Bawabetna in China

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Business rules in China included in your program

Bawabetna summaries of official publications, each linked to its source. The official text prevails.

VAT

The VAT Law in force since 1 January 2026: 13% for sales of goods, processing and repair services, leasing of tangible movables and imports; 9% for transport, postal, basic telecommunications, construction, real estate leasing and sales, transfer of land use rights and listed goods (including agricultural products, edible oils, salt, feed and fertilisers); 6% for other services and intangible assets; zero for exports of goods and cross-border services listed by the State Council. The simplified method collection rate is 3%. Reference: VAT Law of the People's Republic of China, Articles 10, 11 and 38 (State Taxation Administration law database).

Official source

Enterprise income tax

Enterprise income tax is 25%; 20% for qualifying small low-profit enterprises; 15% for high and new technology enterprises supported by the State. Additional preferential policies for small enterprises may apply; check with the tax administration. Reference: Enterprise Income Tax Law, Articles 4 and 28.

Official source