Contributed and updated by Allan Jiang's team, PKF China
Key data (China)
Information up to date as at 1 September 2024.
| A. VAT registration and deregistration thresholds |
| VAT registration |
| Chinese businesses are automatically liable for VAT in China. A business must register for VAT as either a 'general taxpayer' or a 'small-scale taxpayer', depending on the level of turnover. |
| General taxpayers | Turnover |
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:59