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China CIT Filing 2026: Fix Salary Deduction Errors Before May 31

2026-05-11
China CIT salary deduction issues come under heightened scrutiny as the annual CIT reconciliation deadline of May 31 approaches. Misclassification of salaries, bonuses, and employee welfare expenses can have a cascading impact on multiple deduction caps under China’s CIT rules. This article explains where salary‑related risks commonly arise and how employers can correct them before filing.

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China Briefing

IR56B Common Errors: A Guide to Avoiding IRD Follow-Up in Hong Kong

05/08/2026

The IRD cross-checks employer data with three sources: Mandatory Provident Fund (MPF) trustee records, company director registries, and past-year filings, small mistakes often trigger automatic flags.

India Briefing

Maharashtra Investment Guide 2026: Opportunities in India’s Industrial Powerhouse

05/08/2026

Maharashtra remains India’s leading destination for foreign investment in 2026, supported by a diversified economy and a newly modernized regulatory framework designed to reduce compliance burdens for global businesses.

Vietnam Briefing

Vietnam’s Special Consumption Tax Regime in 2026: Key Compliance Highlights

05/11/2026

Anchored by the 2025 Special Consumption Law, amended by a new law passed on April 24, 2026, the regime prescribes the scope of taxable items and exemptions, and establishes a dual tax calculation method, with direct implications for manufacturers, importers, and service providers operating in Vietnam.

Middle East Briefing

UAE’s AED 6,000 Minimum Wage Rule for Emiratis: What Employers Must Do Before June 30, 2026

05/08/2026

The UAE’s AED 6,000 minimum wage for Emiratis rul took effect on January 1, 2026, with employers given until June 30 to amend existing contracts.

ASEAN Briefing

How Tax Exposure Expands as Foreign Branch Operations Grow in Malaysia

05/08/2026

Managing tax compliance for a foreign branch office in Malaysia involves substantially more than annual corporate tax filings.

China Briefing

What Are the Main Compliance Calendars Foreign Businesses Must Track in China?

05/07/2026

China compliance calendar requires foreign businesses to manage continuous monthly, quarterly, and annual obligations in an increasingly digital and data-driven regulatory environment.

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Our firm Dezan Shira & Associates provides legal, tax and operational advisory across Asia.

 

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It has been produced by Dezan Shira and Associates since 1999.

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