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General VAT tax payer application

Generally there are two type of taxpayer in China, one is called small taxpayer which is automatically obtained when you get tax license.  Another is general taxpayer which is you need to prepare documents to apply for it.


The comparison for the two taxpayers are:



Taxpayer type

VAT percentage

Comments

Small taxpayer  

3%

Not deductible when get VAT fapiao from supplier. It is good for the consulting company.

General  taxpayer

17%

Deductible when get VAT fapiao from supplier. If you are doing trading business, most your customer will require 17% VAT fapiao from you.

 






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