s New Offshore Trust Income Tax Rules: What Residents & Non-Residents Must Know — A deep dive into China’s recent offshore trust personal income tax rules—how residents and non-residents are affected and how to stay compliant.
• What Every Digital Nomad in China Should Know About Income Taxation & Exit Rules — New rules around offshore trusts and global income impact foreigners and returning Chinese nationals alike. Here’s what nomads need to watch—especially around breaking tax residency.
• CFC Exposure and Mitigation for Chinese Multinationals — China has strengthened rules on offshore trusts and land tax, creating fresh concerns for Chinese multinationals with Controlled Foreign Entities. Here's how to safeguard structures.
• Managing Offshore Trusts under China’s New Personal Income Tax Rules — China’s 2026 announcement on offshore trust taxation creates sweeping obligations for residents. This article shows how the rules work and how to stay compliant with real-world scenarios.
• How to Leverage China’s Reorganized Tax Treatment for Corporate Restructurings — China’s July 2026 update widens eligibility for preferential tax treatment in corporate mergers and splits—delaying tax on asset transfers and easing ownership thresholds.
• Navigating China’s New Offshore Trust Tax Regulations: What Expats and High-Net-Worth Individuals Need to Know — China’s 2026 offshore trust tax rules overhaul individual income taxation for assets placed into offshore trusts—impacting timing, valuation, and reporting for residents and non-residents.
• Entity Setup & Reorganization: Income Tax Simplified for Mergers After July 2026 — China’s Authority relaxed rules for tax treatment in corporate reorganizations like mergers and acquisitions—ideal for business structuring and entity setup.
• How China’s New Offshore Trust Rules Affect High-Net-Worth Individuals and Expats — China’s landmark 2026 announcements tighten overseas trust reporting for residents, touching everything from income recognition to reporting deadlines. Here’s what high-net-worth individuals and expats need to know and do.
• Structuring a China-Friendly Holding Entity: CFC Rule Risks & Best Practices — Setting up holding entities involving Chinese residents? Learn how China’s CFC-like rules, offshore trust rules, and recent entity restructuring tax policies affect your planning.
• Navigating China’s Offshore Trust Tax Rules: What Residents & Non-Residents Need to Know — China’s latest 2026 rules impose tax obligations on individuals using offshore trusts—this article breaks down when, how, and what to report under the new regime.
• How the 2027 Car & Vessel Tax Changes Alter EV Planning in China — Starting 2027, many electric & hybrid vehicles will face restored tax obligations—this article dissects the adjustments and provides strategies for car owners and EV fleet operators.
• Navigating China’s New Offshore Trust Tax Rules: What Individuals Need to Know — Major changes to China’s treatment of offshore trusts now require broader reporting and taxation beginning January 1, 2023—this article breaks down the rules, obligations, and strategies to stay compliant.
• How Donors & Manufacturers Benefit from China’s Updated VAT Exemptions on HIV Drugs — Adding Dolutegravir Sodium to China’s VAT-exempt HIV drug list eases costs for manufacturers and improves access for patients—here’s what stakeholders need to act on.
• Compliance Checklist: China's Departure from EV Tax Incentives and What Fleet Owners Must Do — Effective 2027 China is revoking long-standing tax breaks for EVs, plug-ins, and other energy-efficient commercial vehicles—fleet managers need a roadmap to prepare.
• Navigating China’s New Offshore Trust Tax Regime: What Individuals Need to Know — Recent rules in China make offshore trusts taxable even before distributions—this article breaks down what that means for residents and non-residents.
• Entity Setup in China After the 2026 Corporate Tax Clarifications — Recent changes ease tax treatment for companies involved in mergers and reorganizations—new conditions, broader eligibility, and improved fairness.
• China’s Offshore Trust Regime: Key Takeaways for Individuals and Entities — Recent reforms tighten personal income tax on offshore trusts—what defines an offshore trust, what triggers tax liability, and how to comply.
• Complying with New Rules on Corporate Restructuring Tax Treatment in China — China has refined its rules governing corporate restructuring (mergers, divisions) to allow more flexible application of ‘special tax treatment’ for resident enterprise shareholders—especially in setting standards for thresholds and consistency.
• Strategic Planning for Consumer Tax on Battery Products: What Manufacturers Should Know — With new changes coming to China’s battery consumption tax from September 2026 through 2028, manufacturers and suppliers must understand the phased tax rates, eligibility for exemptions, and compliance requirements.
• Entity Structuring under China’s New Corporate Reorganisation Tax Rules — Recent changes for corporate mergers and splits lower thresholds and broaden eligible shareholders for favourable tax treatment, offering new planning paths for domestic groups.
• Navigating China’s Offshore Trust Rules: What Digital Nomads Need to Know — New rules in mid-2026 tighten China’s reporting of offshore trusts—digital nomads must understand resident vs non-resident tax status, timing of declarations, and how unrealised gains are taxed.
