China
Exempt VAT for small scale taxpayers till 31 Dec 2023
China's State Administration for Taxation recently published a notice on VAT incentives for small taxpayers. From January 1 to December 31, 2023, small businesses with monthly sales under 100,000 yuan will be exempt from VAT.
Furthermore, the STA clarified that from January 1, 2023, until December 31, 2023:
- Taxpayers in the production services industry can benefit from an additional 5% VAT deduction based on the input VAT deducted in the current period.
- Taxpayers in the lifestyle services industry can benefit from an additional 10% additional VAT deduction based on the deductible input VAT in the current period.