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Regulation Macro

China Publishes VAT Withholding Rules for Natural Persons

China’s Ministry of Finance and State Taxation Administration have issued the “Measures for Domestic Entities to Withhold and Remit VAT on Natural Persons,” now officially published. The rules establish procedures for domestic units to withhold value-added tax on behalf of individual taxpayers. This regulatory move affects tax compliance for cross-border and domestic transactions involving natural persons.

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