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Apply general tax payer
General tax payer, we also call it Value add tax payer which can issue VAT invoice.
The tax rate for Genral tax payer:
General Value Added Tax Payers pay VAT at 17%
General Value Added Tax Payers refer to commercial enterprises with annual sales value exceeding RMB 800,000 and with established financial system, while commercial enterprises failing to meet the requirements are small-scale Value Added Tax Payers. Those qualified as general Value Added Tax Payers can credit the Input Tax paid on purchase of goods against the output tax paid on sales. Those empowered to import/export are entitled to free export and refund. However, small-scale Value Added Tax Payers cannot credit the tax paid on purchase, while they are entitled to free export but no refund.
Application condition:
・ Annual sales value exceeding RMB 800,000;
・ A sound financial system;
・ The register capital should over 800,000RMB;
・ Have an actual office.

Business contact

WOFE/RO/Visa HK/Offshore company formation
郭小姐 (Vivian Guo) +86 21 6430 5286
周小姐 (Chloe Zhou) +86 21 6430 5121
Import & Export permit  Trademark Registration 
冯 小姐 (Miya Feng) +86 21 6430 5121
王 小姐 (Lau Wang) +86 21 6430 5286
Accounting  Enterprise annual inspection
吴小姐 (Wu Lei) +86 21 6430 5121
孙小姐 (Jenis Sun) +86 21 6430 5286
方小姐 (Pauline Fang) +86 21 6430 5121