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No dedicated crypto-specific tax framework or guidance has been identified for mainland China. It remains unclear whether general PRC income tax or VAT law has been formally applied to crypto-related gains in any published ruling; this is treated as a genuine ambiguity given the underlying prohibition, not a resolved gap-by-design.
Open gap — crypto-int-3No primary tax instrument addressing crypto-asset gains was located this cycle for mainland China.tax_treatment is structurally thin across the estate; this is consistent with that pattern, not a researched negative finding.
No sub-brief written this cycleThe module carries open gaps but no narrative analysis was authored this cycle. Flagged for the next research pass.
no periodic updates on record for this sub-brief