๐ STA Documents & Circulars
Key circulars and administrative measures issued by the State Taxation Administration relating to Value-Added Tax
STA Documents & Circulars
ๅฝๅฎถ็จๅกๆปๅฑๅขๅผ็จ่ง่ๆงๆไปถ
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 Value-Added 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.
This is not an exhaustive list. We focus on documents most relevant to cross-border transactions, digital services, export VAT refunds, and foreign-invested enterprises.
Key Policy Areas
The VAT Law (effective January 1, 2026) replaced the Interim Regulations (ๆ่กๆกไพ). Many pre-2026 circulars issued under the old framework (especially Caishui [2016] No. 36 and its annexes) remain partially in force for transitional purposes. The table below indicates current status.
Cross-border digital services: China does not offer VAT registration for non-resident businesses. Instead, the domestic purchaser acts as withholding agent (ๆฃ็ผดไนๅกไบบ) and withholds VAT at 6%. Since 2026, overseas entities may alternatively appoint a domestic agent to file VAT returns.
Export VAT refunds: Exporters of goods and qualifying cross-border services may claim zero-rating with input VAT refund, subject to the rules in MOF/STA [2026] No. 11.
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 |
|---|---|---|---|
| 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 |
| MOF/GAC/STA | ่ดขๆฟ้จ ๆตทๅ ณๆป็ฝฒ ็จๅกๆปๅฑ | Ministry of Finance + Customs + STA | Three-ministry joint |
China transitioned from the circular format (ๅ/ๅฝ) to public announcements (ๅ ฌๅ) around 2010. Older documents use pinyin prefixes (Caishui); newer ones use English abbreviations (STA, MOF/STA).
VAT Circulars & Administrative Measures (16 documents)
| Document No.โ | Titleโ | Issuedโผ | Type | Status | Links |
|---|---|---|---|---|---|
| MOF/STA 2026 No.11 | Announcement on VAT and Consumption Tax Policies for Export Business ๅ
ณไบๅบๅฃไธๅกๅขๅผ็จๅๆถ่ดน็จๆฟ็ญ็ๅ
ฌๅ | 2026.01.31 | Interpretation | In force | |
| MOF/STA 2026 No.10 | Announcement on Transitional VAT Preferential Policies Following the VAT Law ๅ
ณไบๅขๅผ็จๆณๆฝ่กๅๅขๅผ็จไผๆ ๆฟ็ญ่กๆฅไบ้กน็ๅ
ฌๅ | 2026.01.30 | Interpretation | In force | |
| STA 2026 No.2 | Announcement on Matters Related to General VAT Taxpayer Registration Management ๅ
ณไบๅขๅผ็จไธ่ฌ็บณ็จไบบ็ป่ฎฐ็ฎก็ๆๅ
ณไบ้กน็ๅ
ฌๅ | 2026.01.01 | Interpretation | In force | |
| MOF/STA 2025 No.17 | Announcement on VAT Policies for Personal Sales of Residential Housing ๅ
ณไบไธชไบบ้ๅฎไฝๆฟๅขๅผ็จๆฟ็ญ็ๅ
ฌๅ | 2025.12.31 | Circular | In force | |
| State Council Decree No.826 | VAT Implementation Regulations โ Official Q&A (MOJ/MOF/STA Press Conference) ๅธๆณ้จ ่ดขๆฟ้จ ็จๅกๆปๅฑ่ด่ดฃไบบๅฐฑใไธญๅไบบๆฐๅ
ฑๅๅฝๅขๅผ็จๆณๅฎๆฝๆกไพใ็ญ่ฎฐ่
้ฎ | 2025.12.25 | Q&A | In force | |
| STA 2025 No.5 | Revision of International Transport Vessel VAT Refund Management Measures โ Interpretation ๅ
ณไบใๅฝๅฎถ็จๅกๆปๅฑๅ
ณไบไฟฎ่ฎขใๅฝ้
่ฟ่พ่น่ถๅขๅผ็จ้็จ็ฎก็ๅๆณใ็ๅ
