Form detail
STA Form VAT - General Taxpayer
PRC VAT Return - General Taxpayer
Country
China
Revision year
2024
Methods
efile
Updated
2026-05-20
PRC VAT Return - General Taxpayer
Periodic VAT return for general-taxpayer enterprises in the PRC.
Who must file: PRC general taxpayers with VAT-taxable sales above the small-taxpayer threshold.
Practical overview
PRC general taxpayers can claim input VAT credit and apply the standard VAT rates (13 percent, 9 percent, 6 percent depending on category). Returns are typically monthly. The general-taxpayer status is generally required above the annual sales threshold of 5,000,000 RMB and is sticky once obtained.
Practical steps
- Track output VAT on sales and input VAT on purchases.
- Reconcile fapiao (tax invoices) issued and received.
- File the VAT return monthly via the e-tax bureau.
- Pay any VAT owed by the deadline.
Due-date notes
Typically by the 15th of the following month.
Timing: 15th of next month
Penalty snapshot
Late-payment surcharges and administrative penalties.
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
Cited by
Primary sources
- State Taxation Administration of ChinaVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.