• Tax-Smart Structuring for Foreign Residents and Digital Nomads in China — Foreigners and digital nomads in China must carefully plan to avoid exposure under China’s strengthened offshore trust rules and ensure tax-efficient entity arrangements.
• Navigating China’s New Offshore Trust Regulations — Recent changes to China’s tax regime now require detailed reporting and clear timelines for residents and non-residents involved with offshore trusts – here’s what you must know to stay compliant.
• Compliance: How to Navigate China’s Renewed ‘Housing Exchange’ IIT (Personal Income Tax) Refund Policy — China has extended its personal income tax refund policy for homeowners who sell and repurchase within one year—under what terms and how taxpayers must comply to get refunds.
• Entity Setup: Structuring for Reorganization — How New Rules in China Help Companies with M&A and Splits — China’s new 2026 announcement eases the stringent ownership agreement requirement for reorganization tax benefits, making it easier for many businesses to qualify.
• Entity Reorganizations Made Easier: China’s Reduced Shareholder Threshold for Special Tax Treatment in M&A — China has relaxed ownership thresholds for special tax treatment in enterprise reorganizations — find out how this reduces cost and complexity for M&A deals.
• Optimizing Entity Structure Under China’s New Offshore Trust (离岸信托) Tax Regime — Recent reforms targeting offshore trusts demand updated structure planning to maintain compliance while minimizing tax exposure.

Recent policy analysis

• 关于调整节能汽车、新能源汽车车船税优惠政策的公告 — 该公告自2027-1-1日起取消对节能汽车及新能源汽车（纯电动商用车、插电式混合动力商用车、燃料电池商用车）享受的车船税减半或免征优惠；自2012年起实施的这些优惠政策将被废止，以促进税收公平及收入分配调节。
• 财政部 税务总局 工业和信息化部 关于调整节能汽车、新能源汽车车船税优惠政策的公告 — This announcement withdraws the vehicle-and-vessel tax (车船税) preferential treatment for certain energy-saving and new energy vehicles, including pure electric commercial vehicles, plug-in hybrids, fuel cell commercial vehicles, and other energy-saving vehicles. Effective **January 1, 2027**, these vehicles will no longer enjoy exemption or half-rate preferential treatment; instead, they will be taxed at the full rates according to the vehicle tax item schedule relevant in their province or region. This reflects a shift toward **tax fairness** and redistribution of tax burdens previously borne as incentives. Medium to high impact for businesses in clean vehicle industries and fleet operators.
• 关于调整节能汽车、新能源汽车车船税优惠政策的公告 财政部 税务总局 工业和信息化部公告2026年第19号 — From 1 January 2027, China is abolishing preferential vehicle-vessel tax incentives: energy-saving vehicles will no longer receive halved rates; pure electric commercial vehicles, plug-in hybrids, fuel-cell-powered commercial vehicles lose tax exemption. The change aims for tax fairness given rapid growth in NEV ownership and rising vehicle values.
• 调整节能汽车、新能源汽车车船税优惠政策的公告（财政部 税务总局 工业和信息化部公告2026年第19号） — From Jan 1, 2027 the preferential vehicle-and-vessel tax policies for energy-saving and new energy vehicles—including half-rate reductions and full exemptions for EVs, PHEVs, fuel cell commercial vehicles—will be cancelled; affected taxpayers must pay full car-ship tax under regular law.
• 国家税务总局关于境内单位代扣代缴自然人增值税有关申报事项的公告 — Introduces the new declaration form "境内单位代扣代缴自然人增值税及附加税费申报表" and associated supplemental documents; defines the form’s structure, required data fields, and surcharge reporting. Applies to domestic units acting as withholding agents for VAT on payments to natural persons. Effective date is November 1, 2026.
• 财政部 税务总局关于发布《境内单位代扣代缴自然人增值税管理办法》的公告 — This regulation sets out rules for withholding VAT by domestic entities for transactions involving natural persons: domestic units will be obliged to withhold and remit VAT on behalf of natural persons engaged in taxable transactions. It establishes the framework for withholding obligations, scope, reporting, penalties, and procedural standards.
• 关于发布《境内单位代扣代缴自然人增值税管理办法》的公告 财政部 税务总局公告2026年第28号 — Introduces a new regulation requiring domestic units (entities) to withhold VAT from payments to individual natural persons for VAT-liable transactions. It formalizes withholding obligations under the VAT Law and its implementation rules, shifting compliance and tax remittance responsibilities onto payers.
• 财政部 税务总局关于外籍个人股息红利个人所得税政策有关事项的公告 (公告2026年第27号) — As of September 1, 2026, foreign individuals receiving dividends or redemptions from foreign-invested enterprises are subject to 20% IIT rate under the “interest/dividend/bonus” category. Payers must withhold within 15 days; if not, recipients must pay by next year’s June 30. Repeals the earlier rule in 财税〔1994〕20号.
