Tax and Financial Laws & Regulations Database
Collects national and local tax laws, regulations, and policy documents to provide enterprises with authoritative and timely legal references and policy guidance.
Regulatory Classification
Covers laws and regulations in taxation, finance, and securities to help enterprises operate compliantly and manage risks.
Tax Laws and Regulations
National tax laws and regulations such as the Corporate Income Tax Law, Individual Income Tax Law, and Interim Regulations on Value-Added Tax
Index50Article
Financial Laws and Regulations
Corporate Accounting Standards, General Financial Rules, Accounting Law, and other relevant financial accounting laws and regulations
Index71Article
Securities Laws and Regulations
Securities Law, Administrative Measures for Information Disclosure of Listed Companies, and other relevant securities regulations and laws.
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Announcement of the State Administration of Taxation on Issuing the "National Standards for Administrative Penalty Discretion in Taxation (2026 Edition)" Announcement No. 2026 of the Year 20
The State Administration of Taxation has issued the "National Benchmark for Tax Administrative Penalties (2026 Edition)," which establishes penalty standards for 9 categories and 66 types of tax violations. These include non-compliance with tax registration management, books and vouchers management, tax declaration management, tax (fee) collection management, tax inspection management, invoice and certificate management, tax payment guarantees management, tax-related professional service management, and tax-related information reporting requirements. This benchmark takes effect on 1 11, 2026.
Interpretation of the Announcement on Issuing the "National Tax Administrative Penalty Discretionary Standards (2026 Edition)"
The State Taxation Administration provides an authoritative interpretation of the "National Standards for Tax Administrative Penalty Discretion (2026 Edition)," covering twelve key aspects: background, main content, "no penalty for minor violations," social security contribution penalties, late filing penalties, tax evasion penalties, invoice management coordination, effective date, and more.
Letter on Soliciting Opinions on the "Draft for Comments of Enterprise Accounting Standards—Accounting Subjects and Major Accounting Processes (Revised)" (Cai Ban Hui [Year 2026] No. 35)
The General Office of the Ministry of Finance issued Circular No. 2026 35, titled "Request for Comments on the Revised Draft of 'Enterprise Accounting Standards — Accounting Subjects and Main Financial Processing'". To support the development of the socialist market economy, further standardize accounting practices, unify financial operations, enhance the quality of accounting information, and facilitate the implementation of Enterprise Accounting Standard No. 30 — "Presentation of Financial Statements" (Cai Kuai [Year] No. 11), a comprehensive revision of the original enterprise accounting subject system was undertaken. The revisions cover five key areas: alignment with updated laws and regulations; support for national strategies and emerging economic sectors; responsiveness to practical accounting needs; coherence with the overall accounting standards framework; and preparation for the new presentation standard. The revised system includes six categories of subjects: assets, liabilities, common items, owner's equity, costs, and income/expenses. New subjects such as carbon emission rights assets and data resources have been added, and clarifications regarding the linkage between income/expense subjects and the new presentation standard have been improved. The deadline for submitting comments is 2026/10/30.
Announcement of the State Taxation Administration on Declaration Matters Concerning Withholding Value-Added Tax by Domestic Entities for Natural Persons (State Taxation Administration Announcement No. 2026 of Year 19)
The "Declaration Form for Value-Added Tax and Surcharges Deducted by Domestic Entities on Behalf of Individuals" and its supporting documents are hereby published, effective as of 2026/11/1.
Announcement of the Ministry of Finance and the State Taxation Administration on Issuing the "Administrative Measures for Withholding Value-Added Tax by Domestic Entities on Behalf of Natural Persons" (Ministry of Finance and State Taxation Administration Announcement No. 2026 of Year 28)
Issued the "Administrative Measures for Value-Added Tax Withholding by Domestic Entities on Individuals," clarifying VAT withholding rules for individuals providing R&D, software, design, consulting, and other services. Effective as of 2026-11-1.
Announcement of the Ministry of Finance and the State Administration of Taxation on Matters Concerning Individual Income Tax Policy on Dividends and Bonuses for Foreign Individuals (Announcement No. 2026 of the Year 27 by the Ministry of Finance and the State Administration of Taxation)
Clarify that foreign individuals receiving dividends or bonuses from foreign-invested enterprises are subject to individual income tax on "interest, dividends, and bonus income" at a rate of 20%. The foreign-invested enterprise must withhold and remit the tax when distributing dividends or bonuses and file the tax return by day 15 of the following month.
Notice on Launching the "One-Stop" Special Action for Supporting Innovation Policies of Technology-Based Enterprises (Department of Industry and Information Technology, High-Tech Division Letter [Year 2026] No. 346)
To implement the Party Central Committee and State Council's directives on optimizing government services and achieving "one efficient handling of one matter," this initiative streamlines policy support for innovative tech enterprises (using high-tech enterprises as a model) to enhance the business experience. We are launching a special campaign for high-tech enterprises to ensure seamless, efficient processing of all related matters in a single go.
Interpretation No. 21 of the Enterprise Accounting Standards (Draft for Comments) | Six Key Topics Including Surplus Reserve to Offset Losses
This draft for public comment provides guidance on six key issues in the implementation of accounting standards, including: accounting treatment for using capital reserves to offset losses; handling of special reserves of subsidiaries in consolidated financial statements; commodity accounting for commodity brokers; accounting for investments in associates and joint ventures; presentation of interest expense on lease liabilities; and presentation of cash flow statements.
Interpretation No. 22 to the Enterprise Accounting Standards (Draft for Comments) | Conditions for Applying the Equity Method, etc.
This exposure draft provides guidance on the application conditions of the equity method and the presentation of gains from bargain purchases under the equity method. It clarifies the criteria for applying the equity method, establishes a 20% voting rights threshold, and mandates separate line-item reporting for gains from bargain purchases.
Interpretation No. 19 to the Accounting Standards for Business Enterprises | Business Combinations and Financial Instruments
This interpretation clarifies the accounting treatment for compensation assets in business combinations not under common control, the handling of capital reserves when disposing of subsidiaries acquired through business combinations under common control, the derecognition of financial liabilities settled via electronic payment systems, the assessment of contractual cash flow characteristics of financial assets and related disclosures, and disclosures for equity instruments designated at fair value through other comprehensive income.
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