Mainland China

Mainland China: China Releases Draft Tax Administrative Reconsideration Rules for Public Consultation

On 1 September 2026, the State Taxation Administration (STA) officially released the “Draft Tax Administrative Reconsideration Rules (Consultation Draft)” for public consultation, marking a significant step in modernizing China’s tax dispute resolution framework. The draft rules aim to align tax administrative reconsideration procedures with the newly revised Administrative Reconsideration Law of the People’s Republic of […]

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Mainland China: STA Commissioner Hu Jinglin Inspects Xinjiang Tax Work, Emphasizes High-Quality Development

On 28-30 August 2026, State Taxation Administration (STA) Commissioner Hu Jinglin conducted a three-day inspection tour of the Xinjiang Uygur Autonomous Region, visiting tax offices in Urumqi, Kashgar, and the Khorgos Economic Development Zone. The visit focused on evaluating the implementation of tax policies supporting Xinjiang’s role as a core area of the Silk Road

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Mainland China: China VAT Input Tax Deduction for Flood-Damaged Inventory

On 31 August 2026, the State Taxation Administration (STA) published a taxpayer Q&A addressing the eligibility for value-added tax (VAT) input tax deduction on inventory destroyed by natural disasters. The query originated from a manufacturing enterprise whose warehouse suffered severe flooding due to heavy rainfall, resulting in total loss of stored goods. The taxpayer sought

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Mainland China: Former Hebei Tax Bureau Chief Inspector Under Discipline Investigation

On 28 August 2026, the National Supervisory Commission announced that Wang Wentao, former First-Class Chief Inspector of the Hebei Provincial Tax Bureau under the State Taxation Administration (STA), is undergoing disciplinary review and supervisory investigation for suspected serious violations of discipline and law. This action underscores the Chinese government’s continued zero-tolerance stance against corruption within

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Mainland China: “Spring Rain” Policy Nurtures Small Businesses for Steady Growth

As of 24 August 2026, the STA’s “Spring Rain” initiative continues to deliver targeted tax relief and services to micro and small enterprises (MSEs). The program, part of China’s broader pro-growth fiscal package, combines tax fee reductions, refund accelerations, and digitalized compliance support to stabilize MSE development amid economic headwinds. Policy implementation draws on the

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Mainland China: 13th Consecutive Year of Spring Breeze Action: 16 Measures Ease Tax Compliance

On 21 August 2026, the STA launched the 13th annual “Spring Breeze Action” unveiling 16 new taxpayer-service measures effective immediately through the 2026 filing season. The package addresses persistent pain points in tax payment, refund processing, dispute resolution, and cross-regional operations. Measures are grounded in the Tax Collection Administration Law and the State Council’s “delegation,

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Mainland China: China VAT Revenue Recognition: Invoicing Date vs Business Occurrence Date

On 4 August 2026, the State Taxation Administration (STA) published a taxpayer Q&A addressing the timing of revenue recognition for VAT purposes when invoices are issued belatedly. The question concerns a scenario where a taxpayer failed to issue invoices and report sales in the month the business occurred, and now seeks to issue supplementary invoices.

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China: Xinjiang Tax Bureau Deputy Chief Under Disciplinary Probe

As of 2026/08/03, the State Taxation Administration announced that Zhang Yijun, former Party Committee member and Deputy Director of the Taxation Bureau of the Xinjiang Uygur Autonomous Region, is under disciplinary review and supervisory investigation. The action reflects the authority’s resolve to reinforce integrity and rule‑of‑law in the tax system, sending a clear signal to

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State Tax Administration Issues Its First Cross‑Border Tax Industry Guideline: “Guideline on Tax Services for International Transportation” Officially Released

On July 31, 2026, the State Tax Administration (SAT) officially released its inaugural cross‑border tax industry guideline titled ‘Guideline on Tax Services for International Transportation.’ The document provides a comprehensive framework for tax administration of overseas transport‑related activities, aiming to clarify tax obligations for enterprises engaged in shipping, aviation, and other international transport modes. It

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Mainland China: Tax Bureau Reveals Three Officials Colluding with Criminals

According to a press release issued on 1 July 2026, the State Taxation Administration (STA) disclosed the outcome of three high-profile investigations in which tax officials colluded with organized criminal networks to manipulate tax assessments, conceal illicit income and obstruct audit procedures. The investigations span evidence of internal collusion across several provinces and involve alleged

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