Other BriefingsAnnual CIT Reconciliation in 2026: Key Areas to Focus
China’s annual CIT reconciliation is one of the most important tax compliance obligations for businesses operating in the country. Filing accurately and early in 2026 can help companies reduce audit risk, avoid penalties, and optimize the use of available tax incentives.
Last Call: Shenzhen's 2026 Greater Bay Area IIT Subsidy Ends March 31, 2026
Shenzhen has opened applications for the 2026 GBA IIT subsidy program. High-end foreign talent have until March 31 to apply for a rebate on the portion of IIT paid in excess of 15 percent of their taxable income.
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.
Entering Hong Kong: Operational Roadmap for Chinese Mainland Enterprises
Hong Kong continues to play a critical role for Chinese Mainland enterprises pursuing internationalization and cross‑border growth. This article provides a structured overview of the operational steps, regulatory considerations, and strategic advantages of establishing a presence in Hong Kong.
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Annual CIT Reconciliation in 2026: Key Areas to Focus
Tax & Accounting Mar 31 -
Is WFOE Still the Right Corporate Structure for China in 2026?
Economy & Trade Mar 31 -
Entering Hong Kong: Operational Roadmap for Chinese Mainland Enterprises
Legal & Regulatory Mar 27 -
Breaking Down the US-China Trade Tariffs: What's in Effect Now?
Economy & Trade Mar 27 -
US-China Relations in the Trump 2.0 Era: A Timeline
Economy & Trade Mar 27
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Economy & Trade
Is WFOE Still the Right Corporate Structure for China in 2026?
Mar 30A wholly foreign‑owned enterprise (WFOE) remains the preferred entry structure for many foreign investors in China in 2026, provided the target sector permits full foreign ownership and the business requires direct operational control.
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Breaking Down the US-China Trade Tariffs: What's in Effect Now?
Economy & Trade Mar 27The current landscape of US-China tariff rates is complex, with multiple overlapping trade measures in effect. This article explains which tariffs apply in 2025 and how they intersect.
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US-China Relations in the Trump 2.0 Era: A Timeline
Economy & Trade Mar 27On March 23, 2026, the US Federal Communications Commission updated its Covered List to include foreign-made consumer routers, preventing new models from receiving FCC equipment authorization and thereby banning them from being imported or sold in the US.
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China's New GAC Overseas Food Manufacturer Registration Rules: What Exporters Need to Know Before June 1, 2026
Economy & Trade Mar 26China has released the detailed implementation rules for Decree No. 280, fundamentally reshaping the overseas food manufacturer registration system. Overseas food exporters face new compliance obligations affecting renewals, declaration filings, and registration pathways from June 1, 2026.
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China’s Economy Begins Year on Strong Footing – But Will Momentum Hold?
Economy & Trade Mar 24China's economy rebounded in January and February 2026, with soaring foreign trade and strong performance in high-tech manufacturing - but weak domestic demand and declining private investment point to an uneven recovery.
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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
Annual CIT Reconciliation in 2026: Key Areas to Focus
Mar 31China’s annual CIT reconciliation is one of the most important tax compliance obligations for businesses operating in the country. Filing accurately and early in 2026 can help companies reduce audit risk, avoid penalties, and optimize the use of available tax incentives.
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Hong Kong’s Evolving Double Tax Agreement (DTA) Network 2026
Tax & Accounting Mar 23Hong Kong’s double tax agreement network has reached a new milestone, with fresh treaties and active negotiations shaping the 2026 outlook. Understanding how Hong Kong’s DTAs work is essential for investors and multinationals planning cross-border operations.
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How Can Expats Complete Annual IIT Reconciliation in China?
Tax & Accounting Mar 23Foreign individuals in China must complete annual IIT reconciliation if they meet residency thresholds. This article explains the main reconciliation methods and practical considerations for expatriates.
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China Monthly Tax Brief: February 2026
Tax & Accounting Mar 11China monthly tax brief February 2026 highlights a pivotal month shaped by the rollout of the new VAT Law and a surge of aligning tax policies. New incentives, compliance signals, and special zone updates together redefine China’s evolving tax environment.
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China’s MIIT Introduces New Technology Contract Registration Requirements for 2026
Tax & Accounting Feb 25China has released updated rules governing the recognition and registration of technology contracts. The new requirements, effective March 1, 2026, are a crucial step for companies to access tech-related tax incentives.
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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
Entering Hong Kong: Operational Roadmap for Chinese Mainland Enterprises
Mar 27Hong Kong continues to play a critical role for Chinese Mainland enterprises pursuing internationalization and cross‑border growth. This article provides a structured overview of the operational steps, regulatory considerations, and strategic advantages of establishing a presence in Hong Kong.
-
China's New GAC Overseas Food Manufacturer Registration Rules: What Exporters Need to Know Before June 1, 2026
Legal & Regulatory Mar 26China has released the detailed implementation rules for Decree No. 280, fundamentally reshaping the overseas food manufacturer registration system. Overseas food exporters face new compliance obligations affecting renewals, declaration filings, and registration pathways from June 1, 2026.
