The China Tax Engine
Cassandra's China tax engine reasons over Chinese primary sources rather than a generic global model. Answers name the statute, the section, and the State Taxation Administration (STA) guidance relied on, so certified tax agents, CPAs, PRC-qualified lawyers can verify the reasoning before it reaches a client.
Where a regime is in transition — currently VAT Law codification replacing the provisional VAT regulations — Cassandra surfaces the transition and the competing treatments instead of silently choosing one. Cross-border questions combine this engine with the applicable double tax agreement, the OECD Model Tax Convention commentary, the OECD Transfer Pricing Guidelines, and BEPS Pillar One and Pillar Two materials.
Key Regulatory Bodies in China
- State Taxation Administration (STA)
- Ministry of Finance (MOF)
- State Administration for Market Regulation (SAMR)
Core China Tax Sources Covered
- Enterprise Income Tax Law and implementing regulations
- Individual Income Tax Law
- VAT Law and transitional VAT regulations
- STA announcements and circulars
- Every output is an LLM-generated research draft requiring review by a practitioner qualified in the relevant jurisdiction. Cassandra Research is a software company and does not provide tax, legal, or financial advice.
AI Capabilities for China Firms
Legislation and Guidance Research
Ask a Chinese tax question and receive a structured answer citing the relevant Act, section, and State Taxation Administration (STA) guidance.
Advisory and Memo Drafting
Generate research memos, advice frameworks, and client communications formatted for professional review and sign-off.
Cross-Border Analysis
Combine the China engine with other jurisdiction engines, the applicable double tax agreement, and OECD commentary.
Firm Knowledge Management
Organise research, precedents, and prior advice with AI-powered retrieval across your whole knowledge base.