Pharmaceutical Industry Tax Compliance Report (2026)

Tax risks in the pharmaceutical industry are closely intertwined with commercial bribery, presenting the typical industrial characteristic of the interweaving and coexistence of fraudulent invoicing violations and commercial bribery, and boasting distinct industry-specific features. In 2025, regulatory authorities further advanced the anti-corruption work in the pharmaceutical industry in depth, with multiple departments including the Central Commission for Discipline Inspection, the National Health Commission and the State Administration for Market Regulation collaborating to take targeted actions. They explicitly listed commercial bribery as a key crackdown area and adopted a regulatory model of "investigating both bribery and acceptance of bribes and imposing two-way accountability" to continuously investigate and punish illegal and irregular acts in the pharmaceutical industry with a stringent stance. Stock exchanges and the China Securities Regulatory Commission focused on the authenticity and rationality of promotion services provided by listed pharmaceutical enterprises, and built an all-round regulatory defense line through regulatory inquiries and inspections.

Jan. 19, 2026, 1:43 p.m.

3176Views

Tax Compliance Report of Coal Industry (2026)

During the "the 14th Five-Year Plan (2021-2025)" period, China's energy structure has been continuously optimized, and coal's basic guarantee and system adjustment role in the energy supply system has continued to play. At the tax level, there are tax compliance problems that can't be ignored in many aspects such as coal mining, transportation, sales and coal use. In recent years, with the digital and accurate efficiency of tax collection and management greatly improved, industrial enterprises are faced with different levels of tax-related administrative and criminal risks. It is an inevitable requirement for industrial enterprises to have a comprehensive insight into the trends of tax collection and management and identify the compliance points of multiple taxes.

Jan. 16, 2026, 2:48 p.m.

3341Views

Compliance Report on Real Estate Land Value Increment Tax and Enterprise Income Tax (2026)

In 2025, China's real estate industry maintained an in-depth adjustment trend, with the market showing distinct structural differentiation characteristics amid contraction. Nationwide real estate development investment and new commercial housing sales volume both saw significant corrections compared to the peak in 2021, and the development climate index remained in a low range. Regional market differentiation intensified: core cities maintained certain market vitality relying on resource endowments, while some cities faced sustained de-stocking pressure. Against this backdrop, the central and local governments have formed a policy synergy. On one hand, targeted tax reduction measures have been implemented to alleviate enterprises' capital pressure, such as reducing the pre-collection rate of Land Value Increment Tax (LVIT), optimizing deed tax incentives, and clarifying tax exemption conditions for ordinary residential properties. On the other hand, focusing on standardized tax administration, the State Taxation Administration issued the "Announcement on Several Administrative and Collection Guidelines for Land Value Increment Tax," unifying key rules including the connection between pre-collection and liquidation, and standards for deductible items. However, the formal legislation on LVIT has not yet been finalized. The regulatory system centered on the Interim Regulations and Implementing Rules can no longer fully adapt to the complex industry practices, and the problem of significant differences in regional implementation standards has not been fundamentally resolved. Coupled with the strengthened cross-departmental data sharing and full-process risk monitoring under the digital transformation of tax administration, the risk of tax-related disputes for real estate enterprises continues to be prominent.

Jan. 12, 2026, 11:19 a.m.

4005Views

Compliance Report on Export Tax Rebates in the Foreign Trade Industry (2026)

Export tax rebate is an internationally prevalent taxation system. It refers to the refund or exemption of Value-Added Tax (VAT) and Consumption Tax already paid on goods during domestic production and circulation processes upon their customs declaration for export. This allows exported goods to enter the international market at tax-exclusive prices, thereby enhancing their competitiveness. The system also helps avoid international double taxation and promotes the development of foreign trade. In recent years, the state has continuously optimized export tax rebate services, with the application process being significantly streamlined and efficiency markedly improved. Concurrently, measures such as paperless customs clearance, foreign exchange management reforms, and facilitation of cross-border RMB settlement have been synergistically advanced, creating a more efficient and convenient business environment for export enterprises and effectively driving the growth of foreign trade.

Jan. 9, 2026, 10:36 a.m.

