{"id":3375,"date":"2023-10-17T04:27:08","date_gmt":"2023-10-17T04:27:08","guid":{"rendered":"https:\/\/iris-international.co\/?p=3375"},"modified":"2024-12-09T15:27:56","modified_gmt":"2024-12-09T15:27:56","slug":"navigating-chinese-vat-for-overseas-company-setup-a-comprehensive-guide","status":"publish","type":"post","link":"https:\/\/iris-international.co\/vi\/2023\/10\/navigating-chinese-vat-for-overseas-company-setup-a-comprehensive-guide\/","title":{"rendered":"Gi\u1ea3i th\u00edch \u0111\u01a1n gi\u1ea3n v\u1ec1 lu\u1eadt thu\u1ebf VAT t\u1ea1i Trung Qu\u1ed1c"},"content":{"rendered":"<p>Welcome to our guide on understanding Value-added Tax (VAT) regulations in China, a crucial aspect of establishing an international company. VAT, analogous to a sales tax, is levied at various stages of production and distribution. This blog illuminates the VAT landscape, especially regarding foreign business setup in China. Whether you&#8217;re exploring company registration in China, understanding VAT is pivotal for compliance.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Hi\u1ec3u v\u1ec1 Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng (VAT) \u1edf Trung Qu\u1ed1c<\/h5>\n\n\n\n<p>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) \u1edf Trung Qu\u1ed1c l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u00ean h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u1edf c\u00e1c giai \u0111o\u1ea1n kh\u00e1c nhau c\u1ee7a qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 ph\u00e2n ph\u1ed1i. T\u01b0\u01a1ng t\u1ef1 nh\u01b0 thu\u1ebf b\u00e1n h\u00e0ng, n\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf m\u1ed7i giai \u0111o\u1ea1n c\u1ee7a qu\u00e1 tr\u00ecnh mua b\u00e1n ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5. Ng\u01b0\u1eddi b\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m thanh to\u00e1n lo\u1ea1i thu\u1ebf n\u00e0y, \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng m\u1ed9t t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee7a gi\u00e1 b\u00e1n. \u0110\u01b0\u1ee3c gi\u1edbi thi\u1ec7u v\u00e0o n\u0103m 1994 \u0111\u1ec3 thay th\u1ebf Thu\u1ebf kinh doanh, VAT \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t ngu\u1ed3n thu quan tr\u1ecdng cho ch\u00ednh ph\u1ee7 Trung Qu\u1ed1c.<\/p>\n\n\n\n<p>T\u1ea1i Trung Qu\u1ed1c, c\u00e1c doanh nghi\u1ec7p \u0111\u0103ng k\u00fd c\u00f3 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 c\u1ea3 c\u00e1c quy \u0111\u1ecbnh VAT trong n\u01b0\u1edbc v\u00e0 th\u1ebf gi\u1edbi. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c n\u1ed9p \u0111\u1ecbnh k\u1ef3 c\u00e1c b\u1ea3n khai VAT v\u00e0 ghi ch\u00e9p c\u1ea9n th\u1eadn c\u00e1c kho\u1ea3n thanh to\u00e1n v\u00e0 ph\u1ea3i thu VAT. Ch\u1ea5p h\u00e0nh c\u00e1c y\u00eau c\u1ea7u li\u00ean quan \u0111\u1ebfn b\u1ea5t k\u1ef3 c\u1eadp nh\u1eadt n\u00e0o v\u1ec1 c\u00e1c quy \u0111\u1ecbnh VAT c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">C\u00e1c lo\u1ea1i thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng \u1edf Trung Qu\u1ed1c<\/h5>\n\n\n\n<p>Trong l\u0129nh v\u1ef1c thu\u1ebf c\u1ee7a Trung Qu\u1ed1c, tr\u00e1ch nhi\u1ec7m VAT \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u00e0nh hai d\u00f2ng ch\u00ednh: <strong>M\u1ee9c thu\u1ebf VAT ti\u00eau chu\u1ea9n<\/strong> v\u00e0 <strong>M\u1ee9c thu\u1ebf VAT c\u00f3 \u01b0u \u0111\u00e3i<\/strong>. Ph\u00e2n bi\u1ec7t d\u1ef1a tr\u00ean quy m\u00f4 thu nh\u1eadp ch\u1ecbu thu\u1ebf h\u00e0ng n\u0103m. M\u1ee9c thu\u1ebf VAT ti\u00eau chu\u1ea9n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p l\u1edbn c\u00f3 doanh thu h\u00e0ng n\u0103m tr\u00ean 5 tri\u1ec7u NDT, ch\u1ecbu m\u1ee9c thu\u1ebf GTGT l\u00e0 17%. Ng\u01b0\u1ee3c l\u1ea1i, M\u1ee9c thu\u1ebf VAT c\u00f3 \u01b0u \u0111\u00e3i \u0111\u1ea1i di\u1ec7n cho c\u00e1c doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf h\u00e0ng n\u0103m d\u01b0\u1edbi 5 tri\u1ec7u NDT, s\u1ebd ch\u1ecbu m\u1ee9c thu\u1ebf GTGT th\u1ea5p h\u01a1n l\u00e0 3% ho\u1eb7c 6%.