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China Law Key Words · Practice parent

Tax and Fiscal Compliance

Keyword centre for China tax and fiscal compliance—CIT, VAT, IIT, residence, filings, and exit clearances for foreign businesses and individuals.

  • Hub Keyword parent
  • L3 guide linked
  • Audience FIEs & counsel
  • Counsel directory

What this keyword hub covers

SEO landing for high-intent searches — then the national L3 guide

CIT

Corporate income tax

Rates, incentives, PE risk, and annual compliance themes.

VAT

Value-added tax

Taxpayer status, fapiao discipline, and cash-flow planning.

IIT

Individuals & expats

Residence, 183-day / six-year concepts, withholding, departure.

Exit

Remittance & clearance

Tax certificates for dividends and wind-down sequences.

Start with these guides

Flagship explainers and practical orientation

Planning checklist

Before you instruct counsel

  • Set tax calendar VAT, IIT, provisional CIT, annual filings.
  • Confirm VAT status General vs small-scale and fapiao needs.
  • Track expat days Residence and treaty positions.
  • Document related parties Transfer-pricing readiness.
  • Plan remittances early Tax certificates before cash urgency.

National flagship: China Tax Law Guide. Full index: Legal guides.

Frequently asked questions

Orientation only—not legal advice

Where is the full tax guide?
Is social insurance tax?

Separate regime, but payroll must coordinate with IIT.

Need counsel on Tax and Fiscal Compliance?

Start with the national guide, then connect with verified lawyers.

Directory and legal information only—not legal advice. No attorney–client relationship is formed by using this site. Rules and thresholds change; verify current requirements for your facts and jurisdiction.

Guides & articles

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