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Each year, companies operating in China are required to complete an annual filing of stamp tax on their business account books. While the obligation is well established, it is often overlooked because no physical stamps are involved and no payment may be due. Even so, the filing itself remains mandatory. Missing it can expose businesses to unnecessary compliance risk. This article sets out what the annual filing covers, who must submit it, and how to approach the process befo

Value Added Tax remains one of the most technical and closely scrutinised areas of China’s tax system. Day to day compliance issues often arise not from headline rules, but from practical questions around invoice timing, deemed sales, mixed transactions and cross border activities. Below we address a series of frequently asked questions that commonly arise for foreign invested enterprises and multinational groups operating in China. The answers reflect current regulatory inte

For foreign non-governmental organisations, operating in China brings both opportunity and responsibility. Annual compliance is not just a regulatory formality; it is the mechanism through which authorities assess whether an organisation can continue its activities, maintain funding channels, and preserve trust with local partners. This guide focuses on what foreign NGOs need to get right each year, why these requirements matter in practice, and how to approach them in a way

As companies enter 2026, the tax and audit environment in China continues to move in a clear direction: greater transparency, deeper data integration, and closer alignment between commercial activity and reported tax outcomes. For foreign-invested enterprises, this shift does not necessarily mean higher tax burdens, but it does mean higher expectations. Authorities are paying closer attention to consistency, documentation quality, and behavioural patterns over time. This arti

China remains a priority market for international businesses seeking scale, advanced manufacturing capability, and access to a large domestic customer base. Achieving sustainable success depends on three closely connected factors: protecting intellectual property, selecting the right investment structure, and understanding the incentives available for innovation and growth. Considered together, these elements shape both commercial opportunity and long term risk. Intellectual

For international companies entering or expanding in China, the structure chosen at the outset shapes tax exposure, compliance burden, speed to market, and long-term flexibility. The three most common entry routes are: Establishing operations in the Hainan Free Trade Port Using bonded zones or bonded logistics parks Entering the mainland market directly Each serves a different commercial purpose. This comparison is designed to help decision-makers understand where each model

For employers operating in China, performance appraisals are often seen as a practical way to manage pay increases, bonuses, and underperformance. In practice, however, linking performance outcomes to pay is one of the most legally sensitive areas of employment management. Handled well, it can support accountability and fairness. Handled poorly, it can expose an employer to disputes, back pay claims, or findings of unlawful wage reduction. This article explains how performanc

Setting up a company in China remains a viable route for international businesses seeking access to the domestic market, supply chains, or regional operations. At the same time, the registration process in 2026 places greater emphasis on accuracy, transparency, and alignment between what a company says it will do and what it actually does. This guide walks through the registration process step by step, highlights recent regulatory developments, and explains where foreign inve