China's State Taxation Administration has issued Announcement No. 20 of 2026 on the release of the National Tax Administrative Penalty Discretionary Benchmark (2026 Edition). This is the first edition of a fully unified national tax administrative penalty discretionary benchmark (standard) that applies across China, superseding various penalty enforcement standards, fine ranges, and interpretations in different regions with effect from 1 November 2026. All tax authorities across the country …