Development of Legal Regulation of Tax Obligations in the Context of Digitalization in China

The paper is dedicated to examining the characteristics and prospects of the development of Chinese legal regulation of tax obligations influenced by digitalization. The author discusses and analyzes obligations related to tax payments, submission of tax reports, and registration for tax purposes. Particular attention is given to the transformation of the legal regulation mechanism concerning Value Added Tax (VAT). Based on an analysis of the provisions regarding the obligation to submit tax reports in the People’s Republic of China (PRC), the author concludes that China possesses advanced experience in the implementation of electronic invoicing. This is characterized by the establishment of a requirement for taxpayers to use electronic invoices known as «fapiao» which are original and unique to the Chinese tax administration practice. The research demonstrates that the obligation to register for tax purposes in the PRC has been completely digitized in terms of its execution process, leading to a loss of its independent significance as a category of tax obligation.

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