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China × Tax & International Structuring
Tax and structuring for businesses, investments and deals that cross borders. In China, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
On request
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Shanghai · Wednesday 11 November
00:14
Local time
What the rules say in China
From the China market guide: the points that matter most for tax & international structuring, each with the source it was checked against.
Essentials guide · Source-checked research100% of statements checked against a source25 checked against an official source25 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
The standard corporate income tax rate is 25 percent.
Resident enterprises; reduced rates apply to qualifying small low-profit enterprises, high and new technology enterprises and encouraged enterprises in the western regions.PwC Worldwide Tax Summaries · checked 2026-10-19Qualifying small low-profit enterprises pay an effective corporate income tax rate of 5 percent on annual taxable income up to CNY 3 million, from 1 January 2023 to 31 December 2027.
Enterprises meeting the small low-profit criteria.PwC Worldwide Tax Summaries · checked 2026-10-19Non-resident enterprises without an establishment in China are subject to 10 percent withholding tax on gross dividends, interest and royalties, unless a tax treaty reduces the rate.
Domestic law rate; treaty relief requires eligibility.PwC Worldwide Tax Summaries · checked 2026-10-19VAT is charged at 13 percent on sales and imports of goods, 9 percent on items such as transport, construction and immovable property services, and 6 percent on most other services, with 0 percent for qualifying exports.
General VAT payers; small-scale payers use a lower collection rate (3 percent, reduced to 1 percent until 31 December 2027).PwC Worldwide Tax Summaries · checked 2026-10-19The Value-Added Tax Law was adopted on 25 December 2024 and took effect on 1 January 2026, together with a State Council implementing regulation issued on 30 December 2025.
Replaces the former VAT provisional regulations.Shanghai Municipal People's Government (english.shanghai.gov.cn) · checked 2026-10-19The tax year is the calendar year and the annual corporate income tax return must be settled within five months after the year end, with provisional payments due within 15 days after each month or quarter.
Corporate income tax.PwC Worldwide Tax Summaries · checked 2026-10-19Read the full guide: Tax, accounting and reporting
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WONE Global Partners in China
No named lead for Tax & International Structuring yet — these WONE Global professionals already work in China and can bring the right local colleague in.
Shanghai · ChinaWONE Global Partner · China
Roberto Gilardino is Regional Partner at Horizons, supervising the advisory’s activities in North Asia as well as additional countries (including Mongolia, Malaysia, Indonesia, Pakistan, UAE, Cyprus and Malta).
Also in China
Appointed services show their named professional. Open positions link directly to the Expression of Interest form.
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The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in China.
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