What tax-related information is exempt from reporting,...
Published: July 26, 2026
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Last verified: Jul 26, 2026 · Report an issue
Executive Summary
This policy clarifies specific categories of tax-related information that are exempt from mandatory reporting to Chinese tax authorities. It aims to reduce compliance burdens for taxpayers and streamline reporting procedures. The exemption applies to certain internal operational data and non-material transactions, but taxpayers must still meet core filing obligations.
Key Points
Information deemed non-material, such as internal cost allocation memos and preliminary draft calculations, is exempt from formal reporting.
Data relating to transactions below a defined de minimis threshold (e.g., intercompany loans under RMB 1 million) need not be reported.
Proprietary business formulas and trade secret data can be excluded from reporting if they are not directly linked to tax liability.
Routine administrative documents, such as meeting minutes and internal correspondence, are no longer required to be submitted.
Taxpayers must still file statutory returns (e.g., CIT, VAT) and supporting schedules; only auxiliary documentation is exempted.
The policy applies uniformly across all industries and taxpayer categories, effective from the date of issuance.