New corporate income tax administration rules for business restructurings

The rules apply to relevant restructurings occurring on or after 1 January 2026. Businesses should review documentation and filing treatment in advance.

The State Taxation Administration has further clarified corporate income tax administration for business restructurings. Relevant companies should assess the restructuring date, transaction arrangements and eligibility conditions, retain supporting records and file as required.

For a specific transaction, follow the latest official document and filing requirements of the competent tax authority.