Accounting & Tax · 9 min read
China Golden Tax IV: Audit-Ready Accounting in 2026
Avoid automatic audit triggers in 2026. Move to AI-aligned, CAS-compliant bookkeeping that keeps contracts, e-fapiao, and fund flows consistent.
By Frankie Ng, Partner
Accounting & Tax
Practical guidance on China accounting standards, VAT, CIT, IIT, fapiao, transfer pricing, and annual statutory audit requirements.
Accounting & Tax · 3 min read
China Export Tax Refund Reform Compliance Changes for 2026
China's new VAT Law and Announcement No. 5 of 2026 replace the 2012 export refund framework. What the measures change for exporters and how to prepare.
By Frankie Ng, Partner
Accounting & Tax · 6 min read
China Accounting & Audit Reforms Compliance
China's 2025 accounting and audit reforms tighten transparency, governance and digital reporting standards. What foreign companies must do to stay compliant.
By Frankie Ng, Partner
Accounting & Tax · 6 min read
How to Calculate China Exemption-Refund (ER) Export Rebates (China VAT)
China VAT export rebates (exemption-refund method): how to calculate the refundable amount, eligible export categories, application procedures, and common reasons for rebate rejection or clawback.
By Frankie Ng, Partner
Accounting & Tax · 5 min read
China Tax Incentives for Small Businesses
China offers CIT and VAT relief for small and micro enterprises. This guide explains eligibility thresholds, current rates, and how to apply for preferential treatment.
By Frankie Ng, Partner
Accounting & Tax · 5 min read
Changes in the New Accounting System for Private Non-Profit Organizations
China's revised Accounting System for Private Non-profit Organizations takes effect on 1 January 2026, the first overhaul since 2004. What it changes.
By Frankie Ng, Partner
