Announcement of the State Taxation Administration on Declaration Matters Concerning Withholding Value-Added Tax by Domestic Entities for Natural Persons (State Taxation Administration Announcement No. 2026 of Year 19)
Date: 2026-09-04
In accordance with the "Value-Added Tax Law of the People's Republic of China," the "Regulations for the Implementation of the Value-Added Tax Law of the People's Republic of China," and the "Announcement of the Ministry of Finance and the State Administration of Taxation on Issuing the 'Measures for Domestic Entities to Withhold and Pay Value-Added Tax for Individuals'" (Notice No. 2026 of 28), the State Taxation Administration has formulated the "Declaration Form for Domestic Entities to Withhold and Pay Value-Added Tax and Surcharges for Individuals" along with its supporting documents, which are hereby announced.
This notice shall take effect on 2026/11/1.
Notice hereby.
Attachment:
1. VAT and Surcharges Withholding Declaration Form for Individuals by Domestic Entities and Supporting Documents
2. Filing Instructions for the VAT and Surcharges Withholding Declaration Form of Domestic Entities on Behalf of Natural Persons and Its Supporting Documents
State Administration of Taxation
2026-9-4
Filing Instructions for the "Declaration Form for Value-Added Tax and Surcharges Withheld by Domestic Entities on Natural Persons" and Its Supporting Documents
1. Scope
The "Declaration Form for Value-Added Tax and Surcharges Withheld by Domestic Entities on Natural Persons" and its supporting documents (hereinafter referred to as this form) apply to scenarios where domestic entities withhold value-added tax and surcharges from natural persons within the country.
II. Instructions for Filing the "Withholding Declaration Form for VAT and Surcharges on Natural Persons by Domestic Entities"
(I) Header Items
1. Withholding Obligation Period: Enter the period when the withholding obligation occurred, including year and month.
2. Withholding Agent Name: Enter the full legal name of the withholding agent's organization.
3. Withholding Agent Taxpayer Identification Number (Unified Social Credit Code): Enter the withholding agent's taxpayer identification number or unified social credit code.
(II) In-balance Items
1. Column 1 "No.": Fill in sequentially by row.
2. Column 2 "Name": Enter the individual's full name.
3. Column 3 "ID Type": Enter the valid ID name for natural persons.
4. Column 4 "ID Number": Enter the ID number as shown on the individual's valid identification document.
5. Column 5 "Date Tax Withholding Obligation Arises": Enter the date when the tax withholding obligation arises, specified to year, month, and day. If a withholding agent has taxable transactions with the same individual on multiple days (including two or more), each transaction must be recorded on a separate line by date.
6. Column 6 "Taxable Transaction Item": Enter the specific taxable transaction items listed under "Qualified Taxable Transactions" as defined in Article 1 of the Announcement of the Ministry of Finance and the State Administration of Taxation on Issuing the <Administrative Measures for Domestic Entities Withholding Value-Added Tax for Individuals> (2026 No. 28). If a withholding agent has multiple (including two or more) taxable transactions with the same individual, each different taxable transaction item must be recorded on a separate line.
7. Column 7 "Invoice Issued on Behalf": Enter "Yes" if the individual has applied for and completed the invoice issuance; otherwise, enter "No".
8. Column 8 "Sales Revenue": Enter the sales revenue on which value-added tax (VAT) must be withheld, calculated in accordance with the "Value-Added Tax Law of the People's Republic of China," its "Implementing Regulations," and the "Announcement of the Ministry of Finance and the State Administration of Taxation on Issuing the 'Measures for the Withholding of Value-Added Tax by Domestic Entities for Natural Persons'" (2026, No. 28), as well as relevant regulations.
9. Column 9 "Applicable Levy Rate (%)": Enter the statutory levy rate for taxable transactions. Leave this column blank if Column 7 "Invoice Issued on Behalf" is set to "Yes".
10. Column 10 "Value-Added Tax Exemption Nature Code": Enter the exemption nature code corresponding to the taxable transaction eligible for VAT preferential policies, as specified in the "Catalog of Tax Reduction and Exemption Policies" published by the State Administration of Taxation. This field is mandatory if there are tax reduction or exemption circumstances. If Column 7 "Has a VAT Special Invoice Been Issued on Behalf?" is marked "Yes", this column does not need to be filled.
11. Column 11 "VAT Reduction Amount": Calculate and enter the VAT reduction amount applicable to taxable transactions based on the VAT preferential policy, using the "VAT Reduction Nature Code" from column 10. If column 7 "Invoice Issued by Agent" is marked as "Yes", this column does not need to be filled.