• 关于外籍个人股息红利个人所得税政策有关事项的公告 财政部 税务总局公告2026年第27号 — Clarifies that as of September 1, 2026, foreign individuals receiving dividends or profit distributions (“利息、股息、红利所得”) from foreign-invested enterprises are taxed at a 20% rate. Also, payers must withhold and remit tax; if they fail to do so, the individual must self-declare by June 30 of the following year. The announcement abolishes the earlier provision in 财税〔1994〕20号.
• 关于外籍个人股息红利个人所得税政策有关事项的公告 —— 财政部 税务总局公告2026年第27号 — Foreign individuals receiving dividends or profits (利息、股息、红利) from foreign-invested enterprises are subject to 20% IIT; entities must withhold and remit within next month; if not withheld, individual must self-report by June 30 of following year. Applies from September 1, 2026; supersedes earlier rules in 财税字〔1994〕20号.
• China to tax foreign individuals’ dividends and bonuses from foreign-invested enterprises starting September 1 — Starting September 1, 2026, foreign individuals receiving dividends or bonuses from foreign-invested enterprises will be subject to **20% Individual Income Tax**. The long-standing exemption for such income since 1994 is discontinued. Impacts foreign resident and non-resident individuals alike; with treaty reliefs and foreign tax credits potentially available. Affects FIEs’ withholding obligations and foreign individuals’ return obligations.
• 财政部 税务总局关于外籍个人股息红利个人所得税政策有关事项的公告 — This policy clarifies the personal income tax treatment for foreign individuals receiving dividends or bonuses (“息、股息、红利所得”) from foreign‐invested enterprises. It confirms a **20% tax rate**, requires withholding by the paying enterprise, declares reporting deadlines, and repeals a previous policy (财税字〔1994〕20号).
• 关于外籍个人股息红利个人所得税政策有关事项的公告 — From September 1, 2026, foreign individuals receiving dividends or redemptions from foreign-invested enterprises are taxed at a flat 20% rate under the interest/dividends/bonuses category. The foreign enterprise must withhold and remit by the 15th of the month following payment. If enterprise fails to withhold, the foreign individual must pay by June 30 of the next fiscal year. This replaces earlier treatment under 财税〔1994〕20号.
• 财税〔2026〕号第20号公告 ‐ 调整部分电池消费税政策 — 从2026年9月1日起，对某些电池产品按2%征消费税；2027年起某类电池税率上调至4%；特定先进电池技术在2026年9月1日至2028年12月31日间免税；产品需符合国家标准并取得CMA检测资质。影响制造商、进口商、产业链上下游税负与合规流程。
• 新举措：境外旅客离境退税办理再优化 — 国家税务总局于2026年7月发布通知，自2026年9月1日起，提升离境退税业务智能化和便利化，实现申请单及销售发票电子信息在线流转，支持“即买即退”异地通办和网上商店退税试点，优化退税流程，加强风险防控。
• 财政部 税务总局 关于外籍个人股息红利个人所得税政策有关事项的公告 (公告2026年第27号) — New policy clarifies that foreign individuals receiving dividends or other distribution (股息红利) from foreign-invested enterprises are taxed at 20% under ‘interest, dividends & bonuses’ category. Requires withholding by enterprise by the 15th of the following month, or alternative filing by foreign individual by June 30 of next year. Effective 1 September 2026. Replaces the older provision in 财税〔1994〕20号.
• 财政部 税务总局关于明确非应税交易等增值税有关事项的公告 (公告2026年第25号) — Clarifies VAT treatment of ‘non-taxable transactions’ under the VAT Law and its implementing regulations. Specifies which scenarios allow or disallow deduction of input VAT—such as insurance compensation, donations, free services, sales of receivables, public subsidies, dividends/interest on equity, etc. Takes effect 1 September 2026. It impacts VAT deductions and compliance for businesses with mixed-use, donations, or financial/investment income.
• 财政部 海关总署 税务总局公告2026年第20号：调整部分电池消费税政策的公告 — Revises consumption tax regime for battery products; from September 1, 2026 charges 2% on specified battery types (mercury-free primary, NiMH, Li, Li-ion, vanadium flow), rising to 4% from September 1, 2027; solar cells phased similarly; other new battery-type categories exempt until December 31, 2028 if meeting national standards with certified testing.
• 财政部 税务总局公告2026年第25号：明确非应税交易等增值税有关事项的公告 — Clarifies what transactions qualify as ‘non-taxable’ under VAT law implementation rules, explicitly enabling input VAT deductions for items such as insurance payments, donations, government subsidies not tied to revenue; defines treatment of asset reorganization and ticket revenues; takes effect September 1, 2026.
