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China Announces Consolidation of Returns for Several Tax Types — Orbitax Tax News & Alerts

China's State Administration of Taxation has issued Announcement No. 9 of 2021 concerning the consolidation of returns for several different tax types. The announcement provides that from 1 June 2021, taxpayers can use a single return for the declaration and payment of multiple tax types, including urban land use tax; house property tax; vehicle and vessel tax; stamp duty; cultivated land (farmland) use tax; resource tax; land valued-added (appreciation) tax; deed tax; environmental tax; and tobacco tax.

The announcement also provides that starting from 1 May 2021, a pilot project will be launched for integrating the forms for value-added tax and consumption tax with urban maintenance and construction tax, education surcharge, and local education surcharge. The pilot project will run in the provinces of Hainan and Shaanxi and the cities of Dalian and Xiamen.