China's Tax Administration Publishes Invoice Compliance Checklist

On April 24, 2026, the General Administration of Taxation published a positive and negative checklist for compliant invoice issuance. The guidance contains 44 items across four areas, including 16 positive practices and 28 negative ones, covering taxpayer identity, transaction authenticity, invoice details, and timing requirements. The goal is to move invoice-compliance rules further upstream into day-to-day business operations while reducing fake invoicing and invoice-driven shell-company behavior.