# State Taxation Administration
Latest news and articles about State Taxation Administration
Total: 3 articles found
China Opens Early Appointments for 2025 Personal Income Tax Reconciliation; Filing Window Runs March–June 2026
China’s tax authority has scheduled the 2025 comprehensive personal income tax reconciliation for 1 March–30 June 2026 and will allow taxpayers to book appointments via the Personal Income Tax App from 25 February for filings between 1–20 March. The rest of the filing period (21 March–30 June) requires no appointment and is open for walk-in processing.
China Tightens VAT Rules: New Guidance Clarifies Input Deductions, Long‑term Assets and Prepayment Obligations
China has issued three implementing measures to clarify how businesses deduct input VAT, treat high‑value long‑term assets and manage VAT prepayments, along with transitional filing changes. The rules reduce legal ambiguity but require firms to adjust accounting systems and cash‑flow planning, with construction, real estate and oil & gas particularly affected.
China Raises VAT Per‑Sale Threshold to 1,000 Yuan, Extends Relief to Small Businesses
China will raise the VAT per‑transaction threshold to 1,000 yuan from January 2026 and extend formal VAT threshold relief to registered small‑scale taxpayers (annual sales ≤5 million yuan). The rules preserve higher monthly/quarterly thresholds for periodic filers, carve out exceptions for sustained commercial activities, and strengthen withholding obligations for payers.