Other BriefingsChina Monthly Tax Brief: December 2025
In this China Monthly Tax Brief for December 2025, we highlight key taxation developments relevant to businesses.
China Tax Filing and Payment Deadlines for 2026
Businesses operating in China are suggested to pay attention to the tax filing and payment deadlines for 2026 to avoid late payment penalties and tax credit downgrading.
China Passed VAT Law Implementation Regulations: A Snapshot for FIEs
China Draft VAT Implementation Regulations will reshape tax certainty for foreign-invested enterprises, streamlining compliance, cash flow, and cross-border trade planning.
China Releases 2025 Edition of Encouraged Catalogue for Foreign Investment
China has released the 2025 edition of its Encouraged Foreign Investment Catalogue, significantly expanding the scope of industries eligible for preferential policies. The new catalogue will take effect on February 1, 2026.
-
China Monthly Tax Brief: December 2025
Tax & Accounting Jan 07 -
US-China Relations in the Trump 2.0 Era: A Timeline
Economy & Trade Jan 07 -
China ESG Compliance: Year in Review and 2026 Outlook
Legal & Regulatory Jan 06 -
China’s New Organic Product Certification Rules in 2026: What Producers and Exporters Need to Know
Legal & Regulatory Jan 06 -
Positioning for Growth: Navigating China’s Biomanufacturing Industry
Industries Jan 02
Get free access to our subscriptions and publications
Subscribe to receive weekly China Briefing news updates, our latest doing business publications, and access to our Asia archives.
Sign Up Now
Economy & Trade
US-China Relations in the Trump 2.0 Era: A Timeline
Jan 07Trump has threatened an additional 100% tariff on Chinese goods in retaliation for the expansion of rare earth export controls. This timeline was created on January 21, 2025, and was last updated on October 11, 2025.
-
China Cuts Import Tariffs to Support High-Tech, Healthcare in 2026 Schedule
Economy & Trade Dec 30The 2026 tariff schedule seeks to support development of key industries while upholding commitments under China's free trade agreements.
-
MIIT’s Industrial Digital Transformation Blueprint: How China Plans to Upgrade Manufacturing by 2026
Economy & Trade Dec 29MIIT has released a detailed scenario‑based reference guide outlining how Chinese manufacturers should adopt digital technologies to enhance operational performance. The blueprint signals clearer expectations for how companies can align with China’s ongoing industrial transformation.
-
China Releases 2025 Edition of Encouraged Catalogue for Foreign Investment
Economy & Trade Dec 24China has released the 2025 edition of its Encouraged Foreign Investment Catalogue, significantly expanding the scope of industries eligible for preferential policies. The new catalogue will take effect on February 1, 2026.
-
China Tax Filing and Payment Deadlines for 2026
Economy & Trade Dec 24Businesses operating in China are suggested to pay attention to the tax filing and payment deadlines for 2026 to avoid late payment penalties and tax credit downgrading.
-
China Industries to Watch in 2025 Tapping into Growth Opportunities
Published: February 2025
China’s policy-driven initiatives will shape its industrial trajectory in 2025, driving growth thr... -
An Introduction to Doing Business in China 2026
Published: December 2025China remains a vital market for global companies in 2026, offering scale, integrated supply chains,...
Tax & Accounting
China Monthly Tax Brief: December 2025
Jan 07In this China Monthly Tax Brief for December 2025, we highlight key taxation developments relevant to businesses.
-
China Issues Updated Rules on Tax Deduction for Advertising and Promotion Expenses
Tax & Accounting Dec 30China has renewed its existing rules on the pre‑tax deduction of advertising and promotion expenses with no substantive changes. The policy extension will apply from January 1, 2026 through December 31, 2027.
-
Comprehensive Evaluation during Budget Review: A Practical Case Study
Tax & Accounting Dec 24A professional budget evaluation is far more than checking numbers—it is a strategic assessment from assumptions to risks. This article provides a structured framework for reviewing investment requests to ensure resources are allocated wisely.
