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With the intention to encourage and support all sectors to resume production and operation, the Tax Bureau is now allowing Chinese General TaxPayers to be registered as Chinese Small Scale TaxPayers, mengingat mereka memenuhi syarat untuk melamar. 

What are the differences? 

One of the decisions for investors when setting up a business in China is whether to classify the new entity as a Small-scale or GWajib Pajak eneral.

Here are some quick facts of both categories

  • Small-scale Taxpayers are exempt from income tax given the business revenue is less than RMB 100,000. The corporate income tax rate applicable is 5%. 3% of value-added tax (VAT) applies to them in ALL business transactions. This VAT rate was just reduced to 1% for Small-scale Taxpayers for all sales that occurred between 1st Maret hingga 31st December 2020. (VAT is a similar concept to GST(goods and services tax)in certain countries.)
  • ·6% VAT applies to the General Taxpayer, which could be claimed back from the tax bureau during the annual tax refund. For enterprises with a revenue figure between 1 million to 3 million RMB, the corporate tax rate applicable is 10%. 
  • ·Business owners have the freedom to stay in the category of Small-scale Taxpayers until the accumulated business revenue exceeding five million RMB. 
  • Once business owners declared themselves as General Taxpayers, the option of being a Small-scale Taxpayer is no longer viable to them. 
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Tidak ada keuntungan absolut dari keduanya. Bergantung pada keadaan dan kebutuhan pemilik bisnis, yang satu mungkin lebih menarik daripada yang lain.

2021: Wajib Pajak Umum Tiongkok Dapat Mendaftar untuk Wajib Pajak Skala Kecil!

  Siapa yang berhak melamar?  

  • Investors from certain sectors could only be registered as Wajib Pajak Umum (misalnya stasiun patroli). Pelamar dari semua industri lain memenuhi syarat untuk melamar, dengan asumsi semua kriteria lainnya terpenuhi. 
  • The accumulated revenue of applying enterprise shall not exceed 5 million RMB during the past consecutive 12 months. 
  • The application deadline is 31st Desember 2020. Namun, perusahaan telah mengajukan permohonan Wajib Pajak Umum in 2020 are not to be re-registered, small Scale Taxpayer.

How is the VAT invoice (Fapiao)being issued during the transition?

The VAT invoices should be issued on all taxable sales as Small-Scaled Taxpayers dari tanggal pengajuan permohonan. Penjualan kena pajak terjadi sebelum tanggal pengajuan; faktur PPN akan diterbitkan sebagai Pajak Umumpayer.

For more information regarding this news or general consultation, feel free to check Our Chinese Business Consulting Services 

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