Form detail
STA Form VAT - Small Taxpayer
PRC VAT Return - Small Taxpayer
Country
China
Revision year
2024
Methods
efile
Updated
2026-05-20
PRC VAT Return - Small Taxpayer
Periodic VAT return for small-taxpayer enterprises in the PRC.
Who must file: PRC small taxpayers with annual sales below the general-taxpayer threshold.
Practical overview
Small taxpayers apply a simplified 3 percent collection rate (1 percent under transitional incentives) and cannot claim input VAT credit. Returns are typically quarterly. Periodic policy adjustments have reduced or temporarily exempted the rate for monthly sales below specified thresholds; check current notices.
Practical steps
- Confirm small-taxpayer status and current applicable rate.
- Track VAT-taxable sales by period.
- File the quarterly VAT return via the e-tax bureau.
- Pay any VAT owed by the deadline.
Due-date notes
Typically quarterly, by the 15th of the month following the quarter end.
Timing: 15th after quarter end
Penalty snapshot
Late-payment surcharges and administrative penalties.
Related guides
Related citations
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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.