12. Column 12 "VAT Payable": Based on Column 8 "Sales Revenue",
Fill in Column 9 "Prescribed Tax Rate (%)" and Column 11 "VAT Exemption Amount". If Column 7 "Invoice Issued on Behalf" is set to "Yes", leave this column blank.
13. Column 13 "Withheld Surcharges": Enter the total amount of urban maintenance and construction tax, education surcharge, and local education surcharge that should be withheld according to regulations. This column must equal the value in Column 19 "Total Withheld Surcharges" of the corresponding taxable transaction in the Attachment to the VAT and Surcharge Return Form for Domestic Entities Withholding on Individuals (Surcharge Details). If Column 7 "Invoice Issued on Behalf" is marked "Yes", this column does not need to be filled.
14. Column 14 "Remarks": Enter any details the withholding agent deems necessary to clarify, or as required by the tax authority.
III. Instructions for Filling Out the "Supplementary Materials of Value-Added Tax and Surcharges Withholding Declaration Form by Domestic Entities for Natural Persons" (Surcharges Situation Table)
(I) Header Items
Reporting Period for Withholding Obligation, Name of Withholding Agent, Taxpayer Identification Number (Unified Social Credit Code) of the Withholding Agent: The information entered must match the corresponding items in "Section I (Header Items)" of the "Return Form for Value-Added Tax and Surcharges on Natural Persons Withheld by Domestic Entities."
(II) In-balance Items
1. Column 1 "Sequence Number": This column must match the sequence number in column 1 of the same taxable transaction in the "Declaration Form for VAT and Related Taxes Deducted by Domestic Entities on Behalf of Natural Persons."
2. Column 2 "Name": This column must match the "Name" in column 2 of the "Declaration Form for Withholding Individual Value-Added Tax and Surcharges by Domestic Entities" corresponding to the same taxable transaction.
3. Column 3 "ID Number": This column must match the ID number in column 4 of the "Declaration Form for Value-Added Tax and Surcharges Withheld by Domestic Entities on Natural Persons" for the same taxable transaction.
4. Column 4 "Date withholding obligation arose": This column must match the value in Column 5 "Date withholding obligation arose" of the "Declaration Form for Value-Added Tax and Surcharges Withheld by Domestic Entities on Natural Persons" for the same taxable transaction.
5. Column 5 "Taxable Transaction Item": This column must match Column 6 "Taxable Transaction Item" for the same taxable transaction in the "Declaration Form of Value-Added Tax and Surcharges Deducted with Source by Domestic Entities for Natural Persons."
6. Column 6 "VAT Payable at Source": Enter the VAT amount payable at source in accordance with regulations. This column must match Column 12 "VAT Payable at Source" for the same taxable transaction in the "Declaration Form on VAT and Surcharges Payable at Source by Domestic Entities for Natural Persons."
7. Column 7 "Tax Rate (%)": Enter the urban maintenance and construction tax rate applicable to taxable transactions. If column 7 "Issued Invoice on Behalf" in the Declaration Form for Value-Added Tax and Surcharges with Deduction by Domestic Entities for Natural Persons is marked "Yes", this column does not need to be filled.
8. Column 8 "Tax Reduction Nature Code": Enter the tax reduction nature code corresponding to the taxable transaction eligible for city maintenance and construction tax incentives, as specified in the "Catalog of Tax Reduction Policy Codes" published by the State Administration of Taxation. This field is required if there are any tax reductions or exemptions. However, if Column 7 "Whether a VAT Invoice Has Been Withheld on Behalf" in the "Declaration Form for Value-Added Tax and Surcharges Withheld by Domestic Entities for Natural Persons" is marked as "Yes," this column does not need to be filled.
9. Column 9 "Tax Reduction Amount": Calculate and enter the tax reduction amount applicable to taxable transactions based on the preferential policies for urban maintenance and construction tax, as specified in column 8 "Tax Reduction Nature Code". This column is not required if column 7 "Invoice Already Issued" in the "Declaration Form for VAT and Additional Taxes Deducted by Domestic Entities on Behalf of Natural Persons" is marked as "Yes".
10. Column 10 "Withholding Tax Amount": Fill in based on Column 6 "Withholding VAT Amount", Column 7 "Tax Rate (%)", and Column 9 "Tax Reduction Amount". The calculation formula is: Withholding Urban Maintenance and Construction Tax = Withholding VAT × Urban Maintenance and Construction Tax Rate - Urban Maintenance and Construction Tax Reduction. If Column 7 "Whether an Invoice Has Been代issued" on the "VAT and Surcharges Declaration Form for Domestic Entities Withholding from Individuals" is marked as "Yes," this column does not need to be filled.
