Look up tax rates, the latest tax news and information on double taxation treaties with our specialist online resources, guides and useful links.
Looking for more information on China? Our country resources provide accounting guides, economic forecasts, profiles, guides to doing business and information on working in China.
We maintain a collection of worldwide double tax treaties in English (and other languages where available) to assist members with their enquiries. If you are having difficulty locating a treaty, please call the enquiry team on +44 (0)20 7920 8620 or email us at library@icaew.com.
China: Tax treaties
Details of tax treaties in force between the UK and China, provided by HMRC.
State Administration of Taxation: Tax Treaties
A list of effective tax treaties is available from the State Administration of Taxation of the People's Republic of China.
We can provide current and historic tax rates, comparison tables and country surveys through our specialist tax databases. We have up-to-date key fact summaries as well as detailed analyses of the tax regime in jurisdictions around the world covering corporate taxation, individual taxation, and business and investment.
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We can provide access to circulars issued by China's State Administration of Taxation, the Ministry of Finance and local tax authorities in major provinces (such as Beijing, Shanghai, Shenzhen, Tianjin and Chongqing) from our tax databases. These circulars help interpret provisions in the tax law and offer guidance on implementation rules and on issues that may not be addressed within official regulations.
Documents are available in the Chinese original alongside an English translation. The collection holds circulars dating back to 1 January 2008.
Contact us on +44 (0)20 7920 8620 or email library@icaew.com for more information.
China, People's Republic of: Worldwide Tax Summaries
In-depth guide produced by PwC addressing a wide range of corporate and personal tax topics, with overviews of significant developments and quick charts showing key current tax rates and due dates. Previous editions covering corporate taxes going back to 2010 are also available.
China: Deloitte International Tax Source
Online database providing tax rates, including information on withholding tax, tax treaties and transfer pricing.
Tax Rates Online
An online rates tool produced by KPMG that compares corporate, indirect, individual income and social security tax rates within a country or across multiple countries.
People's Republic of China Tax Profile
Profile produced by KPMG highlighting cross-border business and investment tax issues. The guide has sections on corporate income tax, transfer pricing, indirect tax, personal taxation, and trade and customs. Updated in July 2018.
EY global tax guides
Detailed guides produced and updated annually by EY, summarising the tax system and key tax issues in jurisdictions around the world, including:
PKF Asia Pacific Tax Guide 2018-19
Overview of tax and business regulation regimes covering significant trading jurisdictions in this region. The guides highlight taxes payable, determination of taxable income, foreign tax relief, withholding tax rates and other issues. Published by PKF in May 2018.
A selection of articles reporting on tax news and developments are available from Asia-Pacific Focus (BNA) and the Business Source Corporate database. Access to articles is provided subject to publishers' terms of use.
China cuts tax on stock trading for first time in 15 years
(International Tax Review, September 2023)
China enhances tax incentives for employment stabilisation
(International Tax Review, September 2023)
Simplifying tax administration efforts in China: a review
(International Tax Review, July 2023)
China: income tax incentives in the Hengqin-Macau zone
(International Tax Review, June 2023)
China enhances tax relief for innovation and small businesses
(International Tax Review, May 2023)
UFLPA's influence on MNEs' TP comparability analysis in China
(International Tax Review, April 2023)
Emerging tax issues for private equity exits in China
(International Tax Review, April 2023)
Chinese tax authorities release annual APA report
(International Tax Review, February 2023)
China introduces tax deductions for private pensions
(International Tax Review, January 2023)
China amends innovation tax incentives and Hainan free trade port requirements
(International Tax Review, November 2022)
China customs refines voluntary disclosure rules
(International Tax Review, October 2022)
APA implementation in India and China under the spotlight
(International Tax Review, October 2022)
China's Stamp Duty Law enters into force
(International Tax Review, September 2022)
China pioneers a coordinated management approach to TP
(International Tax Review, August 2022)
China advances Greater Bay Area strategy and ratifies the MLI
(International Tax Review, August 2022)
China's income tax deductions for pensions and child-raising costs
(International Tax Review, August 2022)
China raises tax certainty in Shenzhen with collaborative TP management
(International Tax Review, August 2022)
Challenges in implementing TP adjustments in China: Are there effective solutions?
