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China Tax Payers

August 28,2018.

China Taxpayers




Two Types VAT Taxpayers in China - General Taxpayers and Small-scale Taxpayers


General Taxpayers in China

In China, Small-scale Taxpayer’s tax filings are on quarterly basis, subject to a lower uniform VAT rate of three percent, not like General Taxpayer on current monthly basis. For Small-scale Taxpayers without any income in current quarter, VAT nil filing is still required, but the sub-charge taxes (such as Urban Maintenance and Construction Tax, Education Surcharge, local education surcharge etc.) filing are no longer required.


General Taxpayer are on current monthly basis, subject to a higher uniform VAT rate of 6 to17 percent, they can credit input VAT from output VAT, and also can entitled to VAT export exemptions and refunds. For a newly established company, it is strongly recommended to apply this status right away after its establishment.




Application of GVP Status


SINOINCORP could assist you apply General Taxpayer Status in China by the following aspect:


Collection of relevant documents or materials from your management;


Preparation of relevant GVP application documentations, i.e. application form, explanation letters, etc, for your management’s review and confirmation;


Submission of these well prepared documentations to your responsible tax authorities; and


Keep in touch with your responsible authorities and coordinate with your tax authorities for the purpose of a smooth and quick application and approval.


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