<\/p>\n\n\n\n<p><strong>M\u1ee9c thu\u1ebf VAT ti\u00eau chu\u1ea9n<\/strong> : nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c nh\u00f3m n\u00e0y c\u00f3 ngh\u0129a v\u1ee5 t\u1ef1 t\u00ednh to\u00e1n, b\u00e1o c\u00e1o v\u00e0 n\u1ed9p VAT. C\u00e1c h\u1ed3 s\u01a1 chi ti\u1ebft v\u1ec1 c\u00e1c giao d\u1ecbch ch\u1ecbu thu\u1ebf, ch\u1eb3ng h\u1ea1n nh\u01b0 h\u00f3a \u0111\u01a1n v\u00e0 bi\u00ean nh\u1eadn, ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef c\u1ea9n th\u1eadn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh to\u00e1n VAT ch\u00ednh x\u00e1c. H\u01a1n n\u1eefa, nh\u1eefng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n thu\u1ebf \u0111\u1ecbnh k\u1ef3, v\u00e0 b\u1ea5t k\u1ef3 vi ph\u1ea1m n\u00e0o \u0111\u1ec1u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t v\u00e0 ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>\n\n\n\n<p>Ng\u01b0\u1ee3c l\u1ea1i, <strong>M\u1ee9c thu\u1ebf VAT c\u00f3 \u01b0u \u0111\u00e3i<\/strong> \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy tr\u00ecnh t\u00ednh v\u00e0 b\u00e1o c\u00e1o VAT \u0111\u01a1n gi\u1ea3n h\u01a1n. H\u1ecd c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf, gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. Tuy nhi\u00ean, vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh VAT c\u00f3 li\u00ean quan l\u00e0 b\u1eaft bu\u1ed9c, \u0111\u00f2i h\u1ecfi b\u00e1o c\u00e1o VAT ch\u00ednh x\u00e1c v\u00e0 thanh to\u00e1n \u0111\u00fang h\u1ea1n.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Ch\u1ecdn gi\u1eefa n\u1ed9p thu\u1ebf GTGT quy m\u00f4 nh\u1ecf v\u00e0 n\u1ed9p thu\u1ebf GTGT chung.<\/h5>\n\n\n\n<p>When setting up an company in China, businesses face a crucial choice: register as VAT small-scale taxpayers or VAT general taxpayers. Small-scale taxpayers typically include smaller enterprises with limited annual revenue, while general taxpayers are larger entities with substantial annual revenue. The decision hinges on factors like company size, industry, customer base, and ability to manage VAT obligations. General taxpayers enjoy benefits like invoicing and VAT credit claims but navigate more intricate regulations. Businesses must assess their circumstances, considering the pros and cons, before selecting their taxpayer category.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Ai c\u1ea7n \u0111\u0103ng k\u00fd VAT Trung Qu\u1ed1c?<\/h5>\n\n\n\n<p>B\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o tham gia b\u00e1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf \u1edf Trung Qu\u1ed1c, cho d\u00f9 trong n\u01b0\u1edbc hay n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf GTGT \u1edf Trung Qu\u1ed1c. Ng\u01b0\u1ee1ng \u0111\u0103ng k\u00fd kh\u00e1c nhau d\u1ef1a tr\u00ean quy m\u00f4 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ph\u00e2n bi\u1ec7t gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u00eau chu\u1ea9n v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u01b0u \u0111\u00e3i. N\u00f3i chung, c\u00e1c doanh nghi\u1ec7p c\u00f3 doanh s\u1ed1 b\u00e1n h\u00e0ng ch\u1ecbu thu\u1ebf h\u00e0ng n\u0103m v\u01b0\u1ee3t qu\u00e1 5 tri\u1ec7u NDT ph\u1ea3i \u0111\u0103ng k\u00fd l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u00eau chu\u1ea9n, trong khi nh\u1eefng doanh nghi\u1ec7p d\u01b0\u1edbi m\u1ee9c n\u00e0y c\u00f3 th\u1ec3 ch\u1ecdn t\u01b0 c\u00e1ch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u01b0u \u0111\u00e3i. Tuy nhi\u00ean, c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c ngo\u1ea1i l\u1ec7 ho\u1eb7c \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t d\u1ef1a tr\u00ean ng\u00e0nh ngh\u1ec1 ho\u1eb7c lo\u1ea1i h\u00ecnh kinh doanh.<\/p>\n\n\n\n<p>C\u00e1c t\u00ecnh hu\u1ed1ng \u0111i\u1ec3n h\u00ecnh \u0111\u00f2i h\u1ecfi ph\u1ea3i \u0111\u0103ng k\u00fd VAT Trung Qu\u1ed1c bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf \u1edf Trung Qu\u1ed1c, b\u1ea5t k\u1ec3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n trong n\u01b0\u1edbc hay n\u01b0\u1edbc ngo\u00e0i.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u v\u00e0 b\u00e1n l\u1ebb h\u00e0ng h\u00f3a \u1edf Trung Qu\u1ed1c.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p tham gia th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed xuy\u00ean bi\u00ean gi\u1edbi, b\u00e1n h\u00e0ng cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng Trung Qu\u1ed1c.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3 cho kh\u00e1ch h\u00e0ng Trung Qu\u1ed1c, ch\u1eb3ng h\u1ea1n nh\u01b0 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, qu\u1ea3ng c\u00e1o v\u00e0 thi\u1ebft k\u1ebf.