企业经营合规指引（2026年第1期）

Regulatory Updates - The revised "Public Security Administration Punishment Law of the People's Republic of China" will take effect on January 1, 2026, imposing significant compliance requirements on enterprises regarding cybersecurity management and data privacy protection, with penalties for non-compliance including fines and business suspension [1] - The "Value-Added Tax Law of the People's Republic of China" will also come into effect on January 1, 2026, maintaining the current tax burden while introducing innovations such as a unified simplified tax rate of 3% for small-scale taxpayers and anti-tax avoidance provisions [2] - The "Decision of the Standing Committee of the National People's Congress on Amending the Cybersecurity Law of the People's Republic of China" will take effect on January 1, 2026, enhancing legal responsibilities for cybersecurity and aligning with new requirements for artificial intelligence governance [3][4] - The "Foreign Trade Law of the People's Republic of China" will be implemented on March 1, 2026, focusing on enhancing the legal framework for foreign trade and addressing prominent issues in the sector [7] Compliance Insights - Companies must develop internal cybersecurity management protocols and conduct training to ensure compliance with the new Public Security Administration Punishment Law [1] - The Value-Added Tax Law requires businesses to adapt to the new definitions and standards for small-scale taxpayers and implement compliance measures to avoid penalties [2] - The amended Cybersecurity Law necessitates the establishment of specialized compliance systems for AI-related businesses, covering areas such as data resource compliance and risk management [5] - Enterprises should proactively assess the implications of the new Foreign Trade Law and integrate compliance checks into their business processes, particularly regarding data cross-border flow and green certification [8] International Developments - Nigeria's new tax law, effective January 1, 2026, consolidates multiple tax regulations and imposes VAT registration requirements on non-resident companies providing digital services, increasing tax burdens for multinational corporations [12] - The OECD's 2026 tax administration guidelines aim to ensure that large multinational enterprises pay a minimum global tax rate of 15%, impacting Chinese companies operating abroad [14][16] - The EU's Carbon Border Adjustment Mechanism (CBAM), starting January 1, 2026, will impose costs on high-emission imports, requiring companies to enhance their carbon accounting practices to comply with new regulations [17]