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%

Shareholder dividend

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.