(International Tax Review, May 2022)
China announces tax measures to support small businesses
(International Tax Review, May 2022)
China's Hainan free trade port: Sales tax reform brings new opportunities
(International Tax Review, May 2022)
MNEs in China use TP adjustments to manage year-end problems
(International Tax Review, April 2022)
ITR Global Tax 50 2021-22: Wang Jun
(International Tax Review, March 2022)
Individual income tax policy changes implemented in China
(International Tax Review, March 2022)
Tax considerations for selling new energy vehicles in China
(International Tax Review, January 2022)
China tightens tax administration on employee share schemes and technology enterprises
(International Tax Review, December 2021)
China's bonded refurbishment policy seeks to ease pressures for medical device businesses
(International Tax Review, November 2021)
China provides clarity with new TP guidance for COVID-19 issues
(International Tax Review, November 2021)
China enhances tax inspection procedures and builds new Hengqin-Macau cooperation zone
(International Tax Review, October 2021)
China's bonded refurbishment policy seeks to ease pressures for medical device businesses
(International Tax Review, October 2021)
Multinational companies are looking to move their supply chains out of China
(International Tax Review, October 2021)
China facilitates bonded refurbishment of medical equipment and rolls out simplified APA procedure
(International Tax Review, September 2021)
Measures to facilitate tax filings, cross-border payments and innovation in China
(International Tax Review, June 2021)
China legislature approves development blueprint for next five years
(International Tax Review, April 2021)
ITR Global Tax 50 2020-21
(International Tax Review, February 2021)
China enhances VAT e-invoicing and strengthens tax compliance
(International Tax Review, February 2021)
Preserving taxpayers' rights in China
(International Tax Review, February 2021)
China strengthens litigation framework through increased use of APAs and MAPs
(International Tax Review, February 2021)
China relaxes FDI restrictions
(International Tax Review, February 2021)
China enhances regulation of technology sector
(International Tax Review, December 2020)
Tax measures to enhance Beijing as a services hub
(International Tax Review, November 2020)
China starts B2B e-invoicing pilot
(International Tax Review, November 2020)
A look at China's COVID-19 guidance on permanent establishment and tax residence
(International Tax Review, October 2020)
China's Hainan free trade port: Introducing an innovative tax regime to attract investment
(International Tax Review, September 2020)
Looking at China's integrated circuit and software sector tax incentives
(International Tax Review, September 2020)
Tax treaty benefits for partnerships investing in China
(International Tax Review, August 2020)
Welcoming a liberal era for financial services firms in China
(International Tax Review, August 2020)
Master plan for Hainan free-trade port unveiled
(International Tax Review, August 2020)
There's no place like home: 2020 China M&A trends and tax implications
(International Tax Review, August 2020)
Two tax enforcement cases highlight PE risk in China
(International Tax Review, June 2020)
China launches more tax measures to prop up COVID-19 hit economy
(International Tax Review, May 2020)
The government continues efforts to stimulate economy
(International Tax Review, May 2020)
China's STA introduces tax measures to manage COVID-19 implications
(International Tax Review, March 2020)
China announces tax relief measures to tackle coronavirus disruption
(International Tax Review, March 2020)
China round-up: Tax legislation progress and a new foreign investment law
(International Tax Review, February 2020)
Greater flexibility for financing and structuring foreign investment in China
(International Tax Review, February 2020)
China releases DTA guidance to tackle red tape
(International Tax Review, January 2020)
IIT reform: Paving the future of personal income tax compliance in China
(International Tax Review, January 2020)
Checklist of hot China tax issues for MNEs in 2020
(International Tax Review, January 2020)
China Looking Ahead: A changing global environment
(International Tax Review, January 2020)
Now that China has data, what is it going do with it?
(International Tax Review, January 2020)
China introduces new free trade zones and improved practices
(International Tax Review, January 2020)
No pain no gain: Tax challenges in the China M&A market
(International Tax Review, January 2020)
Going out: China outbound investment faces new tax challenges
(International Tax Review, January 2020)
Chinese investment and TP: A more robust framework emerges
(International Tax Review, January 2020)
China transfer pricing enforcement: Modernised approach matures
(International Tax Review, January 2020)
We need to talk about platforms: Ongoing tax challenges in China
(International Tax Review, January 2020)
BEPS 2.0: What will it mean for China?
