In the Announcement of the State Taxation Administration [2021] No. 6 issued on 31 March, China’s tax office tried to make the country’s tax system a little friendlier. As part of the 2021 "Spring Wind Campaign - Making Tax Easy for Taxpayers" and following initiatives of the State Council (China’s chief administrative authority), the new rules introduce a list of tax offenses which will be exempt from administrative penalties if:
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