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How Foreign Investors Can Set Up a Company in China Entirely Online
Legal & Regulatory Mar 25Shanghai has launched China’s first fully online foreign‑invested enterprise registration using cross‑border digital identity authentication, marking a major step in reducing administrative barriers for overseas investors.
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China’s Revised Foreign Trade Law Is Now in Effect: What Businesses Need to Know
Legal & Regulatory Mar 18China’s Revised Foreign Trade Law introduces a more structured and security focused approach to trade governance. While signaling continued openness, the law raises compliance expectations across IP, data, and supply chains for foreign businesses.
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China to Grant Market and Data Exclusivity for Innovative Drugs for the First Time
Legal & Regulatory Mar 17New revisions to pharmaceutical regulations introduce market and data exclusivity protections for certain drugs in an effort to incentivize R&D of innovative and under-researched treatments.
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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
China’s Brain-Computer Interface Industry – Tapping into the Future of Human-Machine Integration
Mar 19China is investing heavily in brain-computer interface technology, opening up vast new frontiers in healthcare, rehabilitation, and entertainment.
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EU CBAM 2026: What It Means for China‑Based Manufacturing
Industries Mar 12As the European Union's Carbon Border Adjustment Mechanism enters its definitive phase, China-based heavy industry faces a permanently altered cost landscape, one where carbon intensity is now a priced factor of competitiveness, not an externality.
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China Issues New Production Licensing Rules for Infant Formula Liquid Milk
Industries Mar 02China has released new detailed rules governing production licensing for infant formula liquid milk, tightening regulatory oversight in the special foods sector.
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China's Quantum Technology: The 15th Five-Year Plan's Push from Lab to Market
Industries Feb 26China’s 15th FYP identifies quantum technology as the leading future industry expected to drive new economic growth. With market size expanding and policy support widening, foreign investors face both growing opportunities despite tightening localization pressures.
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China’s Green Consumption Market: Policy Momentum, Consumer Shifts, and Commercial Opportunities
Industries Feb 17China’s green consumption market is rapidly becoming a structural growth pillar, driven by coordinated national policy (notably the 2026 Action Plan) that integrates incentives, standards, and financing to steer household and service-sector demand toward low-carbon, resource-efficient goods and lifestyles.
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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
China Annual IIT Reconciliation in 2026 Is Open: Are You Ready?
Mar 19Annual IIT reconciliation is the mandatory year‑end individual income tax settlement for resident taxpayers. This guide outlines eligibility, deductions, filing channels, and common compliance pitfalls.
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China’s Labor Market in 2026: Wage Realignment, Mobility Shifts, and the New Talent Map
HR & Payroll Mar 16China’s labor market is entering a phase of adjustment marked by targeted wage pressure, cautious talent mobility, and a rebalancing of city-tier advantages. For employers in 2026, success depends less on scale and more on precision in role design, location planning, and talent investment.
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Guangzhou and Foshan Simplify Foreign Hiring with New Mobility Rules
HR & Payroll Mar 04Guangzhou and Foshan have jointly introduced measures to simplify work permit procedures and improve mobility for foreign professionals. The policy aims to reduce administrative burdens and support deeper integration under the Guangfo “same‑city” initiative.
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Labor Trends and Risk Management in China 2026 - New Publication Out
HR & Payroll Mar 03China’s labor landscape in 2026 reflects a move toward selective hiring, stronger documentation requirements, and increasingly deliberate workforce planning. This edition provides actionable insights for navigating compliance risks and building resilient employment structures.
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China's Visa-Free Policies: Latest Updates
HR & Payroll Feb 15This article looks at all of the China visa-free policies that are currently in place.
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Labor Trends and Risk Management in China 2026
Published: February 2026In a year where China’s labor landscape is defined by slower expansion, tighter compliance expecta... -
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...
Technology
EU-China Relations After the 2024 European Elections: A Timeline
Feb 27Timeline tracking key developments affecting EU-China relations, including trade and business engagement, under the new European Parliament.
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China’s MIIT Introduces New Technology Contract Registration Requirements for 2026
Technology Feb 25China has released updated rules governing the recognition and registration of technology contracts. The new requirements, effective March 1, 2026, are a crucial step for companies to access tech-related tax incentives.
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China’s New Vehicle Data Export Guidelines: How Automakers Should Prepare
Technology Feb 10China has released the 2026 Guidelines for the Security of Cross Border Transfer of Vehicle Data, offering industry-specific clarity on data export compliance requirements.
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China PIPL: Key Compliance Signals from CAC’s January 2026 Q&A
Technology Jan 23China’s data protection regime is entering a more operational phase, with regulators placing greater emphasis on definitions, documentation, and accountability. The CAC’s January 2026 Q&A highlights how FIEs should translate legal requirements into practical compliance measures.
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Compliance Audit for the Protection of the Personal Information of Minors Due January 31
Technology Jan 13The CAC now requires companies processing the personal information of minors in China to submit audit materials by January 31, 2026. Businesses must act quickly to comply with filing obligations.
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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 ...
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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.
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Asia Briefing publishes articles, magazines, and guides on doing business in Asia. Dezan Shira & Associates has produced the publication since 1999.
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