π§Ύ China VAT Calculator
Calculate China VAT with multiple tax rates.
VAT Calculation Results
Price excl. VAT β
VAT Amount β
Price incl. VAT
β
Input VAT Deduction Calculation
Output VAT β
VAT Payable
β
VAT Calculation Notes
Price incl. VAT = Price excl. VAT Γ (1 + Rate)
Price excl. VAT = Price incl. VAT Γ· (1 + Rate)
VAT Amount = Price excl. VAT Γ Rate
VAT Payable = Output VAT - Input VAT
Frequently asked questions
Which VAT rate applies to my business?
The standard 13% rate applies to most goods sales, 9% to transportation and construction, 6% to modern services like consulting and IT, and small-scale taxpayers with annual revenue under RMB 5 million typically use the simplified 3% rate.
How do I convert between price excl. VAT and price incl. VAT?
Price incl. VAT = Price excl. VAT Γ (1 + rate), and Price excl. VAT = Price incl. VAT Γ· (1 + rate). Use whichever direction matches the figure you already have.
What is input VAT deduction and who can use it?
General taxpayers can deduct the VAT they already paid on purchases (input VAT) from the VAT they collect on sales (output VAT), paying only the difference. Small-scale taxpayers generally cannot claim this deduction.
Should my business register as a general or small-scale taxpayer?
Businesses with significant deductible purchases (manufacturing, trading) often benefit from general taxpayer status despite higher rates, while service businesses with few deductible inputs may pay less overall under the small-scale 3% rate.
Are these calculated figures the exact amount I need to file?
This calculator applies standard statutory rates for quick estimates. Actual filings may involve exemptions, preferential policies, or invoice-type rules, so confirm final figures with a tax advisor before filing.