1258Views

2026 Tax Compliance Report of Renewable Resources Industry

Developing resource recycling industry is an inherent requirement of high-quality economic and social development, which is conducive to improving the level of resource recycling, alleviating the pressure on resources and environment, enhancing the national resource security guarantee capacity and cultivating new kinetic energy for economic growth. At present, China has set up a complete and progressive medium-and long-term policy system for resource recycling, which provides clear planning guidance for industrial development. At the tax level, in recent years, the policies in the field of recycling and comprehensive utilization of renewable resources have been constantly changing, which has brought new development opportunities for industrial enterprises and also put forward higher tax compliance requirements. At the same time, with the great improvement of the efficiency of digitalization and accuracy of tax collection and management, it has become the key premise and inevitable requirement to have a comprehensive insight into the industry tax policy trends and systematically examine their own potential tax risks.

Jan. 5, 2026, 1:26 p.m.

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High-Net-Worth Individuals Tax Compliance Report (2026)Preface

High-net-worth individuals generally refer to individuals whose wealth or income reaches a certain threshold. Monitoring and managing high-net-worth individuals has always been a key focus in personal income tax administration. The main subjects of regulation include the transfer of real estate and equity, receipt of dividends, operation of large-scale sole proprietorships and partnerships, and receipt of overseas income. However, in practice, tax administration effectiveness has been somewhat insufficient, with relatively few disclosed cases, and most case sources coming from whistleblowers or civil disputes. The primary reason is that personal income tax-related information often involves trade secrets and personal privacy, making it difficult and challenging for tax authorities to obtain; information asymmetry provides fertile ground for high-net-worth individuals to evade or avoid taxes. Studies show that the tax burden borne by high-net-worth individuals is extremely mismatched with their wealth scale, with actual tax rates being significantly lower than expected.

Dec. 29, 2025, 11:34 a.m.

3947Views

2026 Internet Platform Industry Tax Compliance Report

Since the 2022 Central Economic Work Conference explicitly called for "vigorously developing the digital economy, enhancing the level of routine regulation, and supporting platform enterprises in playing a greater role in leading development, creating jobs, and international competition," the in-depth development of internet technology has further cemented the platform economy's role as a significant force driving social employment, optimizing resource allocation, and stimulating market vitality. Among its various forms, flexible employment and online freight transportation, as two typical domains of the platform economy, are playing an increasingly prominent role in meeting corporate flexible demands and promoting logistics efficiency.

Dec. 26, 2025, 11:50 a.m.

3232Views

Tax Compliance Report for the Petrochemical Industry (2026)

As an important pillar industry of the national economy, the tax compliance of the petrochemical industry has attracted considerable attention amid an increasingly stringent regulatory environment. Currently, China's tax collection and administration reform is advancing in depth. At the central level, great focus is placed on the supervision of consumption tax on refined oil products. Multiple departments have jointly issued supporting policies to establish a full-chain supervision system, and digital means are used to deepen the application of "governing tax collection by data." The crackdown on tax-related violations and crimes is being continuously intensified, putting petrochemical enterprises at risk of a new round of systemic tax-related risk escalation.

Dec. 22, 2025, 11:46 a.m.

3934Views

Study on Tax Dispute Resolution in Corporate Bankruptcy (2025)

With the continuous adjustment of China's economic structure and the increasingly fierce competition in the market, the business risks and financial pressure faced by enterprises are increasing day by day, and the number of bankruptcy cases is on the rise. The issue of tax disputes in bankruptcy proceedings has become more and more prominent, and has become one of the key factors restricting the smooth progress of bankruptcy proceedings.

May 9, 2025, 10:28 a.m.

2601Views

Tax Compliance Report for High Net Worth Individuals (2025)

Accompanied by the rapid development of China's economy, the growth of per capita disposable income of China's residents has entered the fast lane, and at the same time, China's Gini coefficient has risen instead of falling. It is generally believed that when the Gini coefficient reaches above 0.5, it indicates a wide income gap. According to the National Bureau of Statistics data, in 2022, China's Gini coefficient has reached as high as 0.467, which reflects the large gap between the rich and the poor of China's residents. From a tax perspective, the current personal income tax system fails to give full play to the regulatory role of income redistribution, and there is insufficient regulation of personal income tax for high net worth individuals. The 20th CPC Central Committee pointed out that it is necessary to “improve the personal income tax system, standardize the order of income distribution, regulate the mechanism of wealth accumulation, protect legitimate income, regulate excessive income

Jan. 17, 2025, 1:52 p.m.

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