• 国家税务总局关于电池消费税征收管理有关事项的公告（2026年第16号） — 明确电池消费税征收管理细节：自2026年9月1日起销售电池产品须使用商品税收分类编码中“电池”类开票；购买或进口已缴消费税电池产品用于连续生产应税电池产品的，可扣除已缴税额；建立电池税款抵扣台账；检测报告与产品明细清单要求；本公告自2026年9月1日起施行。
• 财政部 海关总署 税务总局关于调整部分电池消费税政策的公告（2026年第20号） — 从2026年9月1日起，对无汞原电池、镍氢电池、锂电池、锂离子蓄电池、全钒液流电池按2％税率征收消费税；2027年9月1日起这些电池产品税率提高至4％。2027年4月1日起光伏电池按2％征税，2028年4月1日起提高至4％。钠离子电池、固态电池、燃料电池及部分新型光伏电池（如钙钛矿、砷化镓）在2026年9月1日至2028年12月31日期间免征消费税。政策同时要求产品标准检测报告、符合国家标准、正确开具“电池”编码发票、建立抵扣台账，并严格按照新的申报表附表操作。
• 财政部 税务总局关于调整部分能源资源行业企业城镇土地使用税政策的公告 — This policy adjusts the **urban land use tax** preferential treatments for energy and resource industry enterprises. From September 1, 2026 to August 31, 2027, lands previously enjoying reduced land use tax will be taxed at **half the normal rate**. From September 1, 2027 onward, those lands will be taxed fully at standard rates. Also, specific categories of facility land (e.g. fire prevention, pipelines, etc.) remain **exempt** permanently and must satisfy usage documentation for claiming exemptions.
• 财政部 税务总局关于调整部分电池消费税政策的公告 — This policy updates China’s **battery consumption tax** rules effective from September 1, 2026. Key changes include reducing rates, offering exemptions for new battery technologies, enforcing product standards for eligibility, and restricting tax credits to production or import of qualified battery products. The reform will affect producers, importers, and users in the battery and clean energy sectors.
• 财政部 税务总局关于调整部分能源资源行业企业城镇土地使用税政策的公告（公告2026年第22号） — From September 1, 2026 to August 31, 2027, energy/resource enterprises whose lands were under reduced urban land‐use tax have the tax halved; starting September 1, 2027 the full tax is restored. Also, certain lands used for non-core facilities (fire, flood, transport lines outside factory site) will be exempt from urban land‐use tax from September 1, 2026.
• 公告2026年第22号《关于调整部分能源资源行业企业城镇土地使用税政策的公告》 — Announcement 2026-22 adjusts the urban land use tax policy for energy and resource industry enterprises: lands previously exempt under old rules will, from September 1, 2026 to August 31, 2027, be taxed at **half the normal rate**, and from September 1, 2027, at full rate. Additionally, from September 1, 2026, certain specific land uses (transmission lines, flood works, reservoirs, embankments, safety zones etc.) become fully exempt. Requires proper documentation and classification. Represents shift from broad exemptions to use-based tax relief.
• 财政部 税务总局关于调整部分能源资源行业企业城镇土地使用税政策的公告 (公告2026年第22号) — 对依照旧规(如电力行业征免土地使用税问题的规定等)减免城镇土地使用税的能源资源企业，用地自2026年9月1日至2027年8月31日减半征税；2027年9月1日起恢复全额征收，同时新增部分用途土地免税；相关旧规文件废止
• 关于调整部分电池消费税政策的公告 — 财政部、海关总署、国家税务总局发布公告，自2026年9月1日起，对无汞原电池、镍氢电池、锂原电池、锂离子电池、全钒液流电池征收消费税2%，自2027年9月1日起税率提高至4%；光伏电池自2027年4月1日起征2%，自2028年4月1日起征4%；钠离子电池、固态电池、燃料电池及光伏电池中的钙钛矿电池、叠层电池、砷化镓电池在2026年9月至2028年12月免征消费税；对符合国家标准的产品要求取得检测机构报告，首次申报减免税之前取得合格检测报告；其他管理、进口环节、扣税事项配套规定齐全。
• 财政部 税务总局关于外籍个人股息红利个人所得税政策有关事项的公告 — Foreign individuals receiving dividends, interest, or similar income from foreign-invested enterprises are taxed at 20% under the interest/dividend/bonus category. The announcement imposes withholding obligations on enterprises and defines self-declaration responsibilities for foreign individuals if withholding is not done, effective September 1, 2026. The earlier policy 财税〔1994〕20号 is concurrently abolished.
• 关于规范转让上市公司限售股个人所得税政策的公告 —— 财政部 税务总局 中国证监会公告2026年第26号 — Sale of restricted shares (限售股) by individuals treated as property-transfer income at 20% IIT; securities regulators must adjust cost basis for bonus/stock split; securities firms must collect cost base at initial listing or risk taxable base assumed zero, triggering full withholding. Effective upon publication: August 28, 2026.
