According to the May 2018 reforms, VAT are now 6, 10 or 16 percent. But, exporting certain taxable services from China to foreign countries can allow investors to benefit from certain VAT reliefs.
There are two types of transactions in which VAT relief is available, these are:
VAT exempt transactions
TwoVAT reliefs are exempt from any output VAT,but he difference are that under zero-rated VAT, the input VAT attributable to the export of services can be credited from VAT payable and/or refunded, and under VAT exemption, the input VAT attributable to export of services cannot be credited or refunded.