Institute for China Studies

China Insights

Recent development in China's business environment

Foreign Investment

China Launches Pilot Program For Foreign Investment In Medical Industry

China’s Ministry of Commerce, National Health Commission and the State Food and Drug Administration, have issued Circular [Shang Zihan (2024) No. 568], …

China Approves 2024 Negative List For Foreign Investment Access

China’s State Council has approved the updated Negative List for Foreign Investment Access (2024 Edition). Restrictions on foreign investment in the manufacturing …

New Pilot Program on Foreign Ownership for Value-Added Telecommunications Services

In a move to further open up China's economy and align with international economic standards, the Ministry of Industry and Information Technology (MIIT) has …

Hainan Free Trade Port Updates 2024 Catalogue of Encouraged Industries

As part of China's strategic initiative to transform Hainan into a world-class free trade port, the government has released the 2024 Edition of the Catalogue ...

China Releases Action Plan to Attract and Utilize Foreign Investment

In an effort to bolster its economic modernization and strengthen ties with the global economy, China’s State Council has unveiled the "Action Plan for Solidly ...

Corporate Compliance

Measures for the Administration of Beneficial Owner Information

On April 29, 2024, the People's Bank of China (PBOC) introduced the "Measures for the Management of Beneficial Owner Information," a regulation that will take ...

China’s Draft Measures for Company Registration Management: A Comprehensive Guide for Businesses

On 26 July 2024, the State Administration of Market Regulation (SAMR), China’s market regulator, has issued a set of draft implementation measures to accompany the ...

China Implements New Registered Capital Rules under the Revised Company Law

On June 7, 2024, during an executive meeting of the State Council, the draft Provisions on the Registered Capital Registration Management System of the Company ...

Navigating the Transition: Key Insights into the Temporal Application of China’s Revised Company Law

On December 29, 2023, the Company Law of the People's Republic of China underwent its second significant amendment, marking an important shift in the …

Finance & Accounting

China Releases 2025 Tax Return Deadlines

The General Office of the State Administration of Taxation (SAT) recently released Notice [2024] No. 71, clarifying the specific deadlines for filing tax returns and ...

China Implements Nationwide Rollout of Fully Digitized Electronic Invoices

The State Administration of Taxation (SAT) has announced the nationwide implementation of fully digitized electronic invoices, effective 1 December 2024. This follows the success ...

China Implements the use of digital invoices in the Civil Aviation Sector

In a step toward modernizing financial processes and enhancing operational efficiency, the State Administration of Taxation, the Ministry of Finance, and the ...

China Launches Fully Digitized E-Invoices for Railway Passenger Transport

The State Administration of Taxation, the Ministry of Finance, and China State Railway Group Co., Ltd. Collectively have announced the nationwide promotion of fully …

China Implements Pilot Reform of Water Resources Tax

China’s new pilot reform for water resources taxation, effective December 1, 2024, represents a major step forward in sustainable resource management and …

China Implements Measures To Simplify Cross-Provincial Relocation Of Taxpayers

On July 29, 2024, China's State Administration of Taxation (SAT) issued a circular titled "Further Facilitating the Cross-regional Migration of Taxpayers and Serving the …

Preferential CIT Policy for Green and Intelligent Development

On July 12, 2024, the Ministry of Finance and the State Administration of Taxation issued Announcement No. 9, unveiling a new enterprise income tax policy ...

China Releases New Tax Guidelines to Boost Manufacturing: Empowering High-End, Intelligent, and Green Growth

To strengthen the manufacturing sector, the Ministry of Finance and the State Administration of Taxation recently released the "Guidelines for China's Main Tax …

China 2024 Tax Filing Deadlines

The State Administration of Taxation has issued an important notice regarding the tax declaration and payment deadlines for the year 2024. This update is aimed ...

Sustainability

China Refines Carbon Emissions Statistical Accounting System

On October 24, 2024, China’s National Development and Reform Committee, together with seven other departments released its work plan to refine and reinforce its …

The Impact of China’s 2024-2025 Energy Conservation and Carbon Reduction Action Plan on Industries

As the global climate agenda intensifies, energy conservation and carbon reduction have become pivotal elements of sustainable development strategies. The Chinese …

China’s Launches 2024-2025 Energy Conservation and Carbon Reduction Action Plan

As the global climate agenda intensifies, energy conservation and carbon reduction have become pivotal elements of sustainable development strategies. The Chinese …

China Developing Unified Corporate Sustainability Disclosure Standards by 2030

In a significant move towards enhancing corporate transparency and global competitiveness, China’s Ministry of Finance has initiated steps to standardize …

China Soliciting Opinions for Self-Regulatory Guidelines for Listed Companies on Sustainability

On February 8, 2024, the Shanghai Stock Exchange (SSE) released a significant announcement that has the potential to reshape how listed companies on the …

Economy & Trade

China’s Central Economic Work Conference: Strategic Priorities for 2024

On 11 and 12 December 2024 the Central Economic Work Conference (CEWC) was held in Beijing. Led by Xi Jinping, General Secretary of the Communist ...

Comprehensive Overview of China’s Export Control Regulations on Dual-Use Items

On 19 October 2024, China officially promulgated the “Regulations on Export Control of Dual-Use Items” under State Council Order No. 792, set to take effect ...

Hainan Free Trade Port Expands “Zero Tariff” Policy for Drugs and Medical Devices

In line with China's ongoing efforts to boost the development of the Hainan Free Trade Port, a new "zero tariff" policy has been introduced to ...

China Presents Three-Year Business Environment Plan for Beijing-Tianjin-Hebei Region

To support the coordinated development of Beijing-Tianjin-Hebei (BTH) and the national strategy to enhance the region’s business environment, a comprehensive …

Understanding China’s New Regulations on Fair Competition Review

On August 1, 2024, China will implement the new *Regulations on the Review of Fair Competition* as part of its ongoing efforts to standardize fair ...

China Announces Industrial Equipment Upgrading Implementation Plan

In a bid to accelerate the modernization of its industrial landscape, China has unveiled an ambitious plan to promote large-scale equipment renewal across key …

Human Resources

China Implements Nationwide Personal Pension System

After two years of successful pilot programs across 36 cities and regions, per 15 December 2024 China has started with the implementation of a personal ...

China Releases 2025 Public Holiday schedule

China’s State Council has released the 2025 public holiday schedule, introducing two additional holidays for citizens, extending the Spring Festival and Labor Day holidays.

China Gradually Increases Legal Retirement Age

On 13 September 2024, the Standing Committee of the 14th National People’s Congress adopted a decision to implement the gradual postponement of the statutory …