(International Tax Review, January 2020)
China and the US could define the digital tax debate
(International Tax Review, January 2020)
China implements tax measures to stimulate economy and facilitate FDI
(International Tax Review, June 2019)
New venture tax capital rules and support for inbound investment in China
(International Tax Review, April 2019)
China introduces tax and regulatory measures to stimulate investment
(International Tax Review, February 2019)
The Global Tax 20: Wang Jun
(International Tax Review, December 2018)
Individual Income Tax (IIT) Law draft implementation guidance released
(International Tax Review, December 2018)
Tax support for innovation and new regulatory framework for e-commerce
(International Tax Review, November 2018)
Details of personal income tax reform released; VAT and corporate income tax support for innovation activities
(International Tax Review, September 2018)
Latest developments in China’s VAT reform
(International Tax Review, July 2018)
China tax incentives – easier access and increased scope
(International Tax Review, July 2018)
New tax incentives for innovation and private pension provision
(International Tax Review, June 2018)
Measures to liberalise financial sector and reduce VAT
(International Tax Review, May 2018)
MNEs should restructure to enjoy China’s beneficial ownership tax treaty rules
(International Tax Review, May 2018)
Tax treaty relief clarifications issued
(International Tax Review, March 2018)
A busy year and more ahead
(International Tax Review, January 2018)
New plans to promote foreign investment and manage outbound investment
(International Tax Review, October 2017)
New rules promote foreign investment while tightening regulatory enforcement
(International Tax Review, September 2017)
Multilateral Instrument signed to update tax treaty network for BEPS
(International Tax Review, July 2017)
Account due diligence measures to support automatic exchange of tax information
(International Tax Review, July 2017)
First tax case decision by Chinese Supreme Court
(International Tax Review, June 2017)
China finalises transfer pricing guidance
(International Tax Review, May 2017)
China's tax policy priorities are set for 2017
(International Tax Review, April 2017)
China's environmental protection tax
(International Tax Review, February 2017)
Q&A: China's changing tax landscape
(International Tax Review, February 2017)
Preferential tax treatments for equity incentives
(International Tax Review, January 2017)
China's recent measures to comply with BEPS, CRS and the New Silk Road
(International Tax Review, November 2016)
Tax obligations for China's oil and gas upstream sector
(International Tax Review, September 2016)
China's new VAT rates and rules across all industries
(International Tax Review, May 2016)
China's 150% super deduction regulation
(International Tax Review, March 2016)
State and local cooperation key to success of Chinese reform
(International Tax Review, March 2016)
The Cunningham column: China drags its tax system into line
(International Tax Review, March 2016)
China's VAT zero-rating concession for exported service scope expanded
(International Tax Review, February 2016)
The Cunningham column: China gets ready to lead tax world in 2016
(International Tax Review, January 2016)
Standardisation of the administration on cost sharing agreements
(International Tax Review, September 2015)
Behind the scenes with China's tax minister: Writing on the wall spells harmonisation
(International Tax Review, September 2015)
Implementation guidance issued for Announcement 7 indirect transfers
(International Tax Review, July 2015)
Substance-over-form in China's GAAR
(International Tax Review, June 2015)
China’s Approach to Transfer Pricing Issues
with BEPS Action Plans
(Asia-Pacific Focus, June 2015)
China’s Tax Environment for R&D
(Asia-Pacific Focus, June 2015)
Fourth protocol to the China - Hong Kong tax treaty
(International Tax Review, May 2015)
China’s B2V Reform of the Real Estate and
Construction Sectors Draws Closer
(Asia-Pacific Focus, May 2015)
China Proposes New Foreign Investment
Law
(Asia-Pacific Focus, May 2015)
Amendments to China-Hong Kong DTA
Bring Benefits and Obligations to Taxpayers
(Asia-Pacific Focus, April 2015)
Concept of ‘‘Reasonable Commercial
Purpose’’ Under China’s Tax Regime
(Asia-Pacific Focus, April 2015)
Practical considerations for Chinese withholding tax on cross-border service transactions
(International Tax Review, April 2015)
New Chinese indirect offshore disposal rules issued
(International Tax Review, April 2015)
New Rules on Indirect Transfers of Assets
by Non-resident Enterprises in China
(Asia-Pacific Focus, March 2015)
New regulations to encourage corporate restructuring and investment with non-monetary assets
(International Tax Review, March 2015)
Foreign companies could be caught in China's new indirect transfer rules
(International Tax Review, March 2015)
Deferred Taxation Regime Updated to Encourage M&A Transactions in China
(Asia-Pacific Focus, February 2015)
New guidance on Chinese GAAR
(International Tax Review, February 2015)
Clarification of tax position of Shanghai-Hong Kong Stock Connect programme and QFIIs/RQFIIs
