VAT general taxpayer:
It allows companies to deduct the Input VAT from Output VAT. As to be one exporter, you can get tax return after exporting products.
For Service Company, VAT is 6%
For Construction Company, VAT is 9%,
For Trading Company, VAT is 13%,
Corporate income tax:
Less than 1 million RMB: 5%
1million<?<3million RMB: 10%
More than 3 million RMB: 25%
1、repatriation of profits to individual investor—0%
2、repatriation of profits to company investor—depends on different tax agreements
3、Shareholder dividends are only subject to tax declaration when they actually occur.