Cross-border Taxation

This section covers frequently asked questions on cross-border taxation and Free Trade Zone tax policies for businesses in Shanghai. Non-resident enterprise tax registration, tax residency certificates, and tax treatments applicable to pilot temporary entry repairs are also included.

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FAQs about taxation related to cross-border businesses

This FAQ covers cross-border taxation rules for non-resident enterprises in China, including tax registration timelines, consolidated filing procedures, tax treaty benefits, withholding requirements, and documentation for outbound payments and departure tax refunds.

Tax policies for pilot temporary entry repairs in Shanghai FTZ

The Ministry of Finance, Ministry of Ecology and Environment, Ministry of Commerce, General Administration of Customs, and State Taxation Administration have jointly issued a notice clarifying tax policies for pilot temporary entry repairs in the China (Shanghai) Pilot Free Trade Zone, including the Lin-gang Special Area.