China COVID-19: exempting small-scale taxpayers from VAT in Hubei. VAT rate for small taxpayers outside Hubei has been lowered from 3 percent to 1 percent , both until end of May 10 April 2020372 views1 min read Source china.org Coronavirus Hong Kong Tax Authority indicates a server in Hong Kong may constitute a permanent establishment China Announces Increased Export VAT Refund Rates