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Taxation in China

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.

What's on this page?

  • Tax treaties
  • eBooks
  • Tax news and developments
  • Tax rates and guides
  • Articles and books from the Library

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com

T  +44 (0)20 7920 8620

Tax treaties

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.

Other resources

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 with full text in English is available from the State Administration of Taxation of the People's Republic of China.

eBooks

The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Tax news and developments

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.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Other resources

TaxNewsFlash: Asia Pacific
KPMG provides a bulletin summarising the latest tax developments in the region.

Tax rates and guides

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.

Contact us on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help finding the information you need.

Chinese Circulars Collection

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.

Other sources

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.

International Tax Handbook
Regularly updated guide published by Nexia, the international accounting network. Each country chapter gives an overview of company structures and the main personal, corporate and indirect taxes in each jurisdiction.

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.

Articles and books in the Library collection

Additional information on taxation in this country may appear in general works which do not appear in this list. If you need assistance identifying the material available, please contact the enquiry team.

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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