turismo
+16,2%
6,522 mil millones de viajes domésticos en 2025
+16,2% interanual.
Zeitraum: 2025
GATAVIA GLOBAL · China
Touristische Vermietung in China
Guía profesional Gatavia de alquiler turístico y alojamientos de corta estancia en China continental: minsu, hoteles, seguridad pública, huéspedes extranjeros, fiscalidad, inversión y reglas locales.
✓ Information geprüft: 26.08.2026
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GATAVIA
China continental tiene uno de los mercados turísticos domésticos más grandes del mundo y una oferta enorme de hoteles, guesthouses, minsu y alojamientos rurales. En 2025 registró 6,522 mil millones de viajes domésticos y RMB6,30 billones de gasto turístico doméstico; en H1 2026 ya sumó 3,463 mil millones de viajes.
La demanda combina megaciudades, patrimonio, naturaleza, nieve, costa y turismo rural. Pekín y Shanghái exigen lectura urbana estricta; Hainan, Yunnan, Zhejiang, Sichuan y otras provincias tienen rutas de homestay y turismo rural con condiciones propias.
Tourismusmarkt in China
Daten, Kontext und zentrale Kennzahlen des Tourismusmarktes.
turismo
+9,5%
RMB 6,30 billones de gasto turístico doméstico
+9,5% interanual.
Zeitraum: 2025
turismo
+17,1%
154,50 millones de visitas inbound en 2025
+17,1%.
Zeitraum: 2025
turismo
+30,6%
35,17 millones de visitantes extranjeros
+30,6%.
Zeitraum: 2025
hoteles
7.586 hoteles star-rated al cierre de 2025
Mercado hotelero formal muy amplio.
Zeitraum: 2025
hoteles
RMB 144,8bn de ingresos en hoteles star-rated
Dato de reporting oficial.
Zeitraum: 2025
hoteles
ADR medio star-rated RMB 360,2
Promedio nacional.
Zeitraum: 2025
hoteles
Ocupación media star-rated 46,8%
Promedio nacional.
Zeitraum: 2025
Regulatorische Hinweise
high
China H1 2026 domestic trips reached 3.463bn
Trips rose 5.4% while spend rose only 2.0%.
high
Songjiang introduced updated rural-homestay implementation rules in 2026
Shanghai rural homestays have a distinct compliance route with public-security and building/fire controls.
high
2026 tourism forecast remains positive but is a forecast
China Tourism Academy projects 6.949bn domestic trips and RMB6.68tn spend for 2026.
high
Foreign non-hotel accommodation online registration pilot started 20 March 2026
Seven regions now allow online registration for foreigners staying outside hotels; national expansion is planned.
high
Zhongshan 2026 interim measures set clear homestay scale limits
Standard route generally uses max 14 rooms, 4 floors and 800 sqm per building.
high
Foreign individual home purchase remains self-use oriented
Official investment guidance continues to frame foreign individual residential purchase around work/study status and self-occupation, generally one residence.
high
Platforms have statutory licence-verification duties
E-Commerce Law requires verification of operator/licence information.
high
Small-scale VAT relief remains active through 31 December 2027
RMB100k monthly exemption and 1% reduced levy remain current for qualifying small-scale taxpayers.
high
Small low-profit enterprise effective EIT burden can be about 5% through 2027
Qualifying companies must meet income, employee and asset tests.
high
Beijing Capital Functional Core Area short-rental ban remains in force
Residential short-term rentals in the core area are prohibited under current municipal rules.
Rechtlicher Rahmen
national
No existe una licencia Airbnb nacional
Correcto.
China uses national laws/standards plus provincial/city/county rules and property/community controls. The legal route depends on whether the asset is hotel,旅馆, 民宿, rural homestay, apartment or another category.
national
GB/T 41648-2022 is a national tourism-homestay standard, not a universal licence
Yes.
The standard sets baseline/basic and classification requirements and supports quality grading. It does not replace administrative permits or local public-security, fire, land, building, health or business-registration requirements.
national
Online lodging business still needs lawful market registration/licences
Usually yes.