• 财政部 税务总局 中国证监会 关于规范转让上市公司限售股个人所得税政策的公告 (公告2026年第26号) — Establishes that individual transfers of restricted (限售) shares in listed companies will be taxed as “property transfer income” at 20%. Requires shareholders to provide cost basis documentation when registering restricted shares. Lifts ambiguity around pre-existing rules, adjusts withholding and declaration obligations. Effective immediately upon publication (28 August 2026).
• 财政部 税务总局 中国证监会关于规范转让上市公司限售股个人所得税政策的公告 — Regulates IIT on transfers of restricted shares by individual shareholders in listed companies: transfers taxed as property transfer income at 20%, cost basis must be documented and adjusted for corporate actions; default assumptions apply where documentation is missing. Effective upon publication (August 28, 2026).
• 财政部 税务总局 中国证监会关于规范转让上市公司限售股个人所得税政策的公告 (公告2026年第26号) — Starting from this announcement (August 28, 2026), individuals transferring restricted shares (“限售股”) in listed companies are taxed at 20% under “property transfer income.” Cost basis must be provided at initial registration; otherwise withholding may occur on full proceeds. Taxpayers may clear settlement by June 30 following year.
• 关于规范转让上市公司限售股个人所得税政策的公告 — Updates the policy for individual taxpayers transferring restricted shares of listed companies: classification of taxable income, documentation of cost basis, and requirements for final settlement filings.
• China taps AI for tax system modernization drive — 职能税务机构于2026年8月发布《关于进一步深化税收费事项办理便利化的意见》，推出16项举措，包括智能申报、电子税务局升级、AI辅助服务、跨部门协作等，以优化纳税人体验、提前预警风险、降低合规成本。
• 国家税务总局关于离岸信托个人所得税有关征管事项的公告 国税公告2026年第15号 — Establishes administrative rules for enforcement: assigning competent tax authorities, deadlines for filing and paying, requirements for documentation and value assessment, how to handle prior unreported obligations, and penalties for non-compliance under the offshore trust regime announced in Announcement No. 21.
• 国家税务总局公告2026年第15号 关于离岸信托个人所得税有关征管事项的公告 — This accompanying administrative enforcement announcement clarifies how the offshore trust tax rules will be applied: which tax bureau is responsible, the required tax filings/forms, deadlines (such as March-June for residents, 15 days for non-residents), reporting obligations at trust establishment, annual income, termination, or changes in beneficiary status.
• 国家税务总局公告2026年第21号 ‐ 离岸信托个人所得税有关事项的公告 — 明确居民／非居民个人通过设立离岸信托装入财产、存续期间所得、信托终止等环节的个人所得税责任。规定自2023年1月1日起未申报情形给予90日宽限期；申报周期，主管税务机关认定，以及所得项目分类与不允许相互抵减的规则。
• 国家税务总局关于离岸信托个人所得税有关征管事项的公告 — Makes it mandatory for tax administration authorities to identify the correct主管税务机关 (tax office) for offshore trust-related matters; sets deadlines for residents (次年3月1日至6月30日) and non-residents (次月15日) to report and pay PIT on property transfers and trust-income; specifies forms and documentary requirements including detailed trust reports; provides rules for treatment upon death or residency change; prohibits certain expense deductions; establishes filing requirements even for non-distributed income; includes grace periods for prior unreported income/transfers.
• 财政部 国家税务总局关于离岸信托个人所得税有关事项的公告 — The announcement strengthens compliance and reporting for offshore trusts. Individuals who transfer property into offshore trusts, retain beneficial interest, or receive distributions are required to report under individual income tax categories (“property transfer income” and “interest/dividends”). It outlines declaration deadlines, required documentation, and provides a 90-day grace window for unreported items between Jan 1, 2023 and implementation date. Effective immediately upon publication (July 24, 2026).
• 关于离岸信托个人所得税有关事项的公告 — This announcement (财政部 税务总局公告2026年第21号) clarifies personal income tax rules regarding offshore trusts for Chinese resident and non-resident individuals. It defines "offshore trusts" broadly, lays down tax treatment for property transfers into the trust, income during its life regardless of distributions, and treatment upon trust termination or the resident’s death. Key features include reset of cost basis at transfer, obligation to file with detailed documentation, and tax rates matching interest/dividend or property transfer categories. The announcement increases **transparency**, limits possibility of tax deferral via undistributed income, and widens the taxable base. Its impact is **high** for high net worth residents using offshore structures.
