China Hong Kong Tax Authority indicates a server in Hong Kong may constitute a permanent establishment 11 April 202073 views1 min read Source EY China Cabinet Approves Cross-Border E-Commerce Pilot Zone, Tax Incentives for SMEs Due to Coronavirus 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