(International Tax Review, January 2015)
China Tightens Individual Income Taxation
on Capital Gains From Equity Transfer
(Asia-Pacific Focus, January 2015)
New China GAAR Procedures Released
(Asia-Pacific Focus, December 2014)
Development of China—Taiwan Tax Treaty and Anti-Avoidance Reform
(Asia-Pacific Focus, December 2014)
Record
Title:China streamlines taxpayer services
(International Tax Review, November 2014)
SAT's formal assessment on service fees and royalty payments
(International Tax Review, November 2014)
China Streamlines Taxpayer Services
(Asia-Pacific Focus, November 2014)
China’s New Foreign Exchange Rules on Investments
(Asia-Pacific Focus, October 2014)
SAT Vows to Fight Tax Avoidance in China
(Asia-Pacific Focus, October 2014)
Notice on further strengthening corporate tax collection and administration on equity transfer
(International Tax Review, October 2014)
A VAT regime with Chinese characteristics
in the making
(Asia-Pacific Focus, September 2014)
Guidance on Chinese general anti-avoidance rule published for comment
(International Tax Review, September 2014)
MNC intra-group outbound charges
under China SAT spotlight
(Asia-Pacific Focus, September 2014)
China’s discussion draft on GAAR
implementation is released for public consultation
(Asia-Pacific Focus, August 2014)
Structuring Chinese real estate investments into the UK and US
(Asia-Pacific Focus, August 2014)
Indirect taxes in Asia: times of change
(Asia-Pacific Focus, August 2014)
Definition of beneficial owner under entrusted investments
(International Tax Review, July 2014)
Global-China cash pooling and transfer pricing implications
(International Tax Review, July 2014)
International development in automatic exchange of financial account information and China’s perspective
(Asia-Pacific Focus, July 2014)
New foreign exchange policies on supporting the development of China (Shanghai) pilot free trade zone
(International Tax Review, June 2014)
China set to expand VAT to telecoms in June
(International Tax Review, June 2014)
VAT reform of telecommunications sector
(International Tax Review, June 2014)
China’s B2V Reform: Impact on the logistics industry
(Asia-Pacific Focus, June 2014)
New double taxation treaty between China and Germany
(Asia-Pacific Focus, May 2014)
New guidance eases exchange
controls in Shanghai pilot free trade zone
(Asia-Pacific Focus, May 2014)
New China-France double tax agreement signed
(International Tax Review, April 2014)
Move towards a Chinese FATCA?
(Asia-Pacific Focus, April 2014)
Simplified application approval of Chinese Tax Resident Enterprise: Opportunity or challenge?
(Asia-Pacific Focus, March 2014)
New China-UK double tax agreement comes into effect
(International Tax Review, March 2014)
Clarification on non-resident enterprises electing for special tax treatment of Chinese equity interest transfers
(International Tax Review, February 2014)
The new China-Switzerland double taxation agreement
(International Tax Review, December 2013/January 2014)
International transfer pricing between Germany and China
(International Tax Review, December 2013/January 2014)
Applying FATCA in APAC
(Asia-Pacific Focus, December 2013)
Shanghai pilot free trade zone is officially launched
(International Tax Review, November 2013)
New guidelines make treaty-related dispute resolutions more efficient in China
(Asia-Pacific Focus, November 2013)
New tax policy on secondment PE
(Asia-Pacific Focus, November 2013)
OECD information sharing accepted
(Asia-Pacific Focus, November 2013)
VAT exemption on cross-border services
(Asia-Pacific Focus, October 2013)
Anti-avoidance rules across Asia
(Asia-Pacific Focus, October 2013)
Tax clearance procedure for certain outbound remittances overhauled
(International Tax Review, October 2013)
Totality of Facts approach confirmed for granting of treaty benefits for dividends
(International Tax Review, September 2013)
BRICs attracting investment despite their tax systems
(International Tax Review, September 2013)
China takes a big step towards international co-operation on tax administration
(Asia-Pacific Focus, September 2013)
VAT updates for emission standards and low profitable enterprises
(Asia-Pacific Focus, September 2013)
R&D tax incentives in China
(Asia-Pacific Focus, August 2013)
The Issue of ‘‘Effective Management’’ under China’s Enterprise Income Tax
(Asia-Pacific Focus, July 2013)
New income tax treaty with the Netherlands
(Asia-Pacific Focus, July 2013)
SAT clarifies companies' secondments in China
(International Tax Review, June 2013)
Clarifications issued on when secondment creates Chinese taxable presence for foreign enterprises
(International Tax Review, June 2013)
VAT is a major source of risk and opportunity in China
(Asia-Pacific Focus, June 2013)
‘‘Secondment’’ or ‘‘service’’ – the SAT of China gives its answer
(Asia-Pacific Focus, June 2013)
Emerging markets flex their (tax) muscles
(Asia-Pacific Focus, May 2013)
Tax authorities clarify tax base for EIT withholding at source for non-residents under VAT pilot
(Asia-Pacific Focus, May 2013)
Issues affecting cross-border M&As in China
(Asia-Pacific Focus, May 2013)
