Author Legally reviewed by Hongliang Xu · ReviewerZhenbo Qiu · Last reviewed · 3 min read · Editorial policy · AI content policy · Disclaimer · Not legal advice — confirm current rules with counsel and authorities
At a glance
Tax & Fiscal Compliance: typical process stages
Four high-level stages — details and local variations are in the guide below.
1RegisterTax status & invoicing setup
2FileCIT, VAT, IIT calendars
3GovernTP, related parties, PE
4ExitClearance & remittance docs
City hubs
Local guides & lawyers
Drill into city × practice hubs where available, or open the city legal market guide.
Not tax or legal advice. VAT rates, fapiao systems and small-scale thresholds change. This page is how a foreign-invested taxpayer invoices — not a rate encyclopedia.
VAT is a transaction tax on a China taxpayer — usually the WFOE. The fapiao is the control document: no fapiao, the customer often will not pay and cannot take input credit. Small-scale vs general taxpayer changes output treatment and whether special VAT fapiao / input credit work — it is not “the 13% company.” Rate families (goods / services / reduced) are SAT versions; this page will not publish a sticker table. Export “exempt + refund” is a filing pack. Import VAT is customs. Closing VAT is the liquidation file. An RO cannot invoice its way around this.
Credit and special fapiao live on general — confirm thresholds.
Rate card here?
No. Families only.
Export refund?
A pack, not week 1.
Close company?
Clear VAT — liquidation page.
No rate card on this page.
Scope and legal framework
VAT regulations + SAT fapiao rules. A taxable person charges VAT on taxable supplies and generally issues fapiao through the administered system. Input credit is a general-taxpayer story tied to compliant special fapiao.
Taxpayer status. Small-scale and general-taxpayer treatments differ on rate mechanism and credits. Thresholds and elections are versioned — ask the tax bureau / software, not a 2022 blog.
Export and import. Outbound goods may be exempt with a refund filing. Import VAT is assessed at customs and is not “the fapiao machine.”
Thresholds and elections are SAT versions.
Practical workflow
Import VAT is customs. Closing VAT is liquidation.
Legal boundary: Prefer primary statutes, judicial interpretations, and official guidance when making decisions. Where this guide links to city hubs or lawyer listings, verify credentials and engagement terms directly with counsel. Full disclaimer · Submit an initial enquiry.
FAQ
Common questions
Quick answers for foreign nationals and employers. Rules vary by city and change over time.
Must every WFOE be a general taxