tax law
Chinese International Tax Law
China’s international tax framework is governed by the Corporate Income Tax Law (Qiye Suodeshui Fa, δΌδΈζεΎη¨ζ³, 2007, amended 2017) and supplemented by an extensive network of bilateral tax β¦
Chinese Tax Enforcement
Tax Collection and Management Law Tax enforcement in China is governed by the Tax Collection and Management Law (Shuishou Zhengshou Guanli Fa), originally adopted in 1992 and revised in 1995, 2001, β¦
Chinese Tax Law
Sources of Chinese Tax Law Chinese tax law operates within a civil law tradition shaped by the country’s distinctive constitutional and legislative framework. The Tax Collection and β¦
Chinese VAT System
China’s value-added tax (VAT) system is governed by the Interim Regulations on VAT, which were elevated to formal law status through the VAT Law, effective 1 January 2026. The VAT is β¦