Mainland China

On 30 October 2026, the State Administration of Taxation (SAT) published the draft “Management Measures for Non-Resident Enterprise Income Tax (Consultation Draft)” for public comment. The draft aims to clarify the criteria for identifying institutions and premises of non-resident enterprises in China, standardize the allocation of income and expenses, and strengthen administration of China-sourced income.

On 23 October 2026, the State Taxation Administration (STA) released the latest invoice data indicating that China’s economy maintained stable operations with continued innovation-driven growth throughout the first three quarters of 2026. The data, derived from value-added tax (VAT) invoices issued nationwide, serves as a high-frequency indicator of real economic activity across production, circulation, and

On 22 October 2026, the State Taxation Administration (STA) headquarters inaugurated a specialized tax-themed exhibition commemorating the 90th anniversary of the Chinese Workers’ and Peasants’ Red Army’s Long March victory. The exhibition, organized by the STA’s Party Committee, showcases historical tax documents, artifacts, and multimedia displays illustrating the evolution of China’s tax system from the

On 21 October 2026, the Central Commission for Discipline Inspection (CCDI) and the National Supervisory Commission announced that Wang Zhenhua, former inspector of the Goods and Services Tax Department of the State Taxation Administration (STA), is undergoing disciplinary review and supervisory investigation for suspected serious violations of discipline and law. Wang, who held a senior

On 20 October 2026, the State Taxation Administration (STA) released official guidance via its public disclosure platform addressing a critical tax credit management issue: the automatic D-level rating assignment to newly incorporated enterprises whose legal representatives previously managed D-level rated companies. This interpretation stems from the Measures for Tax Credit Rating Management (Trial) (SAT Order

On 19 October 2026, the State Taxation Administration (STA) released three typical cases as part of its ongoing campaign to rectify the “invoice economy”—a practice where local governments illegally attract investment by offering tax rebates through fraudulent invoicing. The cases involve the illegal introduction of invoicing companies, fictitious trade “circular invoicing,” and non-substantive operations issuing

On 19 October 2026, the STA published a policy commentary stressing the need for scientific and precise rectification of the “invoice economy” to consolidate the foundation of high-quality economic development. The article outlines a multi-pronged approach: strengthening source governance of invoice issuance, leveraging big data analytics to identify abnormal invoicing patterns, and enhancing inter-departmental coordination

On 19 October 2026, the State Taxation Administration (STA) published an expert commentary clarifying that “empty rotation of documents” (空转走单) – a practice where invoices are circulated without actual goods or services – constitutes a fake transaction under Chinese tax law. The article emphasizes that the so-called “invoice economy” (开票经济) lacking commercial substance violates the

On 16 October 2026, the STA released an open letter addressed to all retired personnel across the national tax system, titled “Silver-Haired Tax Emblem: Original Aspiration Passed Down.” The letter acknowledges the contributions of generations of tax officials in building China’s modern tax administration, particularly during major reforms such as the 1994 tax-sharing reform, the