In this issue of the China Tax Update, we will discuss the following tax developments in China:

  1. China allows electronic tax filing for outbound payments
  2. Control of the coronavirus outbreak: what tax incentives can help?
  3. China clarifies IIT treatments on individuals' foreign-sourced income
  4. A guideline on 2019 IIT annual filing
  5. China clarifies IIT policy on individuals' public welfare donations
  6. SPC case: the tax authority can independently redefine civil legal relationships

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