
China VAT: General Taxpayer vs Small-Scale Taxpayer
Compare China's general and small-scale VAT taxpayer methods under the 2026 framework, including the RMB 5 million threshold, input credits and operating impact.
Expert analysis and updates on China business regulations, tax policies, and financial best practices for foreign companies

Compare China's general and small-scale VAT taxpayer methods under the 2026 framework, including the RMB 5 million threshold, input credits and operating impact.

A practical monthly VAT filing pack for China companies, covering invoices, input and output tax, bank records, reconciliations and review controls.

A business-friendly introduction to China transfer pricing: related-party transactions, documentation, pricing support and common mistakes for foreign-invested companies.

A practical guide to common China tax penalties, why they happen, and how foreign companies can reduce risk with a monthly compliance process.

A practical guide to China tax filing frequency for foreign companies: monthly, quarterly and annual obligations, filing calendar and month-end process.

A practical guide to China withholding tax on outbound payments: dividends, interest, royalties, service fees, treaty relief and bank documentation.

A practical CIT guide for foreign companies in China: deductible expenses, documentation, annual reconciliation, related-party charges and common traps.

A practical explanation of fapiao in China: why customers ask for them, why suppliers’ invoices matter, and how foreign companies should control invoice risk.

A practical VAT guide for foreign companies in China: rate categories, fapiao controls, input VAT, filing rhythm and common mistakes.
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