This online database provides detailed information on taxation of foreign and domestic Chinese enterprises and individuals (including Hong Kong and Macau).

• Detailed information on Chinese taxation and investment laws and tax treaties governing trade and investment in this region.
• The Chinese taxation and investment laws contain extensive references to statutory provisions and appropriate administrative circulars.
• Compare Key Features: generate a comparison of the country key features. This handy feature allows users to display a comparison of the source country with all countries covered in the database. View screenshot
• Export this report to Excel to enable further processing, either for client requests or simply for internal records.
• Direct links to withholding tax rates tables, within IBFD's Tax Treaties Database for fast access to relevant information.
• Texts of all available tax treaties are included.
• Includes specific chapters on Hong Kong and Macau.
• Frequent updates.
• E-mail notification as soon as new changes are available.

• Investment: forms of doing business in China, company law, the laws on equity joint ventures, contractual joint ventures and wholly owned foreign companies, direct and passive foreign investment, investment incentives, special areas, exchange controls and intellectual property rights
• Direct taxation of corporate and individual taxpayers: taxes on business income, rental income, employment income and capital gains; taxes on dividends, interest and royalties; withholding rates and rate structure compliance; and assessment and collection taxation of special businesses
• Transactional taxes: stamp tax, deeds tax, etc.
• Property tax and other specific taxes
• Indirect taxation: VAT, business tax, consumption tax and others
• Information on incentives, including tax holidays and reduced rates available in the specially designated zones
• All relevant tax treaties
• International taxation in China

Following the transfer of Hong Kong's sovereignty on 30 June 1997 as well as the transfer of Macau's sovereignty on 20 December 1999, separate sections on these two territories have been included in this service.

China (People's Rep.), Hong Kong, Macau