China's crackdown on tax evasion and payment for exports has risen to the level of laws and regulations. Payment for export will be completely terminated!

The State Administration of Taxation, the Ministry of Finance, the Ministry of Commerce, the General Administration of Customs, and the State Administration for Market Regulation jointly issued the 'Announcement on Relevant Matters Concerning the Standardized Management of Export Optimization Services for Goods Subject to Domestic Link Tax' (hereinafter referred to as the 'Announcement').

China's crackdown on tax evasion and payment for exports has risen to the level of laws and regulations. Payment for export will be completely terminated!

This announcement is actually a review and correction of the previous issue of low-priced tax evasion and payment for exports. In fact, the most important purpose of the announcement issued by the five national departments is to target the low-priced tax evasion export of steel, which is commonly referred to as 'pay for export'.

Article 1: 'Taxpayers exporting taxable goods shall be subject to value-added tax and consumption tax as if they were domestic sales goods in accordance with current relevant regulations

Article 4: 'Before declaring the export of taxable goods to the customs, taxpayers shall complete registration information confirmation with the tax department through the electronic tax bureau or tax service hall. If the registration information confirmation has not been completed with the tax department, or if it belongs to tax abnormal situations such as cancellation, abnormality, or evasion (loss of contact), relevant tax related matters must be handled before handling customs procedures