For small-scale taxpayer:
Monthly sales less than RMB150,000.00, VAT is free of charge.
Monthly sales more than RMB150,000.00, VAT is 1% of total quarterly sales sum.
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.