E-Commerce Law requires e-commerce operators to handle market-subject registration unless a statutory exemption applies and to obtain administrative licences when the activity requires them.
national
Guest identity registration and reporting to public security is a core operating duty
Mandatory.
Hotel/lodging operators must verify guests and transmit required information through public-security systems under applicable national/local rules. Deadlines differ by jurisdiction, e.g. Shanghai 2 hours, Sichuan real-time.
national
Foreigner staying outside a hotel must be registered within 24 hours
Yes.
Article 39 requires the foreigner or host to register with public security within 24 hours. From 20 Mar 2026 an online pilot operates in seven provincial-level regions and is planned for gradual expansion.
mixed
Beijing Capital Functional Core Area prohibits residential short-rental housing
Prohibited in the core area.
Beijing defines short-rental housing as residential-compound property charged by day/hour. The Capital Functional Core Area prohibits this activity. Elsewhere, management rules/consent, owner consent, safety, police undertaking and property/community notice are required.
national
Foreign individual residential purchase is generally for self-occupation, not STR investment
Restricted.
Current official investment guidance states foreign individuals working or studying in China may buy commodity housing meeting actual self-use needs, subject to local purchase restrictions, and generally only one self-occupied residence.
national
Foreign investors cannot operate as individual industrial/commercial households
Yes.
The 2024 national foreign-investment negative list states overseas investors may not act as individual industrial/commercial households, sole-proprietorship investors or farmer-cooperative members. A hospitality investment therefore requires a permitted corporate/investment structure.
national
Changing a residence into business premises can require unanimous consent of interested owners
Yes, where the use amounts to such conversion.
Civil Code Article 279 prohibits unlawful change of residence to business premises and requires compliance with management rules plus unanimous consent of interested owners.
Besteuerung touristischer Vermietung
VAT life services
Accommodation service VAT: 6% for general VAT taxpayers
6
Small-scale VAT relief
Small-scale VAT taxpayers: RMB100k monthly exemption through 2027
100000
Temporary VAT reduction
Small-scale 3% taxable sales can be levied at 1% through 2027
1
Enterprise Income Tax
Standard Enterprise Income Tax: 25%
25
Small low-profit enterprise preference
Qualifying small low-profit enterprise effective burden about 5% through 2027
5
Individual-business PIT preference
Individual industrial/commercial household PIT relief through 2027
Non-resident EIT
Non-resident enterprise China-source passive income often effective 10%
10
Regulatorische und Marktentwicklung
07.08.2026
MCT publishes H1 2026 domestic travel data
3.463bn trips and RMB3.21tn spend reported.
30.04.2026
Songjiang issues 2026 rural homestay implementation rules
Shanghai district route updates operational/public-security requirements.
01.04.2026
China Tourism Academy publishes 2026 forecast
Forecast 6.949bn domestic trips and 163m inbound visits.
20.03.2026
Online registration pilot for foreigners outside hotels begins
Seven provincial-level regions join NIA digital workflow.
26.01.2026
MCT reports 6.522bn domestic trips for 2025
Domestic travel reached new scale with RMB6.30tn spend.
06.01.2026
Zhongshan interim homestay measures published
Clear local category and scale rules introduced.
30.12.2025
2025 national A/B-grade homestay results published
185 homestays identified as broadly meeting grading standard.
03.06.2025
Yunnan publishes tourism-sojourn positive/negative list
Land/ecology and rural asset-use discipline strengthened.
01.11.2024
2024 foreign-investment negative list takes effect
Outside listed sectors national treatment applies, while prohibited entity forms for foreign investors remain.
01.08.2023
Small-scale VAT relief extended through 2027
RMB100k monthly exemption and 1% reduced levy announced.
01.01.2023
Small-business tax preferences begin current 2023-2027 cycle
Individual-business PIT relief and small-enterprise/local-tax relief period starts.
12.08.2022
GB/T 41648-2022 national tourism homestay standard published
National standard upgrades prior industry approach.
01.08.2021
Sanya Rural Homestay Ordinance takes effect
Rural homestay opening and operating duties formalised.
01.02.2021
Beijing short-term rental housing notice takes effect
Capital Functional Core Area ban and conditional regime elsewhere become operational.
