Synchronously organize publicly available policies from the State Taxation Administration, bringing original policy texts, official interpretations, and enterprise implementation points together on one page to help enterprises quickly determine "what this has to do with me and what to do next."
Source: State Taxation Administration Policy and Regulation Library · All published content retains official verification links · Last updated:
Policy Topics
Covers high-frequency issues such as invoices, tax types, incentives, cross-border, employment, and risk; topics with complete content already available can continue to view the policy chain.
Track the VAT Law, implementation regulations, and supporting collection and administration standards, and sort out changes in taxpayers, taxable transactions, tax rates, deductions, preferences, and filing.
View 1 policy and practice guide →Covers the requirements for fully digitalized e-invoice issuance, red-letter reversal, quota adjustment, purpose confirmation, delivery, booking, and electronic accounting archive filing.
View 1 policy and practice guide →Centralized consolidation of requirements for resource recycling enterprises' reverse invoicing, three-flow integration reverse invoicing, tax payment on behalf, input VAT deduction, document retention, and system integration.
View 2 policy and practice guides →Organize annual tax filing, tax-accounting differences, asset losses, pre-tax deduction vouchers, preferential filing, and annual settlement risks.
View 1 policy and practice guide →Aggregates policy requirements for defining R&D activities, personnel labor, direct investment, outsourced R&D, auxiliary accounts, and retention for inspection.
View 1 policy and practice guide →Summarize the commonly used reductions and exemptions, applicable conditions, and filing standards for small low-profit enterprises, small-scale VAT taxpayers, and individual industrial and commercial households.
View 1 policy and practice guide →Focus on export tax refund and exemption, cross-border taxable activities, filing documents, foreign exchange collection management, related-party transactions, and cross-border e-commerce tax handling.
View 1 policy and practice guide →Organize practical matters regarding annual comprehensive income settlement, business income, special additional deductions, equity incentives, and unit withholding and remittance.
View 1 policy and practice guide →Organize policies around abnormal vouchers, fraudulent invoices, mismatched input and output, risk reminders, audit response, and business authenticity evidence retention.
View 1 policy and practice guide →Covers tax issues related to wages and salaries, labor remuneration, flexible employment, social insurance contributions, welfare expenses, and enterprise employment models.
View 1 policy and practice guide →Organize enterprise restructuring policies including equity transfers, asset transfers, mergers and splits, special tax treatment, and transaction pricing.
View 1 policy and practice guide →Bring together the applicable conditions and handling requirements for property tax, urban land use tax, stamp duty, surcharges, and regional incentives.
View 1 policy and practice guide →Latest and key policies
Total 13 Searchable policies by article
Understand in one sentence: The announcement applies to enterprise restructuring transactions with a restructuring date on or after January 1, 2026. For enterprise mergers and divisions, the part that meets the conditions of resident enterprise shareholders reaching agreement, total shareholding ratio exceeding 50%, and other conditions may apply special tax treatment; the remaining part applies general tax treatment, and the merging or dividing enterprise may choose an irrevocable simplified calculation method for the assets and liabilities obtained therein.
Understand in one sentence: Starting July 1, 2026, for scrapped products sold and purchased by natural person sellers through "three-flow-in-one reverse invoicing," the portion of annual sales not exceeding RMB 600,000 is subject to 0.25% prepayment of individual income tax on business income, and the excess portion is subject to 0.5% prepayment; reverse invoicing through other methods is still subject to 0.5% prepayment.
Understand in one sentence: The "Implementing Regulations of the Value-Added Tax Law of the People's Republic of China" were promulgated by State Council Order No. 826 and take effect on January 1, 2026. They refine the Value-Added Tax Law around the scope of VAT taxation, tax rates, input deductions, preferences, collection management, and export tax refund (exemption); specific operations still need to be combined with subsequent supporting provisions.
Understand in one sentence: Starting October 1, 2025, eligible internet platform enterprises may handle individual income tax withholding on labor remuneration for practitioners within the platform using the cumulative withholding method, and handle VAT and surcharge filings on their behalf; at the same time, those that complete filing and tax payment, real-name verification, and retain materials proving business authenticity may deduct relevant labor remuneration before tax on a reimbursement basis with prescribed vouchers.