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p tham gia c\u00e1c ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng ho\u1eb7c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u1edf Trung Qu\u1ed1c.<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\">C\u00e1c c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT chung \u1edf Trung Qu\u1ed1c kh\u00f4ng?<\/h5>\n\n\n\n<p>C\u00e1c \u0111\u01a1n v\u1ecb b\u00ean ngo\u00e0i Trung Qu\u1ed1c kh\u00f4ng th\u1ec3 \u0111\u0103ng k\u00fd l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT t\u1ea1i Trung Qu\u1ed1c. \u0110\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y, h\u1ecd c\u1ea7n m\u1edf c\u00f4ng ty \u1edf Trung Qu\u1ed1c, ch\u1eb3ng h\u1ea1n nh\u01b0 doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c li\u00ean doanh. Ng\u01b0\u1ee3c l\u1ea1i, c\u00e1c c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf VAT, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ph\u1ea3i \u0111\u00f3ng \u1edf m\u1ee9c th\u1ea5p \u1edf Trung Qu\u1ed1c, th\u00f4ng th\u01b0\u1eddng t\u1eeb 5.000-20.000 NDT doanh thu m\u1ed7i th\u00e1ng ho\u1eb7c 300-500 NDT cho m\u1ed7i giao d\u1ecbch \u1edf h\u1ea7u h\u1ebft c\u00e1c t\u1ec9nh. B\u1ea5t k\u1ec3 doanh thu, c\u00e1c doanh nghi\u1ec7p v\u00e0 \u0111\u01a1n v\u1ecb kh\u00e1c t\u1ef1 \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 VAT \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch ch\u1ecbu thu\u1ebf c\u1ee7a h\u1ecd.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">VAT \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u1edf Trung Qu\u1ed1c<\/h5>\n\n\n\n<p>To <a href=\"https:\/\/iris-international.co\/vi\/2023\/10\/18\/china-company-registration-the-simple-and-better-way\/\" title=\"\">establish an company in China<\/a>, understanding Value-added Tax (VAT) is pivotal. VAT is imposed on the value added during production, serving as a crucial revenue source and a key component of China&#8217;s tax framework. Compliance with VAT regulations is imperative for foreign entities operating in China, ensuring legal and efficient operations.<\/p>\n\n\n\n<p>C\u00e1c c\u00f4ng ty m\u1edf t\u1ea1i Trung Qu\u1ed1c thu\u1ed9c nh\u00f3m Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u00eau chu\u1ea9n v\u00e0 ph\u1ea3i ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t VAT ti\u00eau chu\u1ea9n l\u00e0 17%. H\u1ecd ph\u1ea3i t\u1ef1 t\u00ednh to\u00e1n, b\u00e1o c\u00e1o v\u00e0 thanh to\u00e1n VAT \u0111\u1ed3ng th\u1eddi duy tr\u00ec h\u1ed3 s\u01a1 ch\u00ednh x\u00e1c v\u1ec1 c\u00e1c giao d\u1ecbch ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh to\u00e1n VAT ch\u00ednh x\u00e1c.<\/p>\n\n\n\n<p>Adherence to relevant VAT regulations, timely reporting, and payment are vital obligations for foreign entities. Failure to comply can incur significant penalties and fines. Seeking professional guidance is highly recommended to ensure strict adherence to VAT regulations and facilitate a smooth company setup in China.<\/p>\n\n\n\n<p>If you&#8217;re considering venturing into the realm of business setup in China, understanding VAT is paramount. Compliance with VAT regulations ensures seamless operations and legal standing. At Iris International, we specialize in incorporation services in China and can guide you through this intricate process. From foreign company registration to recruitment, EOR services, tax and accounting, and payroll, among others. We offer comprehensive assistance. Contact us to schedule a meeting with our consultants and embark on a successful business journey in China.<\/p>\n\n\n<div class=\"wp-block-jetpack-contact-form is-layout-flex wp-container-jetpack-contact-form-is-layout-b7ed9015 wp-block-jetpack-contact-form-is-layout-flex\"><a href=\"https:\/\/iris-international.co\/vi\/2023\/10\/navigating-chinese-vat-for-overseas-company-setup-a-comprehensive-guide\/\" target=\"_blank\" rel=\"noopener noreferrer\">G\u1eedi bi\u1ec3u m\u1eabu.<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Unlock the Essentials of Chinese VAT: A Guide to Compliance and International Business Setup in China&#8217;s Tax Landscape.<\/p>","protected":false},"author":2,"featured_media":3371,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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