Skip to main content

China Law Key Words · Tax and Fiscal Compliance

Corporate Income Tax (CIT)

Keyword hub for China corporate income tax (CIT) affecting foreign-invested enterprises—rates, incentives, permanent establishment, and compliance cadence.

  • Type Keyword child
  • Parent Tax and Fiscal Compliance
  • L3 linked
  • Counsel directory

What “Corporate Income Tax (CIT)” usually means

Orientation within Tax and Fiscal Compliance

Rate

Headline & reduced rates

Standard rates and preferential categories (small entities, high-tech, encouraged).

PE

Permanent establishment

HQ staff, services, and dependent agents creating China tax presence.

File

Provisional & annual

Calendar discipline and audit readiness.

TP

Related parties

Service fees and goods flows need substance—see transfer pricing child hub.

Start with these guides

Flagship and deep pages for this keyword

National L3

China Tax Law Guide

National tax map for entities and individuals.

Open guide →Parent

Tax and Fiscal Compliance

Parent keyword centre for this cluster.

Open parent →Rates

CIT rates guide

Rate orientation page.

Read →Sibling

Transfer pricing

Intercompany pricing hub.

Open →Directory

Find lawyers

Verified counsel for this practice cluster.

Browse →

Quick checklist

Before you escalate to counsel

  • Confirm entity tax status Resident enterprise defaults.
  • Map PE risk of HQ Traveling staff and service models.
  • Track incentives eligibility Documentation burden.
  • Calendar provisional CIT Avoid late filings.
  • Align TP pack Before large HQ recharges.

Parent: Tax and Fiscal Compliance · National guide: China Tax Law Guide.

Frequently asked questions

Orientation only—not legal advice

What is the usual headline CIT rate?

Often discussed around 25% with reductions for qualifiers—confirm current eligibility on the rates guide.

Parent hub?

Need help with Corporate Income Tax (CIT)?

Open the national guide or match with verified lawyers.

Find lawyers →National guideParent keyword hub

Directory and legal information only—not legal advice. Rules change; verify with licensed counsel.

Guides & articles

Practical writing from counsel and the portal editorial team on this topic