China’s Exemption for Small Business Taxpayers was set to expire on 31 December 2022

Stephanie Melhem
January 6, 2023

China previously announced from 1 April 2022 to 31 December 2022, small-scale VAT taxpayers would be exempt from VAT on taxable sales income subject to a 3% levy rate. The exemption was set to expire on 31 December 2022.

The original announcement can be found here.

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Stephanie Melhem

Stephanie Melhem is a Junior Regulatory Counsel at Sovos Compliance. Within Sovos’ Regulatory Analysis function, Stephanie specializes in research and analysis of global VAT and GST. Stephanie received a B.S. with distinction in Applied Legal Studies from Suffolk University and a J.D. from the University of Massachusetts School of Law. Stephanie is a member of the Massachusetts Bar and New Hampshire Bar.
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