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VAT · 02

VAT & fapiao

VAT lives on invoices and the VAT return. A CIT provision does not replace a fapiao.

First job Separate VAT and fapiao from CIT, then match invoices to the return.

Start here

Key considerations

Is the issue output VAT, input credit, or a missing fapiao?
Which entity issues or receives the invoice?
Is a filing date already in view?

Decision map

Keep the question bounded.

Match the invoiceWhat was sold or bought, and by whom.
Place it on a returnThe VAT period, not the CIT year, unless they coincide.
Escalate the calendarLate VAT belongs on the filings route.

Curated resources

Open the asset that matches this job.

China tax decision and compliance guide

National CIT, VAT, IIT, residence, transfer pricing and exit-clearance desk.

China VAT rates, filing and compliance

VAT mechanics and filing orientation for foreign-invested businesses.

VAT and fapiao for foreign businesses

Invoice practice that supports a VAT return — not a CIT computation.

Helpful to prepare

Facts that make the next conversation clearer.

These items are orientation aids, not a legal requirement list.

Invoice type and counterparty at a high level
Filing period
Whether input credit is the live question

Local context

Add the city when bureau practice changes.

Filing portals, fapiao practice and clearance queues vary after the national tax question is identified.

Open city and province guides

Counsel hand-off

Need tax counsel?

This hub organises tax files and clocks. It does not compute tax, grant clearance or file a return on your facts.

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