CIT · VAT · withholding · DTAs · APAs
China's tax regime combines corporate income tax, VAT, and withholding tax with an active transfer-pricing enforcement environment.
A 25% corporate income tax (15% for qualifying high-tech enterprises), a VAT system, and withholding tax on cross-border payments (dividends, interest, royalties, service fees) sit alongside active transfer-pricing scrutiny of cross-border intercompany transactions.
We advise on the application of Double Taxation Agreements, transfer-pricing documentation and advance pricing arrangements (APAs), and the interface between your global tax structure and Chinese rules on related-party transactions — so your China operation does not quietly accumulate exposure to adjustment, interest, and penalties.
We work in English and Chinese, on your timeline. Initial consultations are confidential and without obligation.