中国英国商会携手 LexisNexis 律商联讯，聚焦在华英企关注的关键行业，每周解读中国政府最新发布的重大政策。本期更新涵盖影响外资企业的法规动态、行业规定及专业评论。
The British Chamber has partnered with LexisNexis to bring you key policy updates from the Chinese government each week, in the sectors that matter to British businesses in China. From awareness of regulations and policies that affect foreign businesses to industry-specific regulations and commentary on specific policies, read below to find out this week's key updates.
上期所拟修订交易管理办法完善应急流程
[Financial Service] SHFE Proposes Revising the Trading Rules to Improve Emergency Procedures
Recently, the Shanghai Futures Exchange (SHFE) has formulated and issued the Trading Rules of the Shanghai Futures Exchange (Draft for Public Comments) (the "Draft") and is soliciting public comments through July 30, 2026.
The Draft removes the circumstance set out in Item (ii) of Article 15, which reads: "30% or more of the Members or OSPs fail to complete clearing and settlement or to initialize their trading systems before market open" from the list of emergency scenarios. Under the Draft, the SHFE may adjust the market open or close time, suspend trading, or adjust the last trading day, expiration date, and other relevant dates of the relevant contracts, and take other necessary measures, if 10% or more of the Members or OSPs are unable to trade due to a breakdown of trading facilities such as computer or telecommunication systems, or the SHFE otherwise deems it is necessary.
[金融服务] 上期所拟就完善应急流程修订交易管理办法
近日，上海期货交易所制发《上海期货交易所交易管理办法（修订草案）》（下称《草案》），现向社会公开征求意见，意见反馈截止日期为 2026 年 7 月 30 日。
《草案》删除第十五条第二款“在开市前，30% 以上的会员及境外特殊参与者未能完成结算工作或者未完成交易系统初始化工作”这一情形，不再将其作为应急场景。根据《草案》，因计算机系统、通讯系统等设施发生故障，致使 10% 以上的会员及境外特殊参与者不能交易的，或者出现交易所认为必要的其他情况，交易所可以采取调整开市收市时间，暂停交易，调整相关合约最后交易日、到期日、最后交割日等日期以及其他必要的措施。
国税总局明确企业重组业务所得税处理征管问题
STA Clarifies Tax Collection and Administration Issues Concerning Enterprise Income Tax Treatment for Corporate Restructurings
The State Taxation Administration (STA) recently released the Announcement on the Tax Collection and Administration Issues Concerning Enterprise Income Tax Treatment for Corporate Restructurings (the "Announcement").
According to the Announcement, starting from January 1, 2026, the minimum shareholding ratio for resident enterprise shareholders to reach a consensus on the application of special tax treatment will be lowered from 100% to more than 50%. It appropriately expands the types of the parties to restructurings and standardizes the implementation standards, with a view to creating a favorable policy environment for corporate restructurings. The Announcement stipulates that, in mergers and demergers, where resident enterprise shareholders holding more than 50% of the equity reach a consensus with the merging (or demerging) enterprise and the merged (or demerged) enterprise, and other applicable conditions are met, the portion covered by such consensus may be eligible for special tax treatment, under which the relevant income is not recognized in the current period. This helps ease the current tax burden of listed companies, reduce financing costs, and facilitate the efficient integration of resources. The remaining portion will be subject to general tax treatment, for which taxpayers may choose to apply a simplified tax calculation method.
日前，国家税务总局发出《关于企业重组业务所得税处理有关征管问题的公告》（下称《公告》）。
《公告》规定，自 2026 年 1 月 1 日起，将达成特殊性税务处理一致性意见的居民企业股东持股比例由 100% 放宽至 50%，适当扩大重组当事各方主体类型，并规范执行口径，为企业重组营造良好政策环境。根据《公告》，在合并、分立业务中，持股比例超过 50% 以上的居民企业股东与合并（分立）、被合并（被分立）企业达成一致，且符合其他条件的，可对达成一致的部分适用特殊性税务处理，即在当期暂不确认所得，缓解上市公司当期缴税压力，降低财务成本，助力资源有效整合；其余部分适用一般性税务处理，并可选择简便计税方法。
三部门调整部分电池消费税政策
Three Authorities Adjust Consumption Tax Policies for Certain Battery Products
The Ministry of Finance (MOF) and two other authorities have jointly issued the Announcement on Adjusting the Consumption Tax Policies for Certain Battery Products (the "Announcement").
According to the Announcement, starting from September 1, 2026, a 2% consumption tax will be levied on mercury-free primary batteries, nickel-metal hydride (NiMH) batteries, lithium primary batteries, lithium-ion batteries, and vanadium redox flow batteries; starting from September 1, 2027, the consumption tax rate on these battery products will be increased to 4%. The Announcement also specifies that effective April 1, 2027, photovoltaic batteries (also known as solar batteries) will be subject to a 2% consumption tax, with the tax rate rising to 4% effective April 1, 2028. In addition, from September 1, 2026 to December 31, 2028, sodium-ion batteries, solid-state batteries, fuel cells, and perovskite solar cells, tandem solar cells, and gallium arsenide solar cells used in photovoltaic batteries will be exempt from consumption tax.
