China VAT
The Chinese Value Added Tax regime is one of the most progressive and broadest consumption tax regimes in world. Many goods and services are subject to 16% VAT, but there are four rates in total, as well as nil-rating. Whilst advanced in its scope, Chinese VAT is complex, and the returns are among the most challenging in the world to fully complete.
VAT was first introduced into China in 1984. It is administered by the State Administration of Taxation, with local bureaus being responsible for its collections.
https://www.avalara.com/vatlive/en/country-guides/asia/china.html