The Value-Added Tax Law of the PRC took effect on 1 January 2026, replacing the 1993 Interim VAT Regulations and completing the legislation of China's largest tax. The most useful points for foreigners doing business in China (sole traders, WFOEs, freelancers):

1. Small-taxpayer relief continues. Per the MOF/STA transition announcement, from 1 Jan 2026 to 31 Dec 2027 small-scale taxpayers are exempt from VAT on monthly sales up to ¥100,000, and transactions subject to the 3% levy rate are collected at a reduced 1%.

2. Headline rates are unchanged: 13% for goods, 6% for services, 3% levy rate for small-scale taxpayers.

3. Individuals with occasional transactions can have invoices issued on their behalf at the tax service hall and pay per transaction.

(Note: preferential policies carry expiry dates and may change — confirm with your tax bureau and the latest announcements; cross-border services and exports follow separate zero-rating/exemption rules.)

《中华人民共和国增值税法》自2026年1月1日起施行，取代1993年《增值税暂行条例》，我国第一大税种完成立法。对在华经营的外国人（个体工商户、外商独资公司、自由职业者）最实用的要点：

一、小规模纳税人优惠延续。财政部、税务总局公告明确：2026年1月1日至2027年12月31日，小规模纳税人月销售额10万元以下免征增值税；适用3%征收率的应税交易，减按1%征收。

二、基本税率不变：销售货物、劳务等13%；服务6%；小规模纳税人3%征收率。

三、自然人偶发交易可到办税服务厅代开发票，按次纳税。

（提示：优惠政策有执行期限并可能调整，申报口径以主管税务机关及最新公告为准；跨境服务、出口适用零税率或免税另有规则。）