China on Tuesday released the implementing regulations for its value-added tax (VAT) law, providing detailed operational guidance ahead of the law’s formal implementation on January 1, 2026, in a move authorities said will help promote fair competition and support the development of a unified national market.

The regulations, issued by the State Taxation Administration (STA), consist of six chapters and 54 articles and lay out specific provisions on tax rates, taxable transactions, preferential policies and tax administration.

According to the STA, the rules are designed to ensure the smooth and orderly rollout of the VAT law by translating legislative principles into enforceable operational standards.

Industry analysts said the implementing regulations play a critical role in upholding the principle of taxation by law, clarifying the scope of legislative authorization and strengthening protections for taxpayers’ rights and interests, thereby providing institutional support for the VAT law’s implementation, according to state news agency Xinhua.