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What are the VAT rates that currently apply on the mainland?

China has further reduced value-added tax (VAT) rates since 1 April 2019. This is in addition to the VAT reduction that had come into effect on 1 May 2018.

The current rates that have been in effect since 1 April this year are as follows:

 

Small-scale taxpayers and general taxpayers who qualify for the use of the simple tax computation method:

Simple Tax ComputationVAT Rate
Sale of goods or labour services, such as processing, repair or maintenance; sale of taxable services and intangible assets by small-scale taxpayers3%
Sale of immovable property, and leasing of immovable property that meet requirements5%

 

All general taxpayers:

TypeTaxable ItemsVAT Rate
Sale of goodsSale or importation of goods (except goods listed elsewhere); sale of labour services13%
Sale or importation of agricultural products, such as grains, liquefied petroleum gas, books or publications9%
Sale of servicesTransportation services9%
Postal services9%
Basic telecommunications services9%
Value-added telecommunications services6%
Construction services9%
Sale of immovable property9%
Financial services6%
R&D and technical services6%
Information technology services6%
Cultural and creative services6%
Auxiliary logistics services6%
Authentication and consultation services6%
Broadcast, film and TV services6%
Auxiliary commercial services6%
Tangible movable property leasing services13%
Immovable property leasing services9%
Other modern services6%
Everyday services: cultural, sport, education, medical, tourism, entertainment, catering, accommodation, domestic and other services6%
Sale of intangible assetsTechnology transfer, trademark, copyright, goodwill and other assets6%
Land-use rights9%

 

For further details, please access the following links:

China Details New VAT Reductions for 1 April Implementation

New VAT Rates 2019 (in Chinese)

Content provided by Picture: HKTDC Research
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