• 财政部 税务总局关于离岸信托个人所得税有关事项的公告 (公告2026年第21号) — 从2026年1月1日起，居民个人将财产装入离岸信托及该信托存续期间产生的收益，无论是否分配，须按照中国个人所得税法申报缴税；明确征税范围、所得类别、非居民个人及承继人的税务责任，以及信托收益在实施前拖期申报等事项
• 国家税务总局关于离岸信托个人所得税有关征管事项的公告 (公告2026年第15号) — 细化离岸信托个人所得税政策的征管细则，包括主管税务机关的确定、申报缴纳时间表、报告表格、资料报送要求、境外所得抵免及处罚制度等，坚持居民与非居民不同身份下的责任区分
• 国家税务总局关于企业重组业务所得税处理有关征管问题的公告 (公告2026年第13号) — 将适用企业重组特殊性税务处理的居民企业股东持股比例由100%下调至50%，扩大当事方主体范围，并规范一致意见及持股维持的期限；重组日自2026年1月1日起生效
• 财政部 税务总局 工业和信息化部关于调整节能汽车、新能源汽车车船税优惠政策的公告 — Effective January 1, 2027, canceling the 50% reduction in car & vessel tax for energy-saving vehicles, and removing full exemption for pure electric commercial vehicles, plug-in hybrids, fuel-cell commercial vehicles; pure electric passenger and fuel-cell passenger vehicles remain exempt.
• 国家税务总局公告2026年第12号 关于个人所得税有关征管事项的公告 — Introduces preferential prepayment rates for natural persons selling scrap products. Under the reverse invoicing (“三流合一反向开票”) system, annual sales up to ¥600,000 are taxed at 0.25%; excess at 0.5%. Also continues the housing swapping IIT refund policy for home sellers who repurchase in same city within one year.
• 国家税务总局公告2026年第12号｜个人所得税有关征管事项 — Introduces two IIT compliance measures: reduced prepayments for scrap goods sales under reverse-invoice thresholds and IIT refunds for sale and repurchase of housing in same city within one year.
• 财政部 税务总局关于更新国产抗艾滋病病毒药物免税品种清单的公告 — 该公告将“多替拉韦钠”加入国产抗艾滋病病毒药物免征增值税的品种清单，自公告发布之日起至2027-12-31日有效，厂家生产和流通环节对该药品免征增值税。
• 公告2026年第21号《关于离岸信托个人所得税有关事项的公告》 — This announcement clarifies that residents who transfer any property into an offshore trust and trust income during its existence are subject to China’s individual income tax (IIT) from January 1, 2026. Non-residents transferring China-sourced property into offshore trusts are likewise taxable. Key points include tax on property transfers into trusts, annual reporting of trust income even if not distributed, restrictions on deductibility of trustee/management/legal fees, and clear residence-based distinctions. The rule promotes compliance and transparency for offshore structures.
• 专家解释：违规利用小规模纳税人身份偷逃税 税收违法成本将显著提高 — 鉴于自2026年1月1日新《增值税法》及其实施条例正式施行，国家税务总局明确加强对高营收者滥用小规模纳税人身份的监管，一经发现，可追溯按一般纳税人税率补税，并计入相应滞纳金与罚款，违法成本显著提升。
• 关于离岸信托个人所得税有关事项的公告（财政部 税务总局公告2026年第21号） — Starting January 1, 2026, resident individuals placing property into offshore trusts and any income earned during the trust’s existence are required to declare and pay individual income tax on both contributions and income; penalties apply for late payment or evasion.
• 关于离岸信托个人所得税有关事项的公告 财政部 税务总局公告2026年第21号 — From 1 January 2026, Chinese resident individuals placing assets into overseas trusts (or equivalent arrangements) and the income generated by such trusts—regardless of whether distributions are made—must declare and pay Individual Income Tax; non-residents must similarly declare gains on China-sourced property transferred into trusts. The announcement defines offshore trusts, timing and rates, source rules, penalties, and reporting deadlines.
• 国家税务总局关于企业重组业务所得税处理有关征管问题的公告 国税公告2026年第13号 — Clarifies that from 1 January 2026, special income tax treatment for reorganization can apply where **resident enterprise shareholders covering more than 50%** of shareholding reach agreement (rather than needing agreement from 100%); expands eligible shareholder types, adds 12-month post-reorg holding requirement, and regulates fair value adjustments when general tax treatment applies.
• 关于企业重组业务所得税处理有关征管问题的公告（国家税务总局公告2026年第13号） — For reorganizations (mergers, divisions) after Jan 1, 2026, resident enterprise shareholders representing **over 50%** (instead of previously 100%) may agree with the merging/dividing entities to use “special tax treatment” for their portion; special conditions include 12-month holding of obtained equity, consistency among such shareholders, else general tax treatment applies.
• 国家税务总局关于企业重组业务所得税处理有关征管问题的公告（公告2026年第13号） — Effective January 1, 2026, this announcement relaxes the shareholder concordance requirements for applying special income tax treatment in mergers/divisions: resident enterprise shareholders each holding ≥5%, collectively over 50%, can apply for special treatment; exits within 12 months or drop in required agreement causes loss of benefit.
