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Taxation Services

VAT & Sales Tax Filing

All enterprises and individuals engaged in the sales of goods, provision of processing, repairs and replacement services, and the import of goods within China, are liable for VAT. There are a few exemptions as shown below:

  1. Self-produced agricultural products sold by agricultural producers
  2. Contraceptive medicines and devices
  3. Antique books
  4. Instruments and equipment imported directly for use in scientific research, experiments and education
  5. Materials and equipment imported from foreign governments and international organisations
  6. Articles imported directly by organisations for special use by the disabled

LehmanBrown, with unparalleled knowledge and experience of China tax and VAT, is able to help firms and individuals with their VAT and sales tax filing.

China VAT

In China, every individual and business that engages in the business of importation, reparation and sale of goods is obliged to pay Valued Added Tax (VAT) on the revenue from their operating activities. Generally, depending on their respective industry revenue, the tax rate is 17% on goods and 13% on services. However, the government has provided some exceptions in order to decrease the impact of VAT taxation on specific industries:

  • Small-scale taxpayers (3%)
  • Reduced rate for the transportation industry (11%)
  • Reduced rate for the agricultural and ecological industry (13%)

Once a business is legally established in China, a company has to prepare VAT & Sales Tax filing in order to pay the proper amount of taxation according to their revenue from business activities and provide them to the local and national authorities. LehmanBrown can assist you throughout this process and produce your Accounting Statements accordingly to file VAT and Sales Tax returns according to the local district and the national Chinese laws.

To make an enquiry, please contact us at enquiries@lehmanbrown.com.

For information about VAT & Sales Tax Filing LehmanBrown can offer, please see the relevant webpages.

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