๐ STA Circulars & Administrative Measures
Key circulars and departmental rules issued by the State Taxation Administration relating to Enterprise Income Tax
STA Circulars & Administrative Measures
ๅฝๅฎถ็จๅกๆปๅฑ่ง่ๆงๆไปถ
This section collects the most important circulars (ๅ ฌๅ), notices (้็ฅ), and administrative measures (ๅๆณ) issued by the State Taxation Administration (STA) and other ministries to implement and interpret the Enterprise Income Tax Law and its Implementation Regulations.
Official source: All documents below are published in the STA Policy & Regulation Database (็จๅกๆปๅฑๆฟ็ญๆณ่งๅบ) โ the authoritative repository maintained by the State Taxation Administration. The "Source" links in the table point to provincial STA mirror pages for reliable direct access.
This is not an exhaustive list. We focus on documents most relevant to foreign-invested enterprises and cross-border tax planning.
Understanding document numbering
Chinese regulatory documents are identified by romanised (pinyin) prefixes of the issuing authority. This convention is standard across Big 4 firms (KPMG, EY, PwC, Deloitte) and international tax practice.
| Prefix | Chinese | Issuing body | Format era |
|---|---|---|---|
| Guoshuifa | ๅฝ็จๅ | State Taxation Administration (STA) | Pre-2010 circulars |
| Caishui | ่ดข็จ | Ministry of Finance + STA (joint) | Joint notices |
| STA [Year] No.X | ๅฝๅฎถ็จๅกๆปๅฑๅ ฌๅ | State Taxation Administration | Post-2010 announcements |
| MOF/STA [Year] No.X | ่ดขๆฟ้จ ็จๅกๆปๅฑๅ ฌๅ | Ministry of Finance + STA | Joint announcements |
China transitioned from the circular format (ๅ/ๅฝ) to public announcements (ๅ ฌๅ) around 2010. Older documents use pinyin prefixes (Guoshuifa, Caishui); newer ones use English abbreviations (STA, MOF/STA).
STA Circulars & Administrative Measures (12 documents)
| Document No.โ | Titleโ | Issuedโผ | Type | Status | Links |
|---|---|---|---|---|---|
| STA 2025 No.2 | WHT Deferral for Overseas Investors Reinvestment of Distributed Profits โ Interpretation ๅ
ณไบใๅฝๅฎถ็จๅกๆปๅฑๅ
ณไบๅขๅคๆ่ต่
ไปฅๅ้
ๅฉๆถฆ็ดๆฅๆ่ต็จๆถๆตๅ
ๆฟ็ญๆๅ
ณไบ้กน็ๅ
ฌๅใ็่งฃ่ฏป | 2025.07.31 | Interpretation | In force | |
| STA 2025 No.3 | China Tax Residency Certificate โ Interpretation ๅ
ณไบใๅฝๅฎถ็จๅกๆปๅฑๅ
ณไบใไธญๅฝ็จๆถๅฑ
ๆฐ่บซไปฝ่ฏๆใๆๅ
ณไบ้กน็ๅ
ฌๅใ็่งฃ่ฏป | 2025.01.26 | Interpretation | In force | |
| STA 2024 (Vol.2) | R&D Super Deduction Project Assessment Cases (Vol. 2) ็ ๅ่ดน็จๅ ่ฎกๆฃ้ค้กน็ฎ้ดๅฎๆกไพ๏ผ็ฌฌไบ่พ๏ผ | 2024.12.13 | Cases | In force | |
