VAT was introduced in China in 1994 to replace Business Tax. VAT is levied on value added during production and distribution. All industries in China are subject to VAT since January 2019. Exports are exempt from VAT
fdichina.com
{"hu3n0":{"state":{"logoProps":{"url":"https://yandex.com.tr"},"formProps":{"action":"https://yandex.com.tr/search","searchLabel":"Bul"},"services":{"activeItemId":"summary","items":[{"url":"https://yandex.com.tr/gundem/","title":"Gündem","id":"agenda"},{"url":"https://yandex.com.tr/shopping/","title":"Alışveriş","id":"shopping"},{"url":"https://yandex.com.tr/finance/","title":"Finans","id":"finance"},{"url":"https://yandex.com.tr/yacevap/","title":"YaCevap","id":"answers"},{"url":"https://yandex.com.tr/yaozet/","title":"YaÖzet","id":"summary"},{"url":"https://yandex.com.tr/travel/","title":"Seyahat","id":"travel"},{"url":"https://yandex.com.tr/video/search?text=popüler+videolar","title":"Video","id":"video"},{"url":"https://yandex.com.tr/gorsel/","title":"Görsel","id":"images"}]},"userProps":{"loggedIn":false,"ariaLabel":"Menü","plus":false,"birthdayHat":false,"child":false,"dialogProps":{"host":"yandex.com.tr","lang":"tr","project":"summary","queryParams":{"exp_flags":"skin","preset":"oceania","utm_source":"portal-summary"},"retpath":"https%3A%2F%2Fyandex.com.tr%2Fyaozet%2Ft%2Fkdv-beyannamesi%3Fncrnd%3D84699","tld":"com.tr","platform":"desktop"},"className":"PortalHeader-User"},"suggestProps":{"selectors":{"form":".HeaderForm","input":".HeaderForm-Input","submit":".HeaderForm-Submit","clear":".HeaderForm-Clear","layout":".HeaderForm-InputWrapper"},"suggestUrl":"https://yandex.com.tr/suggest/suggest-ya.cgi?show_experiment=222&show_experiment=224","deleteUrl":"https://yandex.com.tr/suggest-delete-text?srv=web&text_to_delete=","suggestPlaceholder":"Yapay zeka ile bul","platform":"desktop","hideKeyboardOnScroll":false,"additionalFormClasses":["mini-suggest_theme_tile","mini-suggest_overlay_tile","mini-suggest_expanding_yes","mini-suggest_prevent-empty_yes","mini-suggest_type-icon_yes","mini-suggest_personal_yes","mini-suggest_type-icon_yes","mini-suggest_rich_yes","mini-suggest_overlay_dark","mini-suggest_large_yes","mini-suggest_copy-fact_yes","mini-suggest_clipboard_yes","mini-suggest_turboapp_yes","mini-suggest_expanding_yes","mini-suggest_affix_yes","mini-suggest_carousel_yes","mini-suggest_traffic_yes","mini-suggest_re-request_yes","mini-suggest_source_yes","mini-suggest_favicon_yes","mini-suggest_more","mini-suggest_long-fact_yes","mini-suggest_hide-keyboard_yes","mini-suggest_clear-on-submit_yes","mini-suggest_focus-on-change_yes","mini-suggest_short-fact_yes","mini-suggest_app_yes","mini-suggest_grouping_yes","mini-suggest_entity-suggest_yes","mini-suggest_redesigned-navs_yes","mini-suggest_title-multiline_yes","mini-suggest_type-icon-wrapped_yes","mini-suggest_fulltext-highlight_yes","mini-suggest_fulltext-insert_yes","mini-suggest_lines_multi"],"counter":{"service":"summary_com_tr_desktop","url":"//yandex.ru/clck/jclck","timeout":300,"params":{"dtype":"stred","pid":"0","cid":"2873"}},"noSubmit":false,"formAction":"https://yandex.com.tr/search","tld":"com.tr","suggestParams":{"srv":"serp_com_tr_desktop","wiz":"TrWth","yu":"7403206681763833315","lr":20815,"uil":"tr","fact":1,"v":4,"use_verified":1,"safeclick":1,"skip_clickdaemon_host":1,"rich_nav":1,"verified_nav":1,"rich_phone":1,"use_favicon":1,"nav_favicon":1,"mt_wizard":1,"history":1,"nav_text":1,"maybe_ads":1,"icon":1,"hl":1,"n":10,"portal":1,"platform":"desktop","mob":0,"extend_fw":1,"suggest_entity_desktop":"1","entity_enrichment":"1","entity_max_count":"5"},"disableWebSuggest":false},"context":{"query":"","reqid":"1763833365517092-3637252184026781060-balancer-l7leveler-kubr-yp-klg-254-BAL","lr":"20815","aliceDeeplink":"{\"text\":\"\"}"},"baobab":{"parentNode":{"context":{"genInfo":{"prefix":"hu3nw01-0-1"},"ui":"desktop","service":"summary","fast":{"name":"summary","subtype":"header_tr"}}}}},"type":"summary","subtype":"header_tr"},"hu3n1":{"state":{"links":[{"id":"0","title":"Ana