• 国家税务总局公告2026年第13号《关于企业重组业务所得税处理有关征管问题的公告》 — For corporate mergers and splits occurring on or after **January 1, 2026**, the State Taxation Administration has relaxed the threshold for applying "special tax treatment". Resident enterprise shareholders holding ≥5% and the top-10 resident enterprise shareholders must reach agreement, and the **combined** shareholding of resident enterprise shareholders who agree must exceed **50%**. Portion of assets/liabilities for which special treatment applies can be separated; the remainder must use general treatment or the simplified method with fair value gap amortized over 10 years. Agreements must be maintained for 12 months post-reorganization. This improves predictability and reduces compliance burdens.
• 财政部 税务总局 住房城乡建设部公告2026年第3号 关于延续实施支持居民换购住房有关个人所得税政策的公告 — Extends personal income tax refund policy for residents who sell their home and repurchase within one year in the same city; full refund if new purchase value ≥ sale, proportional refund otherwise. Policy period Jan 1, 2026 through Dec 31, 2027.
• 财政部 税务总局关于离岸信托个人所得税有关事项的公告（公告2026年第21号） — Clarifies tax treatment on establishment, income during existence, and termination of offshore trusts involving resident and non-resident individuals; imposes 20% rate on property transfer income as well as dividends, interest, and trust income; includes compliance deadlines and anti-avoidance measures. Effective from Jan 1, 2026.
• 财政部 税务总局 工业和信息化部关于集成电路企业、工业母机企业非货币性资产交换企业所得税政策的公告 — From January 1, 2026 through December 31, 2028, integrated circuit and industrial mother machine enterprises engaging in non-monetary asset exchanges may defer recognition of gain over up to five years, spreading income evenly. Losses from such exchanges must be expensed immediately. Enterprises under list management must annually certify eligibility; non-list firms subject to verification. Alternative policies may apply as well.
• 财政部 税务总局 关于离岸信托个人所得税有关事项的公告 — Resident individuals who transfer assets into offshore trusts or derive income through them are required, from Januar y 1, 2026, to declare and pay Individual Income Tax on both the initial asset transfer (on capital gains basis) and trust income during its term. Non-resident distributions tied to China are similarly taxed. Offshore trust structures are broadly defined, with reporting obligations and penalties for non-compliance.
• 财政部 税务总局 国家发展改革委 工业和信息化部关于集成电路企业、工业母机企业非货币性资产交换企业所得税政策的公告（2026年第23号） — 对IC与工业母机企业在2026年1月1日至2028年12月31日期间发生非货币性资产交换所确认的收益，准许在不超过5年内分期平均加入当年应纳税所得额；要求清单管理或部门核查；亏损不允许分期；若资产被出售或企业注销，未确认部分应一次性纳税；非货币性资产定义与公允价值及计税基础明晰规定。
• 进一步优化企业重组业务所得税处理征管规定 — Lowers the resident shareholder consensus threshold for applying special tax treatment in business restructuring from 100% to 50%, expands the types of entities eligible, and clarifies implementation standards.
• 国家税务总局公告2026年第2号 — 《增值税一般纳税人登记管理有关事项的公告》 — From January 1, 2026, any VAT taxpayer whose annual sales exceed the small-scale threshold must register as a general taxpayer, except certain non-enterprise or natural person units. Sales adjustments from audits, corrections or risk reviews are counted; status change is effective from the period when threshold breached. Removes the previous 'training period' system and strengthens threshold enforcement.
• 集成电路企业、工业母机企业非货币性资产交换企业所得税政策公告（财政部 税务总局 国家发展改革委 工业和信息化部公告2026年第23号） — 公告明确，对于集成电路及工业母机企业在2026年1月1日至2028年12月31日期间发生的非货币性资产交换，其确认的所得可在不超过5年期限内分期均匀计入应纳税所得额；发生损失的，不得分期确认。政策面向符合“采用清单管理”的企业，亦设有核查机制，并与既有重组、股权激励等政策协调。
• 财政部 税务总局关于离岸信托个人所得税有关事项的公告（2026年第21号） — Starting January 1, 2026, resident individuals who place assets into offshore trusts, or receive income from them, are required to declare and pay Personal Income Tax on trust principal and income during the trust’s existence. Non-residents receiving distributions also must declare. Unreported income from 2023-2025 must be filed within 90 days of announcement without penalties. Enforcement includes adjustment if transactions lack substance or independent-party basis.
• 国家税务总局关于企业重组业务所得税处理有关征管问题的公告（2026年第13号） — With effect from January 1, 2026, the requirement for unanimous shareholder agreement in enterprise reorganizations to apply “special (deferred) tax treatment” is eased: resident enterprise shareholders holding ≥50% equity (plus top-10 residents or those with ≥5% each) reaching agreement suffices. The policy broadens the category of parties eligible and aims to improve practicability of tax treatment in M&A and restructuring.
