East Asia · Asia
China
China is a East Asia jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 25%.
Impuesto de Sociedades
25%
IRPF
45%
Ganancias de Capital
20%
IVA / GST
13%
Resumen
Datos Clave
Fiscalidad
Residencia y Visado
Empresa y Coste de Vida
Cumplimiento y Reputación
Residencia Fiscal Personal
Tax residency in China is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. Controlled Foreign Corporation (CFC) rules are in force. Residents who own or control foreign entities may face attribution of that entity's undistributed profits under local anti-avoidance provisions.
Progressive income tax 3–45%. CIT 25% (15% for high-tech enterprises; 20% for small/micro). VAT 13% goods, 6% services, 9% agriculture/utilities. Withholding 10% on dividends/royalties to non-residents. Strict capital controls. Internet censorship (Great Firewall). SEZs with tax incentives.
Constitución de Empresa e Impuestos de Sociedades
The standard corporate income tax rate is 25%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.
Acceso Bancario y Financiero
Banking access in China is attainable but may require more documentation and time than in simpler jurisdictions. Internet connectivity is generally good, with consistent broadband availability in business districts and main population centres.
Cumplimiento y Reputación Internacional
China is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.
Para quién es más adecuada esta Jurisdicción
Based on our scoring model, China ranks highest for Digital Nomad and Founder / Entrepreneur. It offers a reasonable proposition for digital nomad (score: 42/100). It offers a reasonable proposition for founder / entrepreneur (score: 41/100). It scores lower for digital nomad and founder / entrepreneur and high net worth individual and freelancer, who may find other jurisdictions more suitable for their specific requirements.
Aviso Legal
La información de esta página tiene únicamente fines informativos generales y no constituye asesoramiento legal, fiscal o financiero. Las leyes fiscales y las normas de residencia cambian con frecuencia y varían significativamente según las circunstancias individuales. Consulta siempre a un profesional cualificado con licencia en las jurisdicciones pertinentes antes de tomar ninguna decisión.
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Service Providers in China
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