近日，财政部等三部门联合发布《关于调整部分电池消费税政策的公告》（下称《公告》）。
根据《公告》，自 2026 年 9 月 1 日起，对无汞原电池、金属氢化物镍蓄电池（又称氢镍蓄电池或镍氢蓄电池）、锂原电池、锂离子蓄电池、全钒液流电池按照 2% 税率征收消费税；自 2027 年 9 月 1 日起，对上述电池产品按照 4% 税率征收消费税。同时，《公告》明确，自 2027 年 4 月 1 日起，对光伏电池（又称太阳能电池）按照 2% 税率征收消费税；自 2028 年 4 月 1 日起，对光伏电池按照 4% 税率征收消费税。《公告》还规定，自 2026 年 9 月 1 日起至 2028 年 12 月 31 日，对钠离子电池、固态电池、燃料电池及光伏电池中的钙钛矿电池、叠层电池、砷化镓电池免征消费税。
中国持续完善反制裁法律工具箱并强化执法
China Continues to Develop its Anti-sanctions Toolkit and Put Them into Action [Jing Yunfeng, Atticus Zhao, Li Zhenghao,Hou Peng,Sun Xing, Dai Menghao，King & Wood Mallesons]
Against the backdrop of growing geopolitical tensions and increasing "decoupling" and "de-risking" pressures, China has, in recent months, accelerated the development of its legal framework for countermeasures while intensifying related enforcement efforts.
In April 2026, China's State Council successively promulgated the Provisions on Industry and Supply Chain Security ("Decree No. 834") and the Regulation on Countering Improper Extraterritorial Jurisdiction by Foreign States ("Decree No. 835")[2] . Building on these measures, on 24 June 2026, the Ministry of Commerce ("MOFCOM") issued the Measures for Industry and Supply Chain Security Investigations ("Investigation Measures")[3], further operationalizing the industry and supply chain security investigations ("Security Investigations") established by Decree No. 834.
Meanwhile, China has also intensified its anti-sanctions enforcement efforts – ministries are stepping up to exercise their powers, in some instances for the first time since the enactment of the regulations. On 2 May 2026, the MOFCOM issued China's first order under the Measures on Blocking Improper Extraterritorial Application of Foreign Laws and Measures ("Blocking Rules")[4], seeking to prohibit the recognition, enforcement and compliance with the U.S. sanctions imposed on certain Chinese entities ("Blocking Order") [5]. Subsequently, on 15 May 2026, the Ministry of Justice ("MOJ") issued the first announcement under Decree No. 835 ("Identification Announcement"), concluding that certain measures adopted by the European Union (EU) pursuant to the Foreign Subsidies Regulation ("FSR") constitute improper extraterritorial jurisdiction[6].
This article examines the newly issued Investigation Measures, together with China's first Blocking Order and the first Identification Announcement, with a view to offering practical observations to assist multinational companies in navigating China's evolving anti-sanctions compliance landscape.
离岸信托个税新规震撼出台
离岸信托个税新规震撼出台【董刚，章慈，刘勃，余悦，石玥琦，邓雅嘉，金杜律师事务所】
2026 年 7 月 24 日，财政部、税务总局联合发布《关于离岸信托个人所得税有关事项的公告》（"21 号公告”或“公告”）、国家税务总局发布《关于离岸信托个人所得税有关征管事项的公告》（"15 号公告”），这是我国首次通过行政规范性文件对离岸信托税收征管规则加以明确，基于“实质重于形式”的反避税原则搭建离岸信托各环节税务处理的边界，是完善个人境外所得税务合规的里程碑事件，引发业界及高净值人士群体广泛关注。
近年来，随着 CRS 信息交换和税务大数据监管能力不断提升，针对居民个人境外所得的征管显著加强。其中高净值人士境外所得中有很大部分与离岸信托相关，因此，对离岸信托的税收征管加以完善，既是堵塞现有征管漏洞的客观需要，也是构建完整跨境个人所得税体系的必经环节。历史上，由于信托安排缺乏明确的个税规则，离岸信托设立、存续及终止等不同阶段的税务处理长期存在较大不确定性；不同类型离岸信托、受益人安排及境外架构是否应适用差异化税务处理，各地税务机关的执行口径不尽相同，实践中亦存在较多讨论。
本次离岸信托个税规则围绕离岸信托设立、存续、终止等不同阶段，建立了覆盖离岸信托全生命周期的个人所得税规则，并配套规定了特殊情形处理、反避税规则、纳税申报义务及过渡期安排等，初步形成了离岸信托个人所得税的制度框架。
作为长期深耕跨境财富管理与国际税务领域的专业团队，我们结合最新监管口径与一线实务经验，在本文中梳理新公告的主要规则，结合公告及官方解读，对其中体现出的若干制度思路进行实务观察，并结合实践，对纳税人的后续应对提出建议。
Note: These articles were published on LexisNexis' platform www.lexiscn.com.
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