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. ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý 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 ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý Paper returns Electronic filing is recommended, but taxpayers may file a paper VAT return if they are unable to submit the return online. |
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Can a business submit paper VAT returns? | Yes, paper VAT returns can be filed in China. ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý Paper returns are mainly used when a business is newly established, when returns are corrected or in other special cases. |
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Can an agent submit |
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Web page updated on 24 Apr 2024 11:55