VAT is a credit-invoice tax on most supplies — rates live on the rates wiki; fapiao is how you prove the credit.
China’s value-added tax applies to sales of goods, services and certain intangibles with output VAT offset by valid input VAT. General vs small-scale taxpayer status changes recovery. This page defines the tax for the wiki map. The live rates page owns headline rates and should stay the rates URL — we do not duplicate a rate card here. Fapiao is the operational related pages. Cross-border and exempt supplies need separate analysis. STA circulars change; do not tattoo a rate into marketing copy.
4 questions before you choose the route.
This page identifies the right question and evidence. It does not determine the legal outcome on a reader’s facts.
General or small-scale taxpayer?
Status.
StatusWhat is being supplied?
Goods/services.
SupplyNeed the rate table?
Live rates wiki.
RatesInput credit documents?
Fapiao related pages.
InvoiceWorking rule: Map the regulated role before marketing or launch in China.
The signal ledger.
These facts move the question beyond a label and into a product, money-flow and control analysis.
Bring a compact evidence docket—not a pitch deck.
Give a compliance team or counsel the operating facts that reveal the perimeter.
Questions people ask before they build.
Short answers for orientation. The right result can change with the service model and current rules.
Where are the current rates?
China value added tax vat rates and confirm on STA sources before filing.
Is VAT the same as fapiao?
No. Fapiao is the invoice mechanism. Open /china-fapiao.
Primary authorities
Reviewed sources support orientation, not a fact-specific assessment.