05.01.2017
Zhejiang homestay guidance takes effect
Provincial framework defines standard homestay scale and safety/guest-registration conditions.
PROFESSIONELLE INHALTE
Gatavia Professional Dossier · China
Erweiterte Analyse für Eigentümer, Verwalter und Investoren.
01
Due Diligence
Professionelle Prüfungen vor Kauf, Betrieb oder Umwandlung einer touristischen Unterkunft.
🔒 Geschützter Inhalt
02
Erweiterte Regulierung
Vertiefte Analyse von Anforderungen, Beschränkungen, Risiken und regulatorischen Szenarien.
🔒 Geschützter Inhalt
03
Professionelle Steueranalyse
Erweiterte steuerliche Behandlung und Themen mit besonderem Prüfbedarf.
🔒 Geschützter Inhalt
04
Professioneller Betrieb
Prozesse, wiederkehrende Pflichten und Dokumentenkontrolle.
🔒 Geschützter Inhalt
05
Regionaler Radar
Analyse von Gebieten und Städten mit unterschiedlichen Markt- oder Regulierungsbedingungen.
🔒 Geschützter Inhalt
06
Investoren
Risiken, Kosten, Rentabilität und Kriterien vor einer Investitionsentscheidung.
🔒 Geschützter Inhalt
07
Verwalter
Compliance, Vertretung, Reporting, Dokumentation und professionelles Management.
🔒 Geschützter Inhalt
08
Kennzahlen und Hinweise
Professionelle Kennzahlen zu Markt, Nachfrage, Risiko und regulatorischer Entwicklung.
🔒 Geschützter Inhalt
Dieses Dossier ist in Gatavia Land und Gatavia Global enthalten.
Quellen und Referenzbehörden
Beijing Municipal Government
Notice on regulating short-term rental housingChina Tourism Academy / MCT
China Tourism Economy Blue Book 2026 forecastMinistry of Commerce
China Foreign Investment Guide - property purchase rulesMinistry of Commerce
Compilation of major foreign-investment laws and policies, 2026Ministry of Culture and Tourism
Domestic resident travel data - first half 2026Ministry of Culture and Tourism
2025 Culture and Tourism Development Statistical BulletinMinistry of Culture and Tourism
2026 Spring Festival domestic tourismMinistry of Culture and Tourism
2026 May Day domestic tourism marketMinistry of Culture and Tourism
2025 national A/B-grade tourism homestay assessment resultsMinistry of Culture and Tourism
National standard GB/T 41648-2022 - Basic requirements and classification for tourism homestaysMinistry of Culture and Tourism
2025 domestic resident travel dataNational Immigration Administration
Pilot online accommodation registration for foreigners outside hotelsNational Immigration Administration
Exit and Entry Administration Law - Article 39NDRC / Ministry of Commerce
Special Administrative Measures for Foreign Investment Access - Negative List 2024Sanya Municipal People’s Congress
Sanya Rural Homestay Promotion and Management OrdinanceShanghai Public Security Bureau
Accommodation registration rules for hotel-industry unitsShanghai Songjiang District Government
Songjiang rural homestay implementation rules (trial), 2026Sichuan Government Service
Sichuan Hotel Industry Public Security Management MeasuresState Administration for Market Regulation
Civil Code of the People’s Republic of China - Article 279State Administration for Market Regulation
E-Commerce Law of the People’s Republic of ChinaState Taxation Administration
2026 VAT treatment for individuals renting residential housingState Taxation Administration
Enterprise Income Tax LawState Taxation Administration
Small low-profit enterprise income-tax preferenceState Taxation Administration
Tax support for small enterprises and individual businessesState Taxation Administration
Non-resident enterprise China-source income tax ratesState Taxation Administration
VAT rate applicable to life servicesState Taxation Administration
VAT relief for small-scale taxpayers through 2027Yunnan Provincial Government
Positive and negative list for sojourn / lifestyle tourism developmentYunnan Provincial Government
Opinion on high-quality tourism developmentZhejiang Provincial Government
Guiding opinion defining the scope and conditions of homestaysZhongshan Municipal Government
Interim Measures for Homestay Management in ZhongshanPROFESSIONELLER PDF-RATGEBER
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