Announcement issuing the Measures for VAT withholding and payment by domestic entities for individuals
The Measures set out how domestic entities should withhold and remit VAT when purchasing taxable services or other taxable activities from individuals.
They cover the withholding obligation, taxable amount, applicable filing procedures, supporting records, and related compliance responsibilities.
Businesses should apply the official Measures together with current VAT rules and local filing guidance.
LOCAL POLICY ARCHIVE
Complete Policy Documents
The files are stored on the Guangyuan website for direct reading without opening an external government website.
Measures for VAT Withholding and Payment by Domestic Entities for Individuals (complete official Chinese document)Expand / collapse
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Official source: State Taxation Administration; Shandong Provincial Tax Service