๐ STA Documents
STA interpretation documents, Q&As, and case studies related to Individual Income Tax (IIT)
IIT โ STA Interpretation Documents
ไธชไบบๆๅพ็จ โ ๆฟ็ญ่งฃ่ฏปๆไปถ
Official interpretation documents, Q&A sessions, and illustrative case studies published by the State Taxation Administration (STA) on the STA Policy Database.
Document Numbering
Chinese government documents follow specific numbering patterns. STA [Year] No.X indicates an STA Announcement. Caishui [Year] No.X indicates a joint MOF/STA circular. Q&A sessions and case compilations may not have formal document numbers.
IIT Interpretations & Case Studies (5 documents)
| Document No.โ | Titleโ | Issuedโผ | Type | Status | Links |
|---|---|---|---|---|---|
| STA 2023 No.32 | IIT Annual Reconciliation Management Measures โ Interpretation ๅ
ณไบใไธชไบบๆๅพ็จ็ปผๅๆๅพๆฑ็ฎๆธ
็ผด็ฎก็ๅๆณใ็่งฃ่ฏป | 2025.02.26 | Interpretation | In force | |
| STA (2024 Tax Year) | IIT Annual Reconciliation โ Q&A (2024 Tax Year) 2024ๅนดๅบฆไธชไบบๆๅพ็จ็ปผๅๆๅพๆฑ็ฎๆธ
็ผด้ฎ็ญ | 2025.02.26 | Q&A | In force | |
| STA (2024 Tax Year) | IIT Annual Reconciliation โ Reminder Cases ไธชไบบๆๅพ็จ็ปผๅๆๅพๆฑ็ฎๆธ
็ผดๆ็คบๆกไพ | 2025.02.26 | Cases | In force | |
| STA (2023 Tax Year) | IIT Annual Filing โ Service and Risk Reminder: 13 Cases ไธชไบบๆๅพ็จๆฑ็ฎๆๅกไธ้ฃ้ฉๆ็คบๅไธๆกไพ | 2024.03.13 | Cases | In force | |
| STA 2023 No.13 | IIT Special Additional Deductions โ Increased Standards Interpretation ๅ
ณไบใๅฝๅฎถ็จๅกๆปๅฑๅ
ณไบ่ดฏๅฝปๆง่กๆ้ซไธชไบบๆๅพ็จๆๅ
ณไธ้กน้ๅ ๆฃ้คๆ ๅๆฟ็ญ็ๅ
ฌๅใ็่งฃ่ฏป | 2023.08.31 | Interpretation | In force |
Source: State Taxation Administration โ Policy & Regulation Database (fgk.chinatax.gov.cn)
๐ Implementation Regulations
ไธญๅไบบๆฐๅ ฑๅๅฝไธชไบบๆๅพ็จๆณๅฎๆฝๆกไพ โ Implementation Regulations for Individual Income Tax Law (State Council Order No. 707, 2018)
๐ Special Additional Deductions
ไธชไบบๆๅพ็จไธ้กน้ๅ ๆฃ้คๆ่กๅๆณ โ Interim Measures for Special Additional Deductions for IIT (State Council [2018] No. 41, as amended 2022/2023)
2026 ยฉ Denis Shushin.
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