China business laws background china introduction for centuries china stood as a leading civilization outpacing the rest of the world in the arts and sciences but in the 19th and early 20th centuries the country was beset by civil unrest major famines military defeats and foreign occupation after world war ii the communists under mao zedong established an autocratic socialist . A non resident enterprise must pay cit at 10 on its china sourced income or 25 on income that is received by its place or establishment in china and income that is generated outside of china but is effectively connected with such place or establishment see question 18 non tax resident business. An introduction to civil law general principles of civil law the property rights law the law of contract the tort liability law series title chinese business law series responsibility zhang xiaoyang. Business people students and scholars will all benefit greatly from this book readers will be repaid with an understanding of civil law that will make them more adept in any consideration of business in china and in any business dealing there they will also gain a fuller picture of chinas economic systems particularly its property system the rationale behind these systems and the . We aim to highlight some key provisions foreign businesses operating in china should pay attention to when conducting their businesses in china under the enhanced civil law regime article 495