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State Taxation Administration Issues Positive and Negative Lists for Compliant Invoice Issuance

China's tax authority released positive and negative lists for compliant invoicing, defining clear standards on entity, business, invoice content, and timing to curb invoice-economy risks.

Industry News国家税务总局Source
2026-05-07

On April 24, 2026, the State Taxation Administration issued positive and negative lists for compliant invoicing. The guidance supports taxpayer self-checks and strengthens data-driven prevention of invoice-economy risks through earlier rules and risk alerts.