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Any new tax can only be levied by the law, and the existing tax regulations will either be elevated into laws or terminated before 2020, according to China's time frame and blueprint for the law-based taxation reform.

Apart from Morf3D, Boeing has previously partnered with Norway's Norsk Titanium and Swiss-based Oerlikon to produce structural titanium parts and additive materials for its commercial airplanes.

Ant, the financial arm of Alibaba Group Holding Ltd, stands to benefit from the e-commerce giant's presence to support the development of Lazada, its newly acquired e-commerce counterpart in Southeast Asia, said Vey-Sern Ling, an analyst from Bloomberg Intelligence.

Apart from sanctioning US companies, Luo said China should also sanction Taiwan personnel and companies involved in the transactions. "We have to let them know buying weapons is inviting trouble," he said.

Another dining-related winner in 2016 was Ksenia Novikova, assistant director of food and beverage at The Ritz-Carlton, Beijing.