Executive summary
Although the China State Taxation Administration (STA) has yet to issue comprehensive legislation on advance tax rulings at the national level, Anhui, Shenzhen, Nansha of Guangzhou, Nanjing and other regions are already exploring the implementation of advance tax rulings.
In December 2023, the Shanghai Taxation Bureau issued trial administrative measures for tax advance rulings, which clarified the scope of advance rulings, application procedures and post-application administrati…