This issue has puzzled many sellers who earn income in South Africa—if taxes have already been paid on that income in South Africa, do they have to pay taxes on it again upon returning to China? This article explains the tax rules for income earned outside of China.

💡 Not sure if you need to report your South African income in China? Add WeChat ID qcygscszk or call 18676749275, and send [Cross-Border Tax] to get a free one-on-one assessment.

I. Basic Rules Governing Foreign Income in China

China has implemented “全球征税”原则, meaning that the worldwide income of Chinese tax residents (Chinese citizens or individuals who have resided in China for at least 183 days) should, in theory, be reported to the Chinese tax authorities.

关键词是“税收居民”。如果你长期在中国生活，是中国税收居民，你的南非收入理论上需要申报（但有抵免机制）。

II. The Tax Credit Mechanism Under the China-South Bilateral Tax Treaty

China and South Africa have signed a tax treaty (which entered into force in 2001), the core mechanism of which is “抵免制”: Income tax already paid in South Africa may be credited against the tax owed in China to avoid double taxation.

简单说：你在南非已经缴了企业所得税，回国申报时，南非已缴的税可以从中国应缴税中扣除。实际需要在国内补缴的，是“中国税率 – 南非税率”的差额部分（如果有）。

Note: This credit mechanism applies toIncome Tax, excluding VAT (there is no double taxation issue regarding VAT in either country).

📌 想了解中南税收协定的具体抵免规则和操作流程？添加微信 qcygscszk

III. Practical Compliance Recommendations

✔️ Retain the South African tax clearance certificate: Annual South African corporate tax returns and tax payment records must be retained in their entirety to serve as supporting documentation for tax credits during audits by Chinese tax authorities.

✔️ Reporting of Foreign Accounts (CRS): China has joined the CRS (Common Reporting Standard), so information about your account with FNB in South Africa may be automatically shared with Chinese tax authorities.Not filing a report does not mean it will go unnoticed.

✔️ Distinguishing Between Business Income and Personal Income: 南非公司的利润留在公司层面，和你个人的收入是分离的。只有你以“股息”方式从南非公司提款，才在个人层面产生收入，才涉及个人所得税申报。

IV. A Common Misconception: Using a South African Company to Avoid Chinese Taxes

有人认为“在南非注册公司，钱就不用在中国交税了”——That's wrong. If you are a Chinese tax resident and the actual controller of a South African company, the Chinese tax authorities may, throughControlled Foreign Corporation (CFC) Rules...requiring you to report the company's retained earnings.

合法的跨境税务规划是存在的，但需要在专业税务师的指导下结合你的具体情况设计，不是简单地“在海外设公司就完事”。

📞 If you’re planning a cross-border tax structure and want to avoid double taxation or steer clear of CFC pitfalls, feel free to contact Qicaiying for a professional solution. Simply send the message 【Cross-Border Structure】 via WeChat to qcygscszk.

WhyWhy Choose Qi Cai Ying?

What Can We Do for You—

South African Company Registration (CIPC): A valid business address that can be verified during on-site KYC checks by the bank; not a virtual or registered-only address.

Opening a Bank Account (FNB, etc.): We’ll help you schedule your remote in-person interview and prepare the necessary documents—so you won’t have to figure it out on your own.

Takealot Cross-Border and Local Store Onboarding: We provide end-to-end support—from KYC documentation to store operations—not just help with submitting documents

South African VAT Registration and Tax Filing: SARS-Compliant Filing and Regular Bookkeeping to Eliminate Potential Tax Risks

Johannesburg Local On-Site Team: Receiving government correspondence, assisting with bank verification, handling emergencies, and maintaining a permanent local presence

Why You Can Trust Us—

Hong Kong Licensing Qualifications: Three licensed secretarial firms certified by the Hong Kong Companies Registry—not ordinary agencies—that possess the qualifications to serve as statutory secretaries.

In-House Accounting Firms: 1 self-operated Hong Kong accounting firm + a Greater Bay Area accounting firm; audit reports are not outsourced

Endorsed by Industry Associations: Vice President Member of the Shenzhen Bookkeeping Services Association; Board Member of the Shenzhen Cross-Border E-Commerce Association

Founded in 2015, we have served over 500,000 small, medium, and micro enterprises with a team of over 400 professionals, including lawyers, CPAs, tax consultants, and cross-border compliance experts. Our core team members have an average of 8 to 15 years of industry experience.

Global Presence: Headquartered in Shenzhen, with branch offices in Beijing, Shanghai, Guangzhou, Hangzhou, Hong Kong, Southeast Asia, and the United States

For more information on opening a store on Takealot or registering a company in South Africa, please contact Qicaiying:

Cell Phone / WeChat: 18676749275 (WeChat ID: qcygscszk)