Notice Summary: Optimizing Export Services & Taxable Goods Management

Issuing Authorities: State Taxation Administration, Ministry of Finance, Ministry of Commerce, General Administration of Customs, State Administration for Market Regulation
Announcement No.: 2025-8
Effective Date: March 25, 2025

Key Provisions:
1.Tax Treatment:
● Goods subject to domestic VAT and Consumption Tax (as defined under Circular [2012] No. 39, Articles 7–8) must be taxed as domestic sales upon export.
● Enterprises exporting such goods must calculate and pay Corporate Income Tax in accordance with the law.

2.Registration & Compliance:
● Taxpayers must complete tax registration with authorities upon their first tax obligation and adhere to filing deadlines.
● Exporters or agents must submit accurate customs declarations and obtain required certificates (e.g., Proof of Entrusted Export Goods) within specified timelines.

3.Customs Procedures:
● Prior tax registration confirmation via digital or offline channels is mandatory before customs declaration. Entities with tax irregularities (e.g., deregistered) must resolve issues first.

4.Anti-Fraud Measures:
● Falsifying customs documents, underreporting, or facilitating illegal acts will incur penalties under the Tax Collection Law and Customs Penalty Regulations, including criminal liability.

5.Administrative Coordination:
● Tax clearance certificates are required for business deregistration, with inter-agency data sharing to reduce paperwork.
● Unspecified matters follow existing regulations.
Scope:
Covers all exporters, agents, and service providers involved in taxable goods trade. Unspecified matters follow existing regulations.

Summary: Enterprises exporting goods shall calculate and pay corporate income tax in accordance with the law.
The current policy updates remain unchanged. Whether there will be further adjustments is still uncertain, but we will provide real-time updates as needed.

Article from (https://fgk.chinatax.gov.cn/zcfgk/c100012/c5239280/content.html)