💰 Tax
Law on Tax Collection Administration of the PRC (2021 Amendment) · Yalla China
قانون إدارة تحصيل الضرائب (تعديل 2021) / Law on Tax Collection Administration (2021 Amendment)
Enacted: 2021-04-29 ✅ Effective: 2021-04-29
📝 Overview
Regulates tax collection procedures, taxpayer rights, and tax administration powers in China.
This is general information only, not legal advice. For your specific case, consult a licensed lawyer.
📜 The law text / key provisions
The Law on Tax Collection Administration (2021 Amendment) provides: (1) Tax registration: every company or individual with taxable income must register with tax authority; (2) Tax returns: filed per specific schedules (monthly, quarterly, annually); (3) Taxpayer rights: right to inquiry, challenge decisions, tax confidentiality; (4) Inspection operations: tax authority may inspect financial records up to 5 previous years; (5) Foreigners: foreigners residing in China more than 183 days subject to worldwide income tax.
💬 Practical reading
💬 This is a general reading/opinion for orientation — not the official legal text nor legal advice.
If you live in China more than 183 days per year, you are a tax resident and must declare your worldwide income. Consult a tax advisor to avoid double taxation.
📎 Official source
National People's Congress of China
🕒 Updated: 16 March 2026