The three departments issued an announcement regarding the connection of preferential policies for import value-added tax after the implementation of the Value-Added Tax Law

36Kr
2026.02.11 08:54

36Kr learned that the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation issued an announcement regarding the connection of preferential policies for import value-added tax after the implementation of the Value-Added Tax Law. The preferential policies for import value-added tax in the "Notice on Value-Added Tax Policies for Anti-Cancer Drugs" (CaiShui [2018] No. 47) and the "Notice on Value-Added Tax Policies for Rare Disease Drugs" (CaiShui [2019] No. 24) will continue to be implemented from January 1, 2026, to December 31, 2027. Other import value-added tax preferential policies and related supporting documents that were implemented before the Value-Added Tax Law came into effect and have an expiration date after January 1, 2026, will continue to be executed according to the original regulations

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