China, People's Republic of

Corporate - Branch income

Last reviewed - 30 December 2019

Under the CIT law, a branch of a non-TRE in China is taxed at the branch level. If there is more than one branch, they can select its main office in China to conduct consolidated CIT filing, which requires the overall tax payable to be calculated and adjusted on a consolidated basis but with tax payment settled separately at the respective branches’ locations.