On July 1, 2015, the National People's Congress ratified the Council of Europe and the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the “Convention”) that China signed on August 27, 2013. According to article 28 of the Convention, it entered into force on February 1, 2016, and China will start to implement it on January 1, 2017.
On January 18, 2016, the SAT released Announcement  No.4, specifying that the Convention:
- Applies to enterprise income tax, individual income tax, urban and township land use tax, real estate tax, land value-added tax, value-added tax, business tax, consumption tax, tobacco tax, vehicle purchase tax, vehicle and vessel tax, resource tax, city maintenance and construction tax, farmland occupation tax, stamp duty and deed tax. It does not provide assistance relating to any other taxes.
- Limits assistance to other contracting states for exchange of information, following the procedures under Guo Shui Fa  No. 70. It does not provide assistance with recovery of tax claims or measures of conservancy.
- Does not apply to Hong Kong and Macao Special Administrative Regions. Date of issue: January 18, 2016. Effective date: January 18, 2016