-
An Introduction to Doing Business in China 2026 - New Publication Out
Tax & Accounting Dec 23Doing Business in China 2026 is out now and available for free download! It is designed to guide new and established investors in China with updated policy changes.
-
China Passed VAT Law Implementation Regulations: A Snapshot for FIEs
Tax & Accounting Dec 22China Draft VAT Implementation Regulations will reshape tax certainty for foreign-invested enterprises, streamlining compliance, cash flow, and cross-border trade planning.
-
Tax Health and Dispute Strategies for Foreign Firms in China
Published: August 2025Foreign-invested enterprises (FIEs) operating in China must treat tax health as a competitive advant... -
Guide to Corporate Taxation and Compliance in China 2025
Published: December 2024Guide to Corporate Taxation and Compliance in China 2025 offers a comprehensive overview of the majo...
Legal & Regulatory
China ESG Compliance: Year in Review and 2026 Outlook
Jan 06China’s ESG compliance framework moved from voluntary disclosure to enforceable obligations in 2025. Businesses face rising costs and governance requirements as carbon and reporting rules tighten.
-
China’s New Organic Product Certification Rules in 2026: What Producers and Exporters Need to Know
Legal & Regulatory Jan 05China’s new organic product certification rules, effective January 1, 2026, significantly tighten requirements across certification, inspections, traceability, and post-certification supervision, marking a shift toward continuous regulatory oversight. Domestic producers, foreign-invested enterprises, and overseas exporters must now meet higher compliance, documentation, and transparency standards to maintain market access in China’s organic sector.
-
Trademark Already Registered in China? How Foreign Brands Can Regain Control
Legal & Regulatory Dec 31Foreign companies entering China often discover that their trademarks have already been filed or registered by others. This article examines the legal and strategic responses available to reclaim or protect brand rights.
-
Standard Use of Trademarks in China: Compliance Requirements and Legal Risks
Legal & Regulatory Dec 26Understanding what qualifies as genuine and compliant trademark use is critical for protecting trademark rights in China. This article outlines the legal framework, compliance requirements, and risks associated with improper trademark use.
-
Choosing the Right City in China for an FIE: Cost Savings vs. Hidden Risks
Legal & Regulatory Dec 25Foreign investors often consider lower-tier cities in China for cost savings, but the practical challenges can be significant. This article highlights the most common risks and provides actionable steps for choosing the right location.
-
Data Compliance in China: A Roadmap for Foreign Investors
Published: October 2025In China’s fast-evolving digital landscape, data compliance has become a strategic imperative – ... -
Tax Health and Dispute Strategies for Foreign Firms in China
Published: August 2025Foreign-invested enterprises (FIEs) operating in China must treat tax health as a competitive advant...
Industries
Positioning for Growth: Navigating China’s Biomanufacturing Industry
Jan 02China is accelerating the build‑out of its biomanufacturing ecosystem, creating expanding opportunities across upstream, mid‑stream, and downstream segments. Companies that focus on key clusters and proactively manage compliance will be best positioned to benefit.
-
How Companies Can Leverage the 30% Added Value Rule in Hainan
Industries Dec 18Starting December 18, 2025, Hainan's 30 percent added value rule enables duty-free transfers to mainland China for goods processed in Hainan. This policy creates new options for cost reduction and supply chain optimization.
-
From Renewable Electrolysis to FCVs – Opportunities in China’s Emerging Hydrogen Industry
Industries Dec 09Bolstered by strong government backing, the nascent industry poses exciting opportunities for green applications, but investors must be aware of intrinsic early mover risks.
-
China Manufacturing Tracker 2025
Industries Nov 18Our tracker provides continuous updates on key economic and growth indicators in China’s manufacturing industry. The data for October 2025 has now been updated.
-
Navigating Trends and Opportunities in China’s Tourism Market
Industries Nov 14China’s tourism sector is shifting toward a more regulated, experience-driven, and sustainability-oriented model as policymakers modernize the market and travel demand continues to rebound.
