Value-added tax (VAT) is an indirect tax applied to the sale of goods and provision of services. In 2016, all sectors of the People’s Republic of China were unified into the government VAT system, while various VAT rates were implemented on a sector by sector basis.
VAT unification stands to decrease the payable VAT and
improve cash flow for registered taxpayers. Specifically, for entities
registered as VAT general taxpayers (taxpayers), the application of VAT to all
sale of goods and provision of services […]