Consensus to be implemented：

1 We are committed to creating a rule-based business environment, providing robust legal support for business entities and establishing a stable and predictable tax environment by refining tax legislation, standardizing law enforcement conduct, unifying law enforcement standards, and improving the infrastructure for legal services.

2 We advocate for streamlining tax compliance by harnessing new technologies to modernize tax administration and service delivery, further streamlining tax filing processes, simplifying tax information reporting, reducing the frequency of tax payments, shortening settlement time of tax payments, and alleviating tax and fee burden on business entities, thereby improving the efficiency and convenience of tax administration.

3 We welcome the BRI jurisdictions to strengthen publicity and guidance on tax law, disseminate tax knowledge through multiple channels to enhance taxpayers’ awareness of their tax obligations. Moreover, we will make efforts to foster greater interaction and communication between tax authorities and taxpayers so as to promptly address taxpayers’ enquiries and provide customized tax guidance.

4 We are dedicated to creating a fair tax business environment, improving the transparency of tax information, vigorously combating tax violations, improving channels for appeals and reliefs in order to ensure the fairness of law enforcement and promote the compliance of taxpayers.

5 We encourage all jurisdictions to develop rational tax incentive policies in light of their own economic development needs and in compliance with international standards so as to help enterprises innovate and develop, and enhance market vitality and business confidence. We advocate for the stability and continuity of the preferential policies to avoid the adverse impact of frequent policy changes on businesses.