This article provides a systematic legal analysis of the institutional background, taxation logic, core rules, anti-avoidance framework, legal controversies, and practical responses arising from the new rules.
For foreign buyers, common fraud and breach of contract practices when conducting international trade with Chinese suppliers can be summarized into the following categories. Understanding these patterns is the first step in building effective risk defenses.
A. Introduction On October 28, 2025, the 18th meeting of the Standing Committee of the 14th National People’s Congress adopted
The time required for trials in Chinese courts is influenced by various factors, making it difficult to give a precise
Invoices Cannot Replace Contracts In most of the small-value international trade disputes we handle, only an invoice exists, without a