| MOFCOM/CSRC et al. 2024 | Foreign Investors Strategic Investment in Listed Companies โ Q&A ๅๅก้จใไธญๅฝ่ฏ็ไผ็ญๅ
ญ้จ้จๆๅ
ณๅธๅฑ่ด่ดฃไบบๅฐฑใๅคๅฝๆ่ต่
ๅฏนไธๅธๅ
ฌๅธๆ็ฅๆ่ต็ฎก็ๅๆณใ็ญ่ฎฐ่
้ฎ | 2024.11.01 | Q&A | In force | |
| STA/SAFE 2021 Supp. | Outbound Payment Tax Filing for Service Trade โ Supplementary Interpretation ๅ
ณไบใๅฝๅฎถ็จๅกๆปๅฑ ๅฝๅฎถๅคๆฑ็ฎก็ๅฑๅ
ณไบๆๅก่ดธๆ็ญ้กน็ฎๅฏนๅคๆฏไป็จๅกๅคๆกๆๅ
ณ้ฎ้ข็่กฅๅ
ๅ
ฌๅใ็่งฃ่ฏป | 2021.07.02 | Interpretation | In force | |
| STA 2019 No.36 | Cross-border E-commerce Pilot Zone EIT Deemed Profit Assessment โ Interpretation ๅ
ณไบใๅฝๅฎถ็จๅกๆปๅฑๅ
ณไบ่ทจๅข็ตๅญๅๅก็ปผๅ่ฏ้ชๅบ้ถๅฎๅบๅฃไผไธๆๅพ็จๆ ธๅฎๅพๆถๆๅ
ณ้ฎ้ข็ๅ
ฌๅใ็่งฃ่ฏป | 2019.10.26 | Interpretation | In force | |
| STA 2018 No.28 | Measures for the Administration of Pre-tax Deduction Vouchers for Enterprise Income Tax ไผไธๆๅพ็จ็จๅๆฃ้คๅญ่ฏ็ฎก็ๅๆณ | 2018.06.06 | Circular | In force | |
| STA 2017 No.37 | Measures for the Administration of Source-based Withholding of Enterprise Income Tax on Non-resident Enterprises ้ๅฑ
ๆฐไผไธๆๅพ็จๆบๆณๆฃ็ผด็ฎก็ๆ่กๅๆณ | 2017.10.17 | Circular | In force | |
| STA 2015 No.7 | Announcement on Several Issues Concerning Enterprise Income Tax on Indirect Transfer of Assets by Non-resident Enterprises ๅ
ณไบ้ๅฑ
ๆฐไผไธ้ดๆฅ่ฝฌ่ฎฉ่ดขไบงไผไธๆๅพ็จ่ฅๅนฒ้ฎ้ข็ๅ
ฌๅ | 2015.02.03 | Circular | In force | |
| STA 2011 No.25 | Measures for the Administration of Pre-tax Deduction of Enterprise Asset Losses ไผไธ่ตไบงๆๅคฑๆๅพ็จ็จๅๆฃ้ค็ฎก็ๅๆณ | 2011.03.31 | Circular | In force | |
| Guoshuifa 2009 No.79 | Measures for the Administration of Enterprise Income Tax Annual Filing and Settlement ไผไธๆๅพ็จๆฑ็ฎๆธ
็ผด็ฎก็ๅๆณ | 2009.04.21 | Circular | In force | |
| Guoshuifa 2009 No.2 | Implementation Measures for Special Tax Adjustment (Trial) โ Transfer Pricing ็นๅซ็บณ็จ่ฐๆดๅฎๆฝๅๆณ๏ผ่ฏ่ก๏ผ | 2009.01.08 | Circular | In force |
Source: State Taxation Administration โ Policy & Regulation Database (fgk.chinatax.gov.cn)
๐ Implementation Regulations for Enterprise Income Tax Law
ไธญๅไบบๆฐๅ ฑๅๅฝไผไธๆๅพ็จๆณๅฎๆฝๆกไพ โ Implementation Regulations for the Enterprise Income Tax Law of the PRC (2024 Second Revision)
๐ Tax Incentives
Key documents governing Enterprise Income Tax incentives โ High-tech enterprises, R&D super deduction, small enterprises, and reinvestment WHT deferral
2026 ยฉ Denis Shushin.
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