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China - VAT submission guide

VAT submission guides

Updated by Allan Jiang's team, PKF China

How are VAT returns submitted to the tax authorities?There are two methods of filing VAT returns in China.
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Online filing
Taxpayers can file VAT returns online via the electronic tax bureau for the province where the business is located:
www.chinatax.gov.cn
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Paper returns
Electronic filing is recommended, but taxpayers may file a paper VAT return if they are unable to submit the return online.
Can a business submit paper VAT returns?Yes, paper VAT returns can be filed in China.
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Paper returns are mainly used when a business is newly established, when returns are corrected or in other special cases.
Can an agent submit

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Web page updated on 24 Apr 2024 11:55