General (China)
The sales or importation of goods, the provision of services and the sales of intangible properties and immovable properties are subject to the standard rates of VAT in China. For general taxpayers, input VAT can be credited against output VAT.
The standard rates of VAT in China do not apply to:
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 16:18