New Zealand

China Practice Group

China is one of New Zealand’s largest trading partners and over recent years New Zealand has experienced a rapid influx of Chinese businesses and individuals seeking investment opportunities.

At RSM, we understand the cultural differences and economic diversity between China and New Zealand and we value our Chinese clients. This is built on years of being their trusted adviser and helping them to successfully invest and grow in the New Zealand and international market.


RSM‘s clients benefit by having international expertise in easy reach. RSM Asia Pacific firms are located in


We provide our Chinese clients with timely advice in relation to the following:

  • Establishing business operations in New Zealand, including advice on the appropriate structure to undertake your business and investment activities;
  • Commercial and financial due diligence to assist you with making the right decisions;
  • Buying businesses, residential, commercial or farming property in New Zealand;
  • Taxation structuring and advisory;
  • Importing goods and services into New Zealand;
  • Exporting goods and services from New Zealand;
  • Sale of your business or investment assets;
  • Audit, accounting and other business advisory services;
  • Capital market support & IPOs;
  • Mergers & acquisitions;
  • Transaction support & due diligence; and
  • Valuation & expert reports.

We also have a thorough understanding of the New Zealand income tax law regulations and the importance of complying with the Foreign Investment rules when undertaking investment and business activities.


The New Zealand market is attractive to Chinese investors with significant opportunities for generating wealth and we have extensive experience in the following sectors:

  • Tourism
  • Property investment in residential, commercial and farming land
  • Property development
  • Construction
  • Retail
  • Aged care services
  • Farming and agriculture
  • Financial services
  • Importing and exporting


Our priority is to deliver exceptional service and we achieve this through effective communication. We have key practitioners who are fluent in Mandarin, Cantonese and many other languages. Our bilingual professionals have a wealth of professional knowledge and practical experience and are dedicated to helping you operate effectively and extract maximum value from your investments in New Zealand.

民宅出租损失的围栏政策 - 工党政府的倡议 Ring-Fencing Rental Losses – a Labour Government Initiative

4 December 2018
继延长明线测试(从2018年3月29日起由2年延至5年),2018年3月新西兰税务局部门提交的修订法案将导致业主无法用其民宅出租的损失抵消其应缴纳收入。   政府认为物业投资者和业主之间的竞争环境需得到平衡,因为租赁物业投资者可以从税收损失中受益,而资本收益则是免税的。

新西兰反洗钱法对会计师的要求 (Anti-Money Laundering)

10 September 2018
新西兰在2013年通过了一项反洗钱法案:Anti-Money Laundering & Countering financing of Terrorism Act 2009, 这项法律已经在新西兰所有金融机构实施五年了。新西兰政府的目的是为了防止自己相对开放的金融市场,以及相对缺乏严格的外汇管制制度,会被不法分子利用变成全球洗钱的链条国家。

土地交易的资本收益 - 免税或应纳税?(Capital gains on land transactions – tax free or taxable?)

2 August 2018
新西兰房地产市场,特别是在奥克兰地区,在过去几年持续增长。而房产投资亦是最受青睐的资产,因为它普遍会随着时间的推移而升值,同时新西兰也没有全面的资本增值税。然而,一般人普遍误解为因新西兰没有资本增值税,因此出售房产所获得的任何收益都不需纳税。值得注意的是,尽管新西兰没有资本增值税,但仍有土地条款可以导致土地交易中所获得的收益需要纳税(将房产分类为“收入账户”而不是资本账户)。 从所得税的角度来看,如果土地交易满足了2007年所得税法的分则CB中的任何土地条款,那土地交易所得的收益就需纳税。纳税人一般都知道或听说过如果您从事房地产交易业务或您是开发商,您的房产交易通常是需要纳税的。

2018 财政预算 (Budget 2018: The Rebuild Budget?)

3 July 2018
新西兰工党政府通过其财政部部长 Hon. Grant Robertson 呈递了自2017年大选以来的第一个财政预算。预算在医疗和和教育方面开支很大,但这并不意味着新西兰的医疗和教育会在一夜之间大幅改善! 支出 卫生部宣布四年内增加32亿预算,其中划拨给区卫生局(DHB)23亿。 政府认为这将使我们的医院和医疗服务机构能够随时提供优质医疗服务,并且将意味着有更多资金用于心理健康等服务,并减轻承担过度劳动的工作人员的压力。 政府预计这项拨款会让各DHB吸引更多有经验和资质的员工。

Sustainability and Strategy – What lens to use? 可持续及战略发展 – 多角度探讨

11 June 2018
可持续发展对于任何组织来说都至关重要,也是监管层的首要任务。然而,许多组织在制定相应策略时的想法和方式都已经过时了。本文将多角度探讨您的组织在大环境中如何做到可持续运营。 许多组织面临着源于变革的日益严峻的挑战。这种变革来自技术、新的经济模式、社会、气候、立法或其他重大变化,或远不止这些!因此,组织需要持续进化。要做到这一点,必须不断寻找新的方法来审视所处的环境并以此避免短视的观点。 与这个紧密联系是我们在忙碌的人身上看到的最大危险之一:他们通常“太忙”而没能好好审时度势。因此,他们更有可能受到预料之外的变革的打击。

您的公司面临舞弊风险!(Your organisation is at risk from fraud!)

24 April 2018
希望这个标题成功引起了你的注意。不幸的是根据我们多年专业服务的经验,这种说法是有道理的。 应对舞弊风险,没有任何公司或组织有完美的保护机制。 但这并不意味着我们不能采取一些有效措施来保护自己的公司或组织。 本文会列举一些公司因为发生舞弊而付出的惨重代价以及得到的经验教训,以便您的公司或组织可以从中学习,以确保不会发生同样的事情。  

Fundraising Magazine - PBE Accounting Standards Adoption

29 May 2017
Fundraising New Zealand magazine has been New Zealand's premiere independent monthly subscriber publication for the not-for-profit sector, and associated support organisations and individuals, since 2002.

Narrow-scope amendments to the presentation of financial statements for for-profit entities

10 May 2017
An initiative was launched internationally to explore how disclosures in IFRS can be amended to improve the way in which information is disclosed and presented in financial statements. Narrow-scope amendments to IAS 1 were issued by the IASB and approved by the NZASB for use in NZ IFRS.

RSM NZ to grow China Practice Group

17 March 2017
China is one of New Zealand’s largest trading partners and over recent years New Zealand has experienced a rapid influx of Chinese businesses and individuals seeking investment opportunities.

How can we help you?

Contact us by phone 0800 774 623 or submit your questions, comments, or proposal requests.


Key Contacts : China Practice Group

Wei Chen
Partner,   Auckland




Elaine Yong
Audit Partner, Auckland Central


Emily Xu
Partner, Auckland North