• 财政部 税务总局关于离岸信托个人所得税有关事项的公告 — Effective 2026-01-01, Chinese residents transferring assets into offshore trusts (or similar arrangements) and any income from them are taxable under Chinese individual income tax. Reporting and compliance are required, including disclosure of trust establishment, beneficiaries, valuations, financial statements; non-compliance triggers adjustments, penalties. Past periods (from 2023-01-01 to 2025-12-31) must be declared within 90 days of announcement. Secured by Finance Ministry & State Taxation Administration.
• 关于企业重组业务所得税处理有关征管问题的公告 — From 2026-01-01, resident enterprise shareholders holding more than 50% shares (instead of 100%) can agree to special tax treatment in M&A reorganisations such as mergers and splits. Broader shareholder types allowed; obligations include shareholder continuity (12-month holding), senior shareholders (>5% in top ten) alignment. This eases the threshold for applying special tax deferrals and simplifies compliance.
• 国家税务总局公告2026年第13号 — 《关于企业重组业务所得税处理有关征管问题的公告》 — Supports corporate mergers, splits, and restructurings by relaxing shareholder consensus requirements for special image tax treatment; resident enterprise shareholders holding ≥ 50% can now qualify even if non-enterprise, non-resident or natural person shareholders are not all in agreement. Also mandates holding periods for major shareholders (5% or top ten) to preserve special treatment.
• 国家税务总局关于企业重组业务所得税处理有关征管问题的公告 — This policy optimizes income tax treatment for corporate reorganizations: from 2026-1-1, resident enterprise shareholders holding ≥50% (down from 100%) can agree to ‘special tax treatment’ for mergers or splits, deferring recognition of income gains. Other shareholders or portions not agreeing must follow general treatment. Key conditions include that resident enterprise shareholders ≥5% stake and the top ten must agree, and they must hold their shares for 12 months post-reorg. ([fgk.chinatax.gov.cn](https://fgk.chinatax.gov.cn/zcfgk/c100012/c5251155/content.html?utm_source=openai))
• 财政部 税务总局 住房城乡建设部关于延续实施支持居民换购住房有关个人所得税政策的公告 — From January 1, 2026 through December 31, 2027, taxpayers who sell their owned home and within one year repurchase another in the same city can apply for refund of IIT paid on the sale; full refund if new purchase ≥ sale price, proportional otherwise. Requires proof of contracts, ownership, same city, etc. ([gs.mof.gov.cn](https://gs.mof.gov.cn/zhengcefagui/202606/t20260601_3990935.htm?utm_source=openai))
• 国家税务总局公告2026年第13号 ‐ 关于企业重组业务所得税处理有关征管问题的公告 — 自2026年1月1日起，居民企业股东持股比例由100%放宽至合计超过50%即可，通过一致性意见适用企业重组特殊性税务处理；要求满足一定股东类型条件，重组后12个月内不得转让所取得的股权；其余股东适用一般性税务处理。
• 财政部 税务总局 住房城乡建设部公告2026年第3号 支持居民换购住房有关个人所得税政策 — From January 1, 2026 through December 31, 2027, individuals selling owned housing and purchasing new housing in the same city within one year may apply for refund of personal income tax paid upon selling the former home. The refund is full if the new home costs ≥ old; otherwise proportional by ratio of prices.
• 国家税务总局印发公告 进一步优化企业重组所得税处理征管规定 — This regulation revises the 12-month/100%一致性 (full shareholder agreement) requirement for special tax treatment in enterprise reorganizations, lowering the required level to **50%** resident enterprise shareholder agreement, expanding eligible entity types, and setting stricter rules for post-restructure transfers that reduce that qualifying proportion.
• 财政部 税务总局关于增值税法施行后增值税优惠政策衔接事项的公告 — To ensure smooth transition following the implementation of the VAT Law from 2026-01-01, this announcement (公告2026年第10号) establishes: VAT thresholds (起征点) for small-scale taxpayers; maintains certain VAT exemptions and simplified tax rates for specified transactions; and clarifies VAT deductible input rules for small-scale and general taxpayers, among other adjustments effective through December 31, 2027.
• Labor Dispatch Differential VAT Base Deduction Policy (劳务派遣差额征税政策) under VAT Law — According to VAT Law implementation announcements (财政部 税务总局公告2026年第10号, Article 4.5), firms providing labour dispatch services can deduct wages, social insurance, housing fund, welfare costs paid to dispatched workers from the VAT taxable base (“difference taxation”)—provided the dispatch agency holds a valid labour dispatch permit and relevant branches are properly registered with HR/Social Security authorities.