China makes significant progress on tax certainty, launching pilot program for Advance Tax Rulings
|Tax Alerts, Legislation & Policy, Na ...|China
China is actively implementing an advance tax ruling system, with cities like Shanghai and Beijing introducing regulations in 2023 and 2024.
According to the State Council's 2024 legislative work plan, the "Draft Amendment to the Tax Collection and Administration Law" has been listed for review. It is anticipated that this amendment will address new trends in tax administration and support tax reform, with discussions around establishing a national advance tax ruling system. However, the inclusio…
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