In this issue of the China Tax Update, we will discuss the following tax developments in China:
- China allows electronic tax filing for outbound payments
- Control of the coronavirus outbreak: what tax incentives can help?
- China clarifies IIT treatments on individuals' foreign-sourced income
- A guideline on 2019 IIT annual filing
- China clarifies IIT policy on individuals' public welfare donations
- SPC case: the tax authority can independently redefine civil legal relationships
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