Clarification of China’s position on treaty treatments for capital gains
(Asia-Pacific Focus, May 2013)
Nationwide expansion of China’s VAT pilot program on August 1, 2013
(Asia-Pacific Focus, May 2013)
Shipping tax incentives: A contrast between Hong Kong, Singapore and China
(Asia-Pacific Focus, May 2013)
Non-transactional Principals in Asia-Pacific – The Value-added Services model
(Asia-Pacific Focus, May 2013)
The rise of carbon pricing in the BRICS
(International Tax Review, May 2013)
Framework for VAT grouping for branches released
(International Tax Review, April 2013)
Tax valuation – A new focus for the Chinese tax authority
(Asia-Pacific Focus, April 2013)
United Kingdom, China: Amendment to new Tax Treaty
(Asia-Pacific Focus, April 2013)
How Notice 698 has changed the world
(International Tax Review, March 2013)
Tax treaty relief on transferring land rich enterprises and substantial shareholding interests clarified
(International Tax Review, March 2013)
Business restructuring in China
(Asia-Pacific Focus, March 2013)
China and Hong Kong: A review of transfer pricing developments in 2012
(Asia-Pacific Focus, March 2013)
New individual income tax collection policy on dividends from publicly listed companies
(International Tax Review, February 2013)
VAT reform in China: impact on construction and real estate
(International Tax Review, February 2013)
Administrative measures on CIT payment of companies with branches in other locations
(Asia-Pacific Focus, February 2013)
SAFE simplifies rules on administration of foreign exchange for direct investment
(Asia-Pacific Focus, February 2013)
China formally announces its transfer pricing position
(Asia-Pacific Focus, January 2013)
New tax treaty guidance for nominee and land rich holdings
(Asia-Pacific Focus, January 2013)
Adjustment of Chinese VAT and consumption tax policies for exported goods and services
(International Tax Review, November 2012)
Major expansion of VAT reforms progressively from August 1 2012
(International Tax Review, October 2012)
Tax treaty beneficial ownership clarifications issued
(International Tax Review, September 2012)
Transfer pricing investigation versus self-inspection
(International Tax Review, September 2012)
The future for BRICS tax policy coordination
(International Tax Review, September 2012)
Practical transfer pricing in the BRICS
(International Tax Review, September 2012)
Structuring your tax affairs in the BRICS
(International Tax Review, September 2012)
China clarifies implementation issues with CIT incentives for western regions
(International Tax Review, July/August 2012)
Location saving on contract R&D arrangements
(International Tax Review, July/August 2012)
SABIC explains how to get the most from China
(International Tax Review, June 2012)
Treaty analysis: Hong Kong - Malaysia DTA
(International Tax Review, June 2012)
Advance ruling system being explored
(International Tax Review, May 2012)
New CIT deduction rules of provision and reserves for finance sector and enforcement of anti-tax avoidance
(International Tax Review, April 2012)
Why China is collecting more from non-residents than ever before
(International Tax Review, April 2012)
One giant leap for Chinese VAT reform
(International Tax Review, March 2012)
How China's carbon tax will fail
(International Tax Review, February 2012)
China 698 case highlights importance of reasonable commercial purpose
(International Tax Review, November 2011)
Tips to avoid documentation investigations in China
(International Tax Review, November 2011)
Beware of China's tax anti-avoidance stance
(International Tax Review, July 2011)
China disregards documentation rules
(International Tax Review, July 2011
China seeks corporate whistleblowers
(International Tax Review, June 2011)
China increases taxation of resources
(International Tax Review, May 2011)
Tax disputes gradually becoming a reality in China
(International Tax Review, April 2011)
China's tax priorities for the next five years
(International Tax Review, April 2011)
China VAT reform faces uphill battle
(International Tax Review, March 2011)
Learning to share in China
(International Tax Review, March 2011)
China/UK: Possible APA in the works
(International Tax Review, March 2011)
Resource tax to go nationwide
(International Tax Review, March 2011)
New double tax treaty signed between Finland and China
(International Tax Review, October 2010)
Challenges of China's double tax agreements
(International Tax Review, October 2010)
China's reorganisation circular fails to address concerns
(International Tax Review, September 2010)
Targeting indirect share transfers by foreign investors
(International Tax Review, September 2010)
New guide for multinationals in China
(International Tax Review, July/August 2010)
Beware Circular 698 on indirect transfers
(International Tax Review, July/August 2010)
What you need to know about disputes with the SAT
(International Tax Review, March 2010)
TaxNewsFlash: Asia Pacific
KPMG provides a bulletin summarising the latest tax developments in the region.
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Information on taxation in China, updated by two issues annually.
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