Profit taxation system development in China
https://doi.org/10.26425/1816-4277-2025-10-192-199
Abstract
The subject of the study is to analyze innovations in Chinese legislation with the transition of tax structures to smart electronic administration and to determine its impact on small and medium-sized businesses. The purpose of the study is to analyze the causes of the measures implemented on October 1, 2025 to tax Chinese business profits in terms of exports and the possible consequences of the changes for Russian participants in foreign economic activity. It is especially true with the new quality of the constantly developing economic cooperation between the two countries in all sectors. The new export requirements in China demand the mandatory opening of official invoices between the exporter and the supplier and a 25% tax on the goods cost to the Chinese budget. It will lead to further centralization and order in the organization of foreign economic activity, eliminate unjustified dumping and unfair competition among participants in foreign economic activity, increase taxes and fees collection from this type of activity, the security level, and control over supplies, and lead to transformation in transit supply chains.
About the Authors
M. A. Diakonova
State University of Management
Russian Federation
Russian Federation
Maria A. Diakonova - Cand. Sci. (Polit.), Assoc. Prof. at the Management of Industrial Organizations Department
Moscow
I. R. Legostaev
State University of Management
Russian Federation
Russian Federation
Iakov R. Legostaev - Graduate Student
Moscow
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Review
For citations:
Diakonova M.A., Legostaev I.R. Profit taxation system development in China. Vestnik Universiteta. 2025;1(10):192-199. (In Russ.) https://doi.org/10.26425/1816-4277-2025-10-192-199
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