China Legal Notes

๐Ÿ‘‰ STA Documents

STA interpretation documents related to tax collection and administration

Tax Administration โ€” STA Interpretation Documents

็จŽๆ”ถๅพ็ฎก โ€” ๆ”ฟ็ญ–่งฃ่ฏปๆ–‡ไปถ

Official interpretation documents and Q&A sessions published by the State Taxation Administration (STA) on the STA Policy Database regarding tax collection, administration, and compliance.

Document Numbering

Chinese government documents follow specific numbering patterns. STA [Year] No.X indicates an STA Announcement. State Council Decree No.X indicates a State Council regulation.

Tax Administration Documents (2 documents)

Document No.โ†•Titleโ†•Issuedโ–ผTypeStatusLinks
STA/MIIT/CAC 2025 No.22
Internet Platform Tax Information Reporting โ€” Administrative Penalties Interpretation
ๅ…ณไบŽใ€Šๅ›ฝๅฎถ็จŽๅŠกๆ€ปๅฑ€ ๅทฅไธšๅ’ŒไฟกๆฏๅŒ–้ƒจ ๅ›ฝๅฎถไบ’่”็ฝ‘ไฟกๆฏๅŠžๅ…ฌๅฎคๅ…ณไบŽ่ง„่Œƒไบ’่”็ฝ‘ๅนณๅฐไผไธšๆถ‰็จŽไฟกๆฏๆŠฅ้€ๆœ‰ๅ…ณ่กŒๆ”ฟๅค„็ฝšไบ‹้กน็š„ๅ…ฌๅ‘Šใ€‹็š„่งฃ่ฏป
2025.09.28InterpretationIn force
State Council Decree No.810
Internet Platform Tax Information Reporting Provisions โ€” Q&A (MOJ/STA Press Conference)
ๅธๆณ•้ƒจ ็จŽๅŠกๆ€ปๅฑ€่ดŸ่ดฃไบบๅฐฑใ€Šไบ’่”็ฝ‘ๅนณๅฐไผไธšๆถ‰็จŽไฟกๆฏๆŠฅ้€่ง„ๅฎšใ€‹็ญ”่ฎฐ่€…้—ฎ
2025.06.20Q&AIn force

Source: State Taxation Administration โ€” Policy & Regulation Database (fgk.chinatax.gov.cn)

2026 ยฉ Denis Shushin.

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