Understand in one sentence: The "Measures for the Administration of the Annual Comprehensive Income Settlement and Payment of Individual Income Tax" take effect from the date of publication and apply to the annual settlement and payment of income from wages and salaries, remuneration for labor services, author's remuneration, and royalties; taxpayers shall handle it within the prescribed time limit, and those meeting exemption circumstances need not handle it, but where the prepaid tax amount exceeds the actual tax payable and a refund is applied for, where the prepaid tax amount is less than the actual tax payable and the exemption circumstances are not met, or where incorrect application of income items, failure of the withholding agent to perform withholding obligations in accordance with the law, or absence of a withholding agent leads to under-declaration or non-declaration of comprehensive income, it must still be handled in accordance with the law.
Understand in one sentence: Conclusion: Starting from January 27, 2025, taxpayers exporting goods from overseas warehouses under customs supervision method code "9810" may declare refund (exemption) after customs clearance and departure; goods not yet sold at the time of declaration may first undergo export advance refund, but accounting must be completed according to actual sales within the prescribed accounting period and processing time period, and sales supporting materials must be retained within the prescribed period.
Understand in one sentence: Conclusion: Starting from the corporate income tax annual settlement for 2024 and subsequent years, an optimized version of the Class A annual filing form is used, canceling 2 preference detail forms, revising 6 forms, and adjusting the instructions for 15 related forms; preference items are selected according to the declaration item catalog, and equity disposal and cross-regional consolidated tax payment must be filed according to the new standards.
Understand in one sentence: Starting December 1, 2024, fully digitalized e-invoices are officially promoted and applied nationwide and have the same legal effect as paper invoices. Tax authorities provide fully digitalized e-invoice issuance and usage services free of charge through the nationwide unified electronic invoice service platform; the delivery, verification, use confirmation, and reversal of fully digitalized e-invoices shall be handled in accordance with the entities, channels, and procedures stipulated in the announcement.
Understand in one sentence: Enterprises that meet the conditions and actually engage in resource recycling business may, starting from April 29, 2024, issue reverse invoices to natural person sellers of scrapped products within the eligible scope; enterprises need to simultaneously meet the requirements for entity qualifications, goods coding, tax calculation method, tax payment on behalf, and retention of authenticity materials.
Understand in one sentence: The announcement clarifies that from January 1, 2023 to December 31, 2027, individual industrial and commercial households may have individual income tax halved on the portion of annual taxable income not exceeding 2 million yuan, and three types of entities may enjoy a 50% reduction on "six taxes and two fees"; the corporate income tax preference for small low-profit enterprises is extended to the end of 2027.
Understand in one sentence: Conclusion: Starting from January 1, 2023, enterprises that can accurately collect and account for R&D expenses may independently choose to enjoy the super deduction for R&D expenses in the first half of the year at the July prepayment; if not chosen, they may enjoy it uniformly at the October prepayment or annual settlement, and processing still follows the principles of actual occurrence, self-judgment, declaration to enjoy, and document retention for inspection.
Understand in one sentence: Conclusion: Starting from January 1, 2023, eligible resident enterprises, whether under audit collection or deemed collection, can enjoy the small low-profit enterprise corporate income tax preference by filling in the filing form during prepayment and annual settlement, without other procedures; those with non-legal-person branches must aggregate indicators for judgment, the preference is uniformly prepaid quarterly, and tax should be supplemented if the annual settlement finds that conditions are not met.
Understand in one sentence: Conclusion: Starting from August 1, 2021, the nationwide integration of VAT and consumption tax filing forms with urban maintenance and construction tax, education surcharge, and local education surcharge filing forms was implemented. Taxpayers should use the corresponding new filing forms to simultaneously complete the filing of main taxes and surtaxes, and the original surtax filing forms are no longer used.
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Content principles
Verifiable sourceEach article indicates the authority, document number, date, validity status, and official link.
Interpretation has boundariesOfficial interpretations are clearly distinguished from Kailing analysis, without mixing or impersonating official sources.
Content traceabilityRecord the source verification value and update time; policy changes enter the review process.
Common Questions
The original policy texts and official interpretations mainly come from the State Taxation Administration's policy and regulation database. Each policy page retains the issuing authority, document number, issue date, effectiveness status, and official verification link.
No. The page clearly distinguishes policy original text, official interpretation, and Kailing practical key points; Kailing content is used to help enterprises understand and implement, and specific interpretations are subject to the policy original text and the opinion of the competent tax authority.
It is recommended to first verify the applicable entity, business scenario, effective date, and region, then review policy changes, implementation checklists, and risk alerts; for major transactions, judgment should be made in conjunction with the competent tax authority's position.
Yes. The system records official sources and content verification values; when the original policy text, official interpretation, or validity status changes, the related content enters a re-verification process.