State Administration of Taxation

Announcement on matters related to adjustment of VAT tax declaration

Announcement of the State Administration of Taxation

Announcement of the State Administration of Taxation 2025

In order to further improve the service and management of VAT tax declaration, the following announcements are now made on matters related to VAT tax declaration: 1. The tax authorities provide taxpayers with export goods information data collection services that apply to the VAT tax collection policy. When taxpayers export goods that are subject to the VAT tax tax policy, when processing VAT tax declaration, log in to the National Unified and Standardized Electronic Taxation Bureau to confirm the purpose of export goods information data. When confirming the use of export goods information data, taxpayers engaged in feed processing and re-export business need to fill in the amount of bonded imported materials consumed by export goods.

2. According to relevant policies and regulations, adjust the "VAT and Additional Tax Release Form (Applicable to General Taxpayers)" and its accompanying materials, the "VAT and Additional Tax Release Form" and its accompanying materials (see Appendix 1 and Appendix 2 for details).

3. This announcement shall come into effect on February 1, 2025. Announcement of the State Administration of Taxation on Matters Related to the Integration of Value-added Tax and Additional Tax Revenue Form (Announcement No. 20 of the State Administration of Taxation 2021) Annex 2 and Annex 6 are also abolished.

This announcement is hereby made.

State Administration of Taxation

Interpretation

Interpretation

Interpretation

Interpretation

In order to further improve the service and management of VAT tax declaration, the State Administration of Taxation issued the "Announcement of the State Administration of Taxation on Adjusting VAT Tax Declaration" (hereinafter referred to as the "Announcement"). The interpretation is now as follows:

1. What are the export goods that apply the VAT taxation policy?

Answer: Exported goods (hereinafter referred to as export taxable goods) that apply to the value-added taxable goods) refer to goods that apply to the value-added tax tax policy in the export process in accordance with the current tax policy provisions, including goods that clearly abolish export tax refund (exemption) in accordance with the decision of the State Council, as well as goods that apply to the export tax policy in accordance with other regulations.