Greater China Area
Corporate Tax Guide
Greater China Area Tax Brief
Greater China Area Corporate Income Tax (CIT)
General CIT Rate:
CIT Return Due Date:
CIT Payment Due Date:
CIT Estimated Payment Due Date:
Greater China Area Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Greater China Area Value-Added Tax (VAT)
General VAT Rate:
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Greater China Area Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Greater China Area Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
