Tax treaties

Multilateral tax treaties signed by China...

Announcement of the Ministry of Finance and the State Administration of Taxation on the Continuation of the Individual Income Tax Policy on Allowances and Subsidies for Expatriates

Announcement of the Ministry of Finance and the State Administration of Taxation on the Continuation of the Individual Income Tax Policy on Allowances and Subsidies for Expatriates...

Administrative Measures for Non-resident Taxpayers Claiming Tax Treaty Benefits

Administrative Measures for Non-resident Taxpayers Claiming Tax Treaty Benefits...

Implementation Regulations for Individual Income Tax Law of the People’s Republic of China

Implementation Regulations for Individual Income Tax Law of the People’s Republic of China...

Individual Income Tax Law of the People's Republic of China

Individual Income Tax Law of the People's Republic of China...

Guangdong streamlines exit-entry procedures for visitors

As Shenzhen prepares to host the 33rd APEC Economic Leaders' Meeting in November, entry and exit procedures for foreign visitors across Guangdong province are being streamlined to ensure faster cleara...

Tax on foreign individuals' dividends and bonuses from foreign-invested enterprises

As of Sept 1, 2026, foreign individuals receiving dividends and bonuses from foreign-invested enterprises in China are subject to individual income tax at a rate of 20 percent under the "income from i...

China's 240-hour visa-free transit policy

China's 240-hour visa-free transit policy...

China Adds Two Countries to 240-Hour Visa-Free Transit Policy

The National Immigration Administration announced on August 20 that, starting August 20, 2026, citizens of Kyrgyzstan and Vietnam will be eligible for China’s 240-hour visa-free transit policy and 30-...

3rd LD-Writethru: China adds Kyrgyzstan, Vietnam to 240-hour visa-free transit program

BEIJING, Aug. 20 (Xinhua) -- China has added Kyrgyzstan and Vietnam to its 240-hour visa-free transit program, bringing the total number of countries eligible for this policy to 57, immigration author...