This article provides a comprehensive overview of the compliance requirements for quantitative funds under the latest Chinese regulatory framework, covering fundraising disclosures, algorithmic trading rules, internal control standards, and special supervision of high-frequency trading.

There has been ongoing debate as to whether intent is a necessary element of tax evasion as an administrative violation, and, if so, whether the tax authority must gather evidence to establish the taxpayer’s subjective intent when determining tax evasion.This article will analyze the issue based on the facts of the case and relevant laws and regulations, and will present the author’s view.

The Value-Added Tax Law of the People’s Republic of China introduces several changes regarding taxable elements. For third-party institutions providing tax-related services to taxpayers, three aspects of the VAT Law warrant particular attention.

This article reflects the legal and tax implications surrounding the transfer of property ownership in China, particularly in cases where ownership is confirmed through litigation due to historical non-registration. Chinese tax authorities determine the "holding period" of a property—which affects eligibility for tax exemptions—based on the earlier date between the issuance of the property ownership certificate and the deed tax payment certificate. In situations where these documents are unavailable due to disputes, the effective date of a court judgment confirming ownership is used as the starting point for calculating the holding period.

This regulatory update covers the Supreme People’s Court’s guidelines on calculating interest for overdue payments in foreign and regional currencies, as well as new administrative measures for the final settlement and payment of consolidated individual income tax.

For foreign-law entity LPs in a Qualified Foreign Limited Partner (QFLP), should their income be taxed at 10% or 25%? If the foreign entity is a Hong Kong resident, can it enjoy the CEPA tax preferential treatment, and would the tax rate be reduced to 5% after the preferential treatment?