📊 China Tax and Payroll

Tax Big Data Highlights China's Sound Economic Performance

China's State Taxation Administration published a news item using value-added tax invoice data to describe economic activity, highlighting four features of enterprise sales in January–August and the boost to goods and services spending during the National Day holiday. This is a statistical and public-relations release built from tax invoice data, not a new rule. It matters mainly as an official read on consumption and business activity rather than as a compliance obligation.

China sees surge in departure tax refunds in H1 2026

This is a news item from China's State Taxation Administration reporting a sharp rise in departure tax refund claims during the first half of 2026, with the National Day holiday cited as a boost to spending on both services and goods. It is a data and performance summary rather than a new rule, so it does not itself change any filing, refund, or eligibility requirements. It matters as an indicator that China is actively promoting inbound tourism and duty-free shopping, which may precede further expansion of the departure tax refund scheme.

Regulations on the Reporting of Tax-Related Information of Interne...

China now requires internet platform companies to report the identity and income information of the merchants and individual service providers operating on their platforms to tax authorities. Platforms must register their business details within 30 days and then file quarterly reports on platform users' identities and prior-quarter income. The rules give tax authorities a systematic data pipeline into the platform economy, backed by fines of up to RMB 500,000 and suspension of operations for failures or false reporting. Overseas platforms earning money from users in China are also covered.

First Online Departure Tax Refund Store Launched in Be...

China has launched its first online departure tax refund store, a pilot that moves the foreign-shopper tax refund process (currently handled at airport counters and designated refund desks) onto an online channel. The change matters to retailers, refund agencies and payment providers because it could shorten refund times and widen the number of shops able to offer refunds to overseas visitors. The source text is largely navigational and gives no operational detail, so scope, city and rules remain unclear.

What tax-related information is exempt from reporting,...

This item from China's State Taxation Administration (STA) appears under the title asking what tax-related information is exempt from reporting, but the captured page body contains only unrelated news teasers and site navigation text rather than the substantive rule. As a result, no concrete reporting exemption, scope, or obligation can be confirmed from the text provided. It should be treated as an informational/FAQ-type publication that may clarify existing reporting obligations rather than create new ones, and readers should verify the full text on the STA site before relying on it.

How is the amount of the tax refund calculated?

This guidance explains how the refundable VAT amount is calculated for tax-refundable goods, a formula used in China's departure tax refund scheme for overseas visitors. Refunds are based on the invoice amount including VAT, multiplied by a refund rate of 11% for goods taxed at 13% or 8% for goods taxed at 9%, minus the service fee charged by the refund agency. It matters because it sets the exact cash amount a departing shopper or refund agent can expect, so retailers and refund agents must apply the correct rate to avoid over- or under-claiming.