TaxMemo is an AI tax research assistant for mainland China. It reads the tax rules in the original Chinese and writes you the answer in English, with the document, its number and whether it is still in force.
Your first 10 questions are free. No credit card.
A small-scale taxpayer (小规模纳税人) applies a 3% levy rate under the simplified method. From January 1, 2026 through December 31, 2027, most transactions are reduced to 1%.[1]
| Item | Rate | Validity |
|---|---|---|
| Statutory levy rate | 3% | In force |
| Reduced levy rate | 1% | Jan 1, 2026 to Dec 31, 2027 |
China's tax rules come out as laws, State Council regulations, and a steady flow of announcements from the Ministry of Finance and the State Taxation Administration. Most are never officially translated. The English summaries that do exist arrive late, leave out conditions, and rarely tell you when a rule was replaced.
TaxMemo does the reading in Chinese, so the answer you get in English rests on the document itself and not on someone's recollection of it.
Each answer is written from the documents retrieved for your question. Three things come with it every time.
Your question is translated into the exact terms Chinese tax legislation uses, and you see the Chinese query that was run. Nothing is matched against a translated copy.
Chinese tax incentives expire, get extended and get repealed by later notices. TaxMemo checks the status of every document it relies on and keeps repealed rules out of the current-law answer.
Citations give the English title, the original Chinese title and the official document number, with a link to the source. Document numbers in the answer are checked against the retrieved text before you see them.
The threshold is RMB 100,000 a month or RMB 300,000 a quarter. Sales below it are exempt from VAT.[3]
Try a question from your own work. Each one below opens in TaxMemo.
International tax practices and CPA firms advising clients with operations, suppliers or income in mainland China.
Companies with a Chinese subsidiary that need to check what the local team or an outside adviser has told them.
Funds, family offices and operating companies weighing a first investment and the tax cost of getting profits out.
Plain language is fine. TaxMemo translates the question into Chinese statutory terms and shows you the query.
Laws, regulations, Ministry of Finance and State Taxation Administration announcements, official interpretations and tax authority Q&A.
A conclusion first, then conditions, rates and dates in tables, and a list of every source with its status.
The library covers national legislation and guidance. Provincial and municipal rules are being added region by region. When a region is not yet covered, the answer says so and does not fill the gap from memory.
TaxMemo is a research tool for professionals. It is built to make its own work easy to verify.
Each answer is written from the Chinese texts retrieved for your question. Where the model adds general background that is not in those texts, the sentence is labeled as not verified against the library.
Document numbers that appear in an answer are compared with the retrieved sources. Any number that cannot be matched is flagged for you at the end of the answer.
The English answer is a rendering of Chinese-language law. Read the cited document before you rely on a conclusion. TaxMemo provides information and is not tax or legal advice.
You sign in with a one-time code sent to your email. There is no password to manage, and no profile to fill in.
See how TaxMemo handles questions from your own work.
For one professional, billed every month.
For one professional, billed once a year.
For firms and in-house departments, billed annually.
An AI tax research assistant for mainland China tax law. You ask in English about topics such as China VAT, corporate income tax, individual income tax, withholding tax on dividends, interest and royalties, or tax treaty benefits; it searches Chinese-language tax legislation and guidance and answers in English, citing each source.
A general chatbot answers from what it remembers, in whatever language it learned it. TaxMemo retrieves the Chinese documents first, writes only from them, tells you whether each one is in force, and gives you the document number so you can check.
New documents are added on an ongoing basis, and repeals and extensions are applied to the documents they affect. Each cited source shows its issue date and status, so you can judge currency for yourself.
TaxMemo covers the Chinese side: Chinese domestic tax law and Chinese guidance on applying tax treaties. It does not cover U.S. federal or state tax law.
Use it the way you would use a research memo from a junior colleague: a fast, cited starting point that you verify against the sources. It is not tax or legal advice, and where the English and the Chinese differ, the Chinese text prevails.
One person buys the number of seats the team needs and adds colleagues by email. Each colleague signs in with their own address. Seats can be added or removed, and the subscription renews automatically until canceled.
Yes. Questions in Chinese are searched directly and answered in English.
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