ฌๅใๆฟ็ญ่งฃ่ฏป | 2025.04.21 | Interpretation | In force | |
| STA/MOF/MOFCOM/GAC/SAMR 2025 | Export of Goods Subject to Domestic Taxes โ Service Optimization Interpretation ๅ
ณไบๅบๅพๅฝๅ
็ฏ่็จ่ดง็ฉๅบๅฃไผๅๆๅก ่ง่็ฎก็ๆๅ
ณไบ้กน็ๅ
ฌๅ็่งฃ่ฏป | 2025.03.25 | Interpretation | In force | |
| STA 2025 No.1 | Cross-border E-commerce Export Overseas Warehouse VAT Refund โ Interpretation ๅ
ณไบใๅฝๅฎถ็จๅกๆปๅฑๅ
ณไบๆฏๆ่ทจๅข็ตๅๅบๅฃๆตทๅคไปๅๅฑๅบๅฃ้๏ผๅ
๏ผ็จๆๅ
ณไบ้กน็ๅ
ฌๅใ็่งฃ่ฏป | 2025.01.27 | Interpretation | In force | |
| STA/MOF/CAAC 2024 No.9 | Civil Aviation Passenger Transport Digital E-fapiao Promotion โ Interpretation ๅ
ณไบใๅฝๅฎถ็จๅกๆปๅฑ ่ดขๆฟ้จ ไธญๅฝๆฐ็จ่ช็ฉบๅฑๅ
ณไบๆฐ่ชๆ
ๅฎข่ฟ่พๆๅกๆจๅนฟไฝฟ็จๅ
จ้ขๆฐๅญๅ็็ตๅญๅ็ฅจ็ๅ
ฌๅใ็่งฃ่ฏป | 2024.11.06 | Interpretation | In force | |
| STA/MOF/CRC 2024 No.8 | Railway Passenger Transport Digital E-fapiao Promotion โ Interpretation ๅ
ณไบใๅฝๅฎถ็จๅกๆปๅฑ ่ดขๆฟ้จ ไธญๅฝๅฝๅฎถ้่ทฏ้ๅขๆ้ๅ
ฌๅธๅ
ณไบ้่ทฏๅฎข่ฟๆจๅนฟไฝฟ็จๅ
จ้ขๆฐๅญๅ็็ตๅญๅ็ฅจ็ๅ
ฌๅใ็่งฃ่ฏป | 2024.09.29 | Interpretation | In force | |
| STA 2021 No.15 | Export Tax Refund Information System Optimization โ Interpretation ๅ
ณไบใๅฝๅฎถ็จๅกๆปๅฑๅ
ณไบไผๅๆดๅๅบๅฃ้็จไฟกๆฏ็ณป็ป ๆดๅฅฝๆๅก็บณ็จไบบๆๅ
ณไบ้กน็ๅ
ฌๅใ็่งฃ่ฏป | 2021.06.15 | Interpretation | In force | |
| STA 2020 No.18 | International Transport Vessel VAT Refund Management Measures โ Interpretation ๅ
ณไบใๅฝๅฎถ็จๅกๆปๅฑๅ
ณไบๅๅธใๅฝ้
่ฟ่พ่น่ถๅขๅผ็จ้็จ็ฎก็ๅๆณใ็ๅ
ฌๅใๆฟ็ญ่งฃ่ฏป | 2020.12.02 | Interpretation | In force | |
| STA 2016 No.29 | Trial Measures for VAT Exemption Administration for Cross-border Taxable Activities under B2V Reform ๅ
ณไบๅๅธใ่ฅไธ็จๆนๅพๅขๅผ็จ่ทจๅขๅบ็จ่กไธบๅขๅผ็จๅ
็จ็ฎก็ๅๆณ๏ผ่ฏ่ก๏ผใ็ๅ
ฌๅ | 2016.04.27 | Circular | Amended | |
| MOF/GAC/STA 2016 No.18 | Notice on Import Tax Policies for Cross-border E-commerce Retail ๅ
ณไบ่ทจๅข็ตๅญๅๅก้ถๅฎ่ฟๅฃ็จๆถๆฟ็ญ็้็ฅ | 2016.03.24 | Circular | Amended | |
| Caishui 2016 No.36 | Notice on Comprehensively Launching the Pilot Program of Replacing Business Tax with VAT ๅ
ณไบๅ
จ้ขๆจๅผ่ฅไธ็จๆนๅพๅขๅผ็จ่ฏ็น็้็ฅ | 2016.03.23 | Circular | Amended | |
| Caishui 2016 No.36 Annex 4 | Provisions on Cross-border Taxable Activities Eligible for Zero VAT Rate or VAT Exemption ่ทจๅขๅบ็จ่กไธบ้็จๅขๅผ็จ้ถ็จ็ๅๅ
็จๆฟ็ญ็่งๅฎ | 2016.03.23 | Circular | Amended |
Source: State Taxation Administration โ Policy & Regulation Database (fgk.chinatax.gov.cn)
๐ Implementation Regulations
ไธญๅไบบๆฐๅ ฑๅๅฝๅขๅผ็จๆณๅฎๆฝๆกไพ โ Implementation Regulations for the VAT Law of the PRC (State Council Decree No. 826, 2025)
Consumption Tax
ๆถ่ดน็จ โ Consumption Tax (excise tax on specific consumer goods)
2026 ยฉ Denis Shushin.
Disclaimer: The content presented on this website is intended for informational purposes only and does not constitute legal advice. Laws and regulations may change, and the information provided may not reflect the most current legal developments. We encourage visitors to consult a qualified legal advisor before making any decisions based on this content.