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China Moves to Optimise Tax Payment Procedures

The State Administration of Taxation (SAT) has introduced 10 measures intended to optimise tax / fee payment procedures, a comprehensive list of which is to be compiled and then updated as required. Except in specific circumstances expressly endorsed by the relevant tax authorities, the onus will be on taxpayers themselves to identify and implement their preferred tax options.

In a further move, the Paperless Export Tax Rebate Application System is now open – on a voluntary basis – to SAT-designated Category I, II and III export-oriented businesses. The operation of the VAT invoice inquiry platform is also to be optimised, giving taxpayers access to special VAT invoice and general VAT invoice records dating back five years, as well as to a range of other related information.

Source: State Administration of Taxation

Content provided by Picture: HKTDC Research
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