Issue No. 8 | August 2026 Contents Trade & Export Control 1.1. MOFCOM Countermeasuers, a National Security Investigation and Tighter Drone Controls Tax & Customs 2.1. The End of the Dividend Tax Exemption for Foreign Individuals 2.2. VAT: What Sits Outside the Tax, and When Input VAT Must Be Reversed Technology & Digital 3.1. Personal Information Rules Split by Size 3.2. Integrated Circuit Layout Designs: First Systematic Revision in 25 Years Governance & Compliance 4.1. Draf

July 2026 Contents Immigration & Mobility 1.1. New Exit and Entry Provisions - Certain Export Control Conduct Could Restrict Travel Technology & Digital 2.1. Record Cross-Border Data Transfer Penalty 2.2. Rules Regarding Human-like AI, AI Agents and Ethics-Safety Tax & Customs 3.1. Offshore Trusts Brought Into the Individual Income Tax Net 3.2. Consumption Tax Resumption on Certain Batteries Competition & Market Regulation 4.1. SAMR's Mulit-Billion-RMB Decision Against Ctrip

June 2026 Contents Foreign Investment & Market Access 1.1. China's Foreign Investment Stabilization Action Plan Trade & Export (Supply Chain, Export Controls) 2.1. Moving to Enforcement: Two MOFCOM Announcements Operationalize the Economic-Security Toolbox 2.1.1. Announcement No. 24 — the Toolbox for Investigating Targets Related to Industrial Supply Chain Security 2.1.2. Announcement No. 26 — the Strategic-Mineral Export-Control Reporting Mechanism 2.2. Beijing Responds to

May 2026 Contents Economics & Macro-Regulation Severing the Hukou Link: Social Insurance Delinked from Household Registration Foreign Investment & Market Access The New Outbound Investment Regulations Competition & Market Regulation Where the Subsidy War Went: SAMR Sustains the Anti-"Involution" Campaign Technology & Health A New Compliance Architecture for Pharma: The Revised Drug Administration Law Implementing Regulation (Decree 828) Sanctions & Economic Security China Pul

April 2026 Contents Economics & macro-regulation China's Draft Financial Law: A Basic Law for the Entire Financial System Competition & Market Regulation Decree 835 of The State Council Technology (Cyber, Digital, Data) China Blocks Meta's Acquisition of AI Startup Manus Tax Tax Enforcement and Digital Compliance Continue to Intensify Trade and export (supply chain, export controls) China’s New Industrial and Supply Chain Security Regulations ECONOMICS & MACRO-REGULATION Chin