11. Column 11 "Tax Rate (%)": Enter the surcharge rate for education fees applicable to taxable transactions. If Column 7 "Whether an invoice has been issued" in the "Declaration Form for VAT and Additional Taxes Withheld by Domestic Entities on Natural Persons" is marked as "Yes", this column does not need to be filled out.
12. Column 12 "Tax Reduction Nature Code": Enter the tax reduction nature code corresponding to the taxable transaction eligible for the education surcharge preferential policy, as specified in the "Catalog of Tax Reduction and Exemption Policy Codes" issued by the State Administration of Taxation. This field is required if there are any fee reductions or exemptions. However, it should be left blank if Column 7 "Whether a VAT Invoice Has Been Issued on Behalf of Natural Persons" in the "Declaration Form for Value-Added Tax and Related Taxes Withheld by Domestic Entities on Behalf of Natural Persons" is marked "Yes".
13. Column 13 "Tax Reduction Amount": Calculate and enter the tax reduction amount for taxable transactions eligible for the education surcharge preferential policy based on the "Preference Code for Tax Reduction" in column 12. If column 7 "Issued Invoice Already Generated" in the "Declaration Form for Value-Added Tax and Related Taxes Withheld by Domestic Entities for Natural Persons" is marked "Yes", this column does not need to be filled.
14. Column 14 "Amount to Withhold": Fill in based on Column 6 "VAT Amount to Withhold", Column 11 "Rate (%)", and Column 13 "Tax Exemption Amount". The calculation formula is: Education Surcharge Amount to Withhold = VAT Amount to Withheld × Education Surcharge Rate - Education Surcharge Exemption Amount. If Column 7 "Invoice Issued on Behalf" in the "Declaration Form for Domestic Entities Withholding VAT and Surcharges for Individuals" is marked "Yes", this column does not need to be filled.
15. Column 15 "Rate (%)": Enter the local education surcharge rate applicable to the taxable transaction. If Column 7 "Whether VAT invoice has been issued on behalf" in the "VAT and Additional Taxes Declaration Form for Withholding Individuals by Domestic Entities" is marked as "Yes," this column does not need to be filled.
16. Column 16 "Tax Reduction Nature Code": Enter the tax reduction nature code corresponding to the taxable transaction eligible for the local education surcharge preferential policy, as specified in the "Directory of Tax Reduction and Exemption Policy Codes" published by the State Administration of Taxation. This field is mandatory if a tax reduction or exemption applies. However, if Column 7 "Has Invoice Been Issued on Behalf?" in the "Declaration Form for Value-Added Tax and Surcharges Deducted and Paid by Domestic Entities for Natural Persons" is marked as "Yes," this column may be left blank.
17. Column 17 "Reduction/Exemption Amount": Calculate and enter the reduction/exemption amount for taxable transactions applicable to the local education surcharge preferential policy, based on the "Tax Reduction/Exemption Nature Code" in column 16. If column 7 "Invoice Issued on Behalf" in the "VAT and Surcharges Declaration Form for Withholding by Domestic Entities on Natural Persons" is marked as "Yes", this column need not be filled.
18. Column 18 "Amount to Withhold": Fill in based on Column 6 "VAT to Withhold", Column 15 "Tax Rate (%)", and Column 17 "Exemption Amount". The calculation formula is: Local Education Surcharge Amount to Withhold = VAT to Withhold × Local Education Surcharge Tax Rate - Local Education Surcharge Exemption Amount. If Column 7 "Invoice Issued" in the "Declaration Form for VAT and Surcharges Withheld by Domestic Entities on Behalf of Individuals" is marked "Yes", this column does not need to be filled.
19. Column 19 "Total Withheld Additional Taxes": Fill in based on Column 10 "Withholdable Tax Amount", Column 14 "Withholdable Fee Amount", and Column 18 "Withholdable Fee Amount". The calculation formula is: Total Withheld Additional Taxes = Withheld Urban Maintenance and Construction Tax + Withheld Education Surcharge + Withheld Local Education Surcharge. If Column 7 "Issued Invoice on Behalf" in the "Declaration Form for Value-Added Tax and Additional Taxes Withheld by Domestic Entities on Natural Persons" is marked as "Yes", this column does not need to be filled.
IV. Other Matters
If submitting this form in paper format, provide two copies: one for the withholding agent and one for the tax authority.