A comprehensive overview of the major tax and fee policies introduced during the first half of 2026 is provided below.

Corporate Income Tax

Notice from the National Development and Reform Commission and other departments regarding the formulation of the 2026 list of integrated circuit enterprises or projects and software enterprises eligible for preferential tax policies (NDRC High-Tech [2026] No. 487).

Individual Income Tax

Announcement by the Ministry of Finance, the State Taxation Administration, and the Ministry of Housing and Urban-Rural Development on the continuation of the individual income tax policy supporting residents' home replacement purchases (Announcement [2026] No. 3 of the Ministry of Finance, the State Taxation Administration, and the Ministry of Housing and Urban-Rural Development).

Announcement by the Ministry of Finance, the State Taxation Administration, and the China Securities Regulatory Commission on the continuation of tax policies related to the pilot phase of innovative enterprises issuing Chinese Depository Receipts (Announcement [2026] No. 8 of the Ministry of Finance, the State Taxation Administration, and the China Securities Regulatory Commission).

Announcement by the State Taxation Administration on certain collection and administration matters concerning individual income tax (Announcement [2026] No. 12 of the State Taxation Administration).

Urban Land Use Tax

Announcement by the Ministry of Finance and the State Taxation Administration on the continuation of tax preferential policies for public rental housing (Announcement [2026] No. 4 of the Ministry of Finance and the State Taxation Administration).

Land Appreciation Tax

Announcement by the State Taxation Administration on several collection and administration standards for land appreciation tax (Announcement [2026] No. 3 of the State Taxation Administration).

Vehicle Purchase Tax

Announcement by the State Taxation Administration and the Ministry of Industry and Information Technology on releasing the Catalogue of Non-Transport Special Purpose Vehicles with Fixed Equipment Exempt from Vehicle Purchase Tax (Twenty-first Batch) (Announcement [2026] No. 7 of the State Taxation Administration and the Ministry of Industry and Information Technology).

Import and Export Taxes

Announcement by the Ministry of Finance and the State Taxation Administration on adjusting the export tax rebate policy for products including photovoltaic goods (Announcement [2026] No. 2 of the Ministry of Finance and the State Taxation Administration).

Notice from the Ministry of Finance, the Ministry of Commerce, the Ministry of Culture and Tourism, the General Administration of Customs, and the State Taxation Administration on matters related to port duty-free shops for inbound travelers (Finance and Tariffs [2026] No. 2).

Notice from the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration on the "zero-tariff" policy for goods imported for consumption by Hainan Free Trade Port island residents (Finance and Tariffs [2026] No. 6).

Announcement by the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration on tax preferential policies for returned export goods under cross-border e-commerce (Announcement [2026] No. 16 of the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration).

Notice from the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration on tax preferential policies for imports supporting technological innovation during the "15th Five-Year Plan" period (Finance and Tariffs [2026] No. 7).

Notice from the Ministry of Finance, the Publicity Department of the CPC Central Committee, the National Development and Reform Commission, the Ministry of Education, the Ministry of Science and Technology, the Ministry of Industry and Information Technology, the Ministry of Civil Affairs, the Ministry of Commerce, the Ministry of Culture and Tourism, the National Health Commission, the General Administration of Customs, and the State Taxation Administration on the management measures for tax preferential policies for imports supporting technological innovation during the "15th Five-Year Plan" period (Finance and Tariffs [2026] No. 8).

Notice from the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration on the list of duty-free items for scientific research, technological development, and teaching purposes imported during the "15th Five-Year Plan" period (Finance and Tariffs [2026] No. 9).

Notice from the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration on tax preferential policies for imports supporting the development of science popularization during the "15th Five-Year Plan" period (Finance and Tariffs [2026] No. 12).

Notice from the Ministry of Finance, the Publicity Department of the CPC Central Committee, the Ministry of Science and Technology, the Ministry of Industry and Information Technology, the General Administration of Customs, the State Taxation Administration, and the National Radio and Television Administration on the management measures for tax preferential policies for imports supporting the development of science popularization during the "15th Five-Year Plan" period (Finance and Tariffs [2026] No. 13).

Notice from the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration on tax preferential policies for imports by the national comprehensive fire and rescue force during the "15th Five-Year Plan" period (Finance and Tariffs [2026] No. 15).

Notice from the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration on tax preferential policies for imports for energy and resource exploration, development, and utilization during the "15th Five-Year Plan" period (Finance and Tariffs [2026] No. 16).

Notice from the Ministry of Finance, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the General Administration of Customs, the State Taxation Administration, and the National Energy Administration on the management measures for tax preferential policies for imports for energy and resource exploration, development, and utilization during the "15th Five-Year Plan" period (Finance and Tariffs [2026] No. 17).

Notice from the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration on tax preferential policies for imports of seeds and breeding stock during the "15th Five-Year Plan" period (Finance and Tariffs [2026] No. 18).

Notice from the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration on tax preferential policies for imported exhibits sold during the China International Fair for Trade in Services (Finance and Tariffs [2026] No. 22).

Notice from the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration on tax preferential policies for imported exhibits sold during international exhibitions in central and western regions during the "15th Five-Year Plan" period (Finance and Tariffs [2026] No. 23).

Notice from the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration on tax preferential policies for imported exhibits sold during the China Import and Export Fair (Canton Fair) during the "15th Five-Year Plan" period (Finance and Tariffs [2026] No. 24).

Social Insurance Premiums

Notice from the Ministry of Human Resources and Social Security, the Ministry of Education, the Ministry of Finance, and the State Taxation Administration on unemployment insurance supporting enterprise job retention and expansion (MOHRSS [2026] No. 39).

Tax Administration

Announcement by the State Taxation Administration on releasing the Measures for the Administration of Credit Evaluation for Tax-related Professional Services (Announcement [2026] No. 1 of the State Taxation Administration).

Announcement by the State Taxation Administration on revising certain tax enforcement documents (Announcement [2026] No. 10 of the State Taxation Administration).

Announcement by the State Taxation Administration on matters related to the comprehensive promotion of "invoice upon transaction" in the refined oil retail sector (Announcement [2026] No. 11 of the State Taxation Administration).

Taxpayer Services

Notice from the Ministry of Commerce and five other departments on strengthening measures to optimize the tax refund for departing travelers and expand inbound consumption (Commerce Consumption [2026] No. 74).

Notice from the General Office of the Ministry of Natural Resources, the General Office of the Ministry of Public Security, the General Office of the State Taxation Administration, the General Office of the State Administration for Market Regulation, and the General Office of the National Financial Regulatory Administration on efficiently handling the "one thing" of property transfer registration for corporate real estate purchases (Natural Resources Office [2026] No. 919).

Notice from the State Taxation Administration and eight other departments on carrying out the 2026 "Spring Rain Nourishes Seedlings" special action to support the development of small and micro business entities (Tax Service [2026] No. 17).

Notice from the State Taxation Administration on conducting the 2026 "Tax Service Breeze" initiative (Tax Service [2026] No. 18).

Notice from the State Taxation Administration and the National Financial Regulatory Administration on further deepening and standardizing the "Bank-Tax Interaction" work (Tax Service [2026] No. 19).

An e-book has also been created for convenient reference and collection.