Chinese Tax Regulation Update – January & February 2026

The latest development in China Tax Regulation mainly includes:

• Transition of VAT incentive policies after the implementation of the VAT Law
• Interpretation of the taxable non-goods transactions and the scope of taxable goods subject to VAT rate of 9%
• Input VAT credit mechanism for long-term assets
• Input VAT credit-related matters and other miscellaneous VAT issues
• Registration of general VAT payer status

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