-
Data Compliance in China: A Roadmap for Foreign Investors
Published: October 2025In China’s fast-evolving digital landscape, data compliance has become a strategic imperative – ... -
Investing in China's Greater Bay Area: Tapping into Long-Term Opportunities
Published: April 2023Investing in China's Greater Bay Area: Tapping into Long-Term Opportunities is designed to introduce...
HR & Payroll
Hong Kong Public Holidays 2026 Schedule
Jan 01Hong Kong’s 2026 holiday schedule features 15 statutory holidays and 17 general holidays, reflecting the city’s dual‑holiday framework. Employers should plan ahead to manage staffing needs, compliance obligations, and peak‑period operational demands.
-
Zhejiang, Jiangsu to Roll Out Minimum Wage Standards from January 1
HR & Payroll Dec 30This article offers a guide to minimum wages in the Chinese Mainland and discuss how labor costs are affected by changes to the minimum wage levels. The data is current as of December 30, 2025.
-
An Introduction to Doing Business in China 2026 - New Publication Out
HR & Payroll Dec 23Doing Business in China 2026 is out now and available for free download! It is designed to guide new and established investors in China with updated policy changes.
-
Performance Appraisals in China: How Employers Can Legally Link It to Pay
HR & Payroll Dec 10Employers in China face growing scrutiny over performance appraisal systems tied to pay. Standardizing procedures and ensuring transparency can help mitigate legal risks and maintain compliance.
-
Non-fixed-Term Labor Contract in China: Rules Further Clarified Under Judicial Interpretation II
HR & Payroll Dec 04Non-fixed-term labor contracts provide employees with significant protection under China’s Labor Contract Law. Employers must understand the triggers and compliance requirements to avoid costly disputes.
-
Tax Health and Dispute Strategies for Foreign Firms in China
Published: August 2025Foreign-invested enterprises (FIEs) operating in China must treat tax health as a competitive advant... -
From Recruitment to Retention: Talent Trends and Strategies in China
Published: March 2025In today's rapidly changing economic landscape, recruiting, engaging, and retaining top talent in Ch...
Technology
An Introduction to Doing Business in China 2026 - New Publication Out
Dec 23Doing Business in China 2026 is out now and available for free download! It is designed to guide new and established investors in China with updated policy changes.
-
The Best Oil and Gas Software Solutions for 2026
Technology Dec 01The oil and gas industry is shifting to AI, predictive analytics, cloud computing, IoT sensors, and robotics to reduce downtime, optimize wells, and improve safety.
-
EU-China Relations After the 2024 European Elections: A Timeline
Technology Nov 26Timeline tracking key developments affecting EU-China relations, including trade and business engagement, under the new European Parliament.
-
China’s Cross-Border Data Transfer: Key Insights from Official Q&A (III)
Technology Nov 24The latest official Q&A on cross-border data transfer clarifies rules balancing security and business needs. Foreign investors must adopt proactive compliance strategies to avoid risks.
-
Empowering Data Compliance Through Technology: Building Scalable Governance in China
Technology Nov 07Data compliance in China requires more than policy – it demands operational capability supported by technology. Digital tools help enterprises reduce risk and achieve resilient governance.
-
Data Compliance in China: A Roadmap for Foreign Investors
Published: October 2025In China’s fast-evolving digital landscape, data compliance has become a strategic imperative – ... -
PIPL 2024: Cross-Border Data Transfer in China Handbook
Published: April 2024China’s PIPL and cross-border data transfer (CBDT) frameworks require that companies operating in ...
Expert Guidance about Business in Asia
Dezan Shira & Associates is a pan-Asia, multi-disciplinary professional services firm, providing market entry, legal, accounting, tax, HR, technology and operational advisory to international investors.
Business Updates for All Asia Markets
Asia Briefing publishes articles, magazines, and guides on doing business in Asia. Dezan Shira & Associates has produced the publication since 1999.
Need More Guidance?
China Briefing Publications
Download magazines and guides on doing business in China.
Download Now
