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China - VAT submission guide

Updated by Allan Jiang's team, PKF China

How are VAT returns submitted to the tax authorities?	There are two methods of filing VAT returns in China. �� Online filing Taxpayers can file VAT returns online via the electronic tax bureau for the province where the business is located: www.chinatax.gov.cn �� Paper returns Electronic filing is recommended, but taxpayers may file a paper VAT return if they are unable to submit the return online.

Can a business submit paper VAT returns?	Yes, paper VAT returns can be filed in China. �� Paper returns are mainly used when a business is newly established, when returns are corrected or in other special cases.

Can an agent submit a VAT return on behalf of the business?	Yes. An agent can submit a VAT return on behalf of a business via the electronic tax bureau under the authorisation of the taxpayer. They can also submit a return in person at the relevant tax bureau by providing a letter of authorisation (power of attorney).

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