Legislation roundup: External payments, stamp tax and medical data

July 05, 2021 | BY

Susan Mok

Tax filing is not needed for domestic reinvestment of a foreign investor. E-commerce orders are exempted from stamp tax. Personal health information is required to be stored in China.

Tax

State Taxation Administration and State Administration of Foreign Exchange, Supplementary Announcement on Issues Relevant to Tax Filings for Foreign Payments Made in Connection with Trade in Services and Other Projects

国家税务总局、国家外汇管理局关于服务贸易等项目对外支付税务备案有关问题的补充公告

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