Effective October 1, 2025, China’s State Taxation Administration (STA) is enforcing Announcement No.17 [2025], introducing major reforms to corporate income tax (CIT) prepayment and export declaration procedures.
The new regulation ends the long-standing practice of exporting goods using third-party export documents, a workaround often used by factories without export licenses. Under the new rules, exporters must clearly distinguish between self-operated and entrusted exports, and disclose the full details of the actual manufacturer in tax filings.
This shift marks a move toward real-name tax supervision and greater transparency in cross-border trade. While designed to prevent tax evasion and foreign exchange violations, it also requires major procedural changes for exporters, logistics providers, and overseas buyers.
Businesses are advised to:
- Review their current export models for compliance
- Register directly with Chinese tax authorities or through authorized trade agencies
- Prepare for tighter customs and documentation checks beginning in October
These reforms represent a significant step toward aligning China’s export tax framework with domestic rules — promoting accountability, but also increasing operational complexity for international partners.
Not certain your operations fully comply with the latest regulatory requirements, Now is the time to review and ensure your supply chain meets all updated requirements and avoid costly delays, fines, or disruptions.
The professional teams at ICL Global are available to provide clarification, guidance, and support to help you maintain smooth, compliant, and uninterrupted export operations.
For further information see: https://www.gov.cn/zhengce/zhengceku/202507/content_7032925.htm
ICL Global
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