Announcement of the State Taxation Administration on the Threshold Standards and Other Matters Concerning the Collection and Administration of Value-Added Tax
Announcement of the State Taxation Administration on the Threshold Standards and Other Matters Concerning the Collection and Administration of Value-Added Tax
Announcement of the State Taxation Administration on the Threshold Standards and Other Matters Concerning the Collection and Administration of Value-Added Tax
Announcement of the State Taxation Administration [2026] No. 4
January 30, 2026
In accordance with the Announcement of the Ministry of Finance and the State Taxation Administration on Matters Concerning the Transition of VAT Preferential Policies Following the Implementation of the Value-Added Tax Law (Announcement [2026] No. 10, hereinafter referred to as the "Announcement No. 10"), the relevant collection and administration matters are hereby announced as follows:
I. Small-scale taxpayers who conduct taxable transactions with sales amounts below the threshold standard may choose to waive the tax exemption for all or part of the taxable transactions and issue special value-added tax (VAT) invoices.
II.
......
Announcement of the State Taxation Administration [2026] No. 4
January 30, 2026
In accordance with the Announcement of the Ministry of Finance and the State Taxation Administration on Matters Concerning the Transition of VAT Preferential Policies Following the Implementation of the Value-Added Tax Law (Announcement [2026] No. 10, hereinafter referred to as the "Announcement No. 10"), the relevant collection and administration matters are hereby announced as follows:
I. Small-scale taxpayers who conduct taxable transactions with sales amounts below the threshold standard may choose to waive the tax exemption for all or part of the taxable transactions and issue special value-added tax (VAT) invoices.
II.
......