Sayfa","url":"/yaozet/","target":"_self"},{"id":"1","title":"Talimatlar","url":"/yaozet/how_to","target":"_self"},{"id":"2","title":"Eğitim","url":"/yaozet/education","target":"_self"},{"id":"3","title":"Tıp","url":"/yaozet/medicine","target":"_self"},{"id":"4","title":"Yasalar","url":"/yaozet/law","target":"_self"},{"id":"5","title":"Finans","url":"/yaozet/finance","target":"_self"},{"id":"6","title":"Oyunlar","url":"/yaozet/games","target":"_self"},{"id":"7","title":"Ürünler","url":"/yaozet/ecom","target":"_self"},{"id":"8","title":"Seyahat","url":"/yaozet/travel","target":"_self"},{"id":"9","title":"Servisler","url":"/yaozet/services","target":"_self"},{"id":"10","title":"Sinema","url":"/yaozet/cinema","target":"_self"},{"id":"11","title":"Programlama","url":"/yaozet/programming","target":"_self"},{"id":"12","title":"Otomobil","url":"/yaozet/auto","target":"_self"},{"id":"13","title":"Yemek","url":"/yaozet/food","target":"_self"},{"id":"14","title":"Bilim","url":"/yaozet/science","target":"_self"},{"id":"15","title":"Spor","url":"/yaozet/sports","target":"_self"},{"id":"16","title":"Edebiyat","url":"/yaozet/literature","target":"_self"},{"id":"17","title":"Emlak","url":"/yaozet/real_estate","target":"_self"},{"id":"18","title":"Diğer","url":"/yaozet/other","target":"_self"}],"title":"Kategoriler","baobab":{"parentNode":{"context":{"genInfo":{"prefix":"hu3nw02-0-1"},"ui":"desktop","service":"summary","fast":{"name":"summary","subtype":"header_categories"}}}}},"type":"summary","subtype":"header_categories"},"hu3n2":{"state":{"pageUrl":"https://yandex.com.tr/yaozet/t/kdv-beyannamesi","form":{"name":"yaozet","action":"/yaozet/create","validatePath":"/yaozet/create/json"},"header":{"title":"KDV Beyannamesi","subtitle":"Özetteki ilgi çekici içerikler","homeUrl":"/yaozet/","hasShare":false,"canUseNativeShare":false,"extralinksItems":[{"variant":"reportFeedback","reportFeedback":{"feature":"YaOzet","title":"Bu yanıtta yanlış olan nedir?","checkBoxLabels":[{"value":"Uygunsuz veya aşağılayıcı yanıt"},{"value":"Bilgi az"},{"value":"Bilgi güncel değil"},{"value":"Görüntüleme hataları"},{"value":"Diğer"}]}}]},"isIndex":false,"langFilter":{"selectedLang":"en","langOptions":[{"id":"all","href":"/yaozet/t/kdv-beyannamesi"},{"id":"tr","href":"/yaozet/t/kdv-beyannamesi?lang-filter=tr"},{"id":"en","href":"/yaozet/t/kdv-beyannamesi?lang-filter=en"}]},"feed":{"feedPath":"/yaozet/t/kdv-beyannamesi/json","paramsNext":{"last_video_score":"0","last_video_sharing_id":"","last_text_sharing_id":"QSsMzfhV","last_text_score":"0","lang-filter":"en"},"items":[{"title":"VAT System in China Overview","text":"VAT was introduced in China in 1994 to replace Business Tax. VAT is levied on value added during production and distribution. All industries in China are subject to VAT since January 2019. Exports are exempt from VAT","detailed":{"text":"VAT was introduced in China in 1994 to replace Business Tax. VAT is levied on value added during production and distribution. All industries in China are subject to VAT since January 2019. Exports are exempt from VAT","chapters":[{"id":0,"theses":[{"id":0,"link":null,"text":"VAT was introduced in China in 1994 to replace Business Tax"},{"id":1,"link":null,"text":"VAT is levied on value added during production and distribution"},{"id":2,"link":null,"text":"All industries in China are subject to VAT since January 2019"},{"id":3,"link":null,"text":"Exports are exempt from VAT"}],"title":"General Information"},{"id":1,"theses":[{"id":0,"link":null,"text":"General taxpayers have annual taxable income over RMB 5 million"},{"id":1,"link":null,"text":"Small-scale taxpayers have annual taxable revenue under RMB 5 million"},{"id":2,"link":null,"text":"Standard VAT rate is 17%, reduced rates of 3%, 9%, and 6%"}],"title":"Taxpayer Types"},{"id":2,"theses":[{"id":0,"link":null,"text":"All businesses selling taxable goods and services must register"},{"id":1,"link":null,"text":"Foreign entities cannot register as general VAT taxpayers"},{"id":2,"link":null,"text":"Businesses must issue VAT invoices and maintain accurate records"},{"id":3,"link":null,"text":"VAT returns must be filed and paid regularly"}],"title":"Registration and Compliance"},{"id":3,"theses":[{"id":0,"link":null,"text":"VAT fully transitioned to China by 2023"},{"id":1,"link":null,"text":"Small businesses receive 1% VAT rate from January 2023"},{"id":2,"link":null,"text":"Productive sectors get 5% VAT credit on input tax"},{"id":3,"link":null,"text":"Small firms face 20% income tax from 2023 to 2024"}],"title":"Recent Changes"}],"keypoints":null},"type":"text","categoryId":"finance","url":"https://fdichina.com/blog/overview-vat-in-china/","urlProcessed":"https://yandex.com.tr/yaozet/finance/vat-system-in-china-overview-id1-QSsMzfhV","pageUrl":"https://yandex.com.tr/yaozet/t/kdv-beyannamesi","sharingPath":"finance/vat-system-in-china-overview-id1-QSsMzfhV","tags":[{"href":"/yaozet/t/cin","text":"Çin"},{"href":"/yaozet/t/kdv","text":"KDV"},{"href":"/yaozet/t/vergi-sistemi","text":"Vergi Sistemi"},{"href":"/yaozet/t/kdv-beyannamesi","text":"KDV Beyannamesi"},{"href":"/yaozet/t/isletme-vergisi","text":"İşletme Vergisi"}]}]},"baobab":{"parentNode":{"context":{"genInfo":{"prefix":"hu3nw03-0-1"},"ui":"desktop","service":"summary","fast":{"name":"summary_main_response"}}}}},"type":"summary_main_response"},"hu3n3":{"state":{"isIndex":false,"form":{"name":"yaozet","action":"/yaozet/create","validatePath":"/yaozet/create/json"},"baobab":{"parentNode":{"context":{"genInfo":{"prefix":"hu3nw04-0-1"},"ui":"desktop","service":"summary","fast":{"name":"summary","subtype":"right-column"}}}}},"type":"summary","subtype":"right-column"},"hu3n4":{"state":{"generalLinks":[{"id":"privacy-policy","text":"Gizlilik politikası","url":"https://yandex.com.tr/legal/privacy_policy/tr/"},{"id":"terms-of-service","text":"Kullanıcı sözleşmesi","url":"https://yandex.com.tr/legal/yaozet_termsofuse"},{"id":"report-error","text":"Hata bildir","url":"https://forms.yandex.com.tr/surveys/13748122.01a6645a1ef15703c9b82a7b6c521932ddc0e3f7/"},{"id":"about-company","text":"Şirket hakkında","url":"https://yandex.com.tr/project/portal/contacts/"}],"copyright":{"url":"https://yandex.com.tr","currentYear":2025},"socialLinks":[{"url":"https://www.tiktok.com/@yandex.turkiye","type":"tiktok","title":"TikTok"},{"url":"https://www.youtube.com/@YandexTurkiye","type":"youtube","title":"Youtube"},{"url":"https://www.facebook.com/YandexComTr","type":"facebook","title":"Facebook"},{"url":"https://www.instagram.com/yandex__turkiye/","type":"instagram","title":"Instagram"},{"url":"https://x.com/yndxturkiye","type":"x","title":"X"}],"categoriesLink":[],"baobab":{"parentNode":{"context":{"genInfo":{"prefix":"hu3nw05-0-1"},"ui":"desktop","service":"summary","fast":{"name":"summary","subtype":"footer_tr"}}}}},"type":"summary","subtype":"footer_tr"}}