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.

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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