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Managing tax obligations in Mainland China requires accuracy, discipline, and forward planning. Filing and payment deadlines are frequent, enforcement is active, and late or inaccurate submissions can trigger penalties, interest, or unwanted attention from the tax authorities. This guide sets out the core China tax filing and payment deadlines for 2026, explains how the system operates in practice, and highlights common risk points for foreign invested and domestic companies

Hong Kong is seeing a clear increase in interest from overseas businesses looking to establish a presence in Asia. What has changed in 2026 is not the destination, but the approach. Rather than committing immediately to full incorporation, many businesses are entering Hong Kong in stages. They hire early, test demand, and build local capability before locking in long-term structure. This approach can be effective, but only if early operational decisions are handled properly.

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

Für Unternehmen mit Sitz in Hongkong ist Compliance keine einmal jährlich zu erfüllende Formalität. Sie stellt einen fortlaufenden Rahmen dar, der Bankbeziehungen, steuerliche Sicherheit, den Schutz der Geschäftsleitung sowie die langfristige wirtschaftliche Glaubwürdigkeit trägt. Vor dem Hintergrund steigender regulatorischer Anforderungen bietet das Jahr 2026 einen geeigneten Zeitpunkt für Direktoren und Gesellschafter, zu prüfen, ob ihre Hongkonger Gesellschaften weiterhin

Découvrir que votre marque a déjà été enregistrée en Chine peut être déstabilisant, en particulier lorsqu’elle constitue un élément central de votre identité commerciale. Cette situation est fréquente pour les entreprises étrangères qui abordent le marché chinois plus tard que prévu ou sans avoir mis en place une stratégie de propriété intellectuelle dès le départ. La Chine applique un principe de « premier déposant ». Les droits sont en règle générale accordés à la partie qu

For foreign invested enterprises, tax, audit and accounting obligations in Shenzhen are structured, ongoing and closely monitored. Even where commercial activity is limited in the early stages, compliance expectations apply from the moment a business licence is issued. Understanding how the local system operates in practice helps overseas companies avoid common errors and maintain operational stability. This article sets out the core tax framework, audit requirements and acco

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

For international groups operating across Hong Kong and Mainland China, getting the structure and reporting right is fundamental. While the two jurisdictions are closely connected commercially, they remain distinct from a legal, tax and regulatory perspective. Misunderstanding that distinction is where many compliance and operational issues arise. This article sets out how cross border operations are commonly structured, how activities should be reported, and what companies s

Discovering that your trademark has already been registered in China is unsettling, particularly when the mark is central to your commercial identity. This situation is common for overseas businesses entering the Chinese market later than expected or without early intellectual property planning. China operates on a first to file system. Rights are generally awarded to the party that files first, rather than the party that used the mark first elsewhere. That framework creates

For foreign companies operating in China, tax compliance is not limited to filing returns and paying liabilities on time. Chinese tax authorities increasingly assess businesses on their overall “tax health”, a broad view that looks at accuracy, consistency, internal controls, and behaviour over time. This guide explains what tax health means in the Chinese context, how it is assessed, and how foreign companies can build a stable, defensible position that supports growth, audi

Shenzhen remains one of China’s most established locations for foreign investment, particularly for technology, manufacturing, innovation and cross border trading businesses. Incorporation is relatively efficient by China standards, but it is still a regulated, document driven process that requires careful upfront planning. Decisions made at incorporation stage have lasting implications for tax exposure, staffing, profit repatriation and regulatory flexibility. This article o

Choosing where to establish a Foreign Invested Enterprise in China is a strategic decision with long term consequences. While cost savings often dominate early discussions, the city of registration directly affects tax treatment, regulatory exposure, labour risk, operational efficiency, and the ability to scale or exit cleanly. China should not be viewed as a single, uniform market. National laws are implemented locally, and the same business model can face very different out

From 18 December 2025, China’s trade and customs framework will enter a new phase with the full implementation of the import tax exemption regime at the Hainan Free Trade Port. Under this framework, goods imported directly from overseas into Hainan — crossing the so-called “first line” — will, in most cases, be exempt from import tariffs, import-stage VAT, and consumption tax. This is not a pilot or a limited incentive. It represents a structural shift in how China facilitate

China’s compliance environment is shifting at a pace that requires foreign-invested enterprises to rethink how they manage regulatory risk. The theme for 2026 is clear: compliance is no longer a checklist of obligations. It is a strategic capability — one that can either support sustainable growth or expose an organisation to operational delays, penalties or reputational damage. For companies already operating in China, the next year brings sharper enforcement, more data-driv

Operating a business in China comes with tremendous opportunities—but it also comes with strict legal obligations. One of the most important responsibilities for any company is completing the  annual compliance procedure , which is mandatory for all registered entities. Missing deadlines or submitting incorrect filings can lead to fines, restrictions, or even suspension of your business license. What Is China’s Annual Compliance Procedure? China’s annual compliance process ty

Hong Kong continues to refine its position as one of the world’s most business-friendly jurisdictions. For companies expanding into Asia or strengthening their regional footprint, the city’s recent tax policy shifts underscore a clear objective: maintain competitiveness while aligning with emerging global standards. For foreign investors, understanding how these changes work in practice is essential for strategic planning in 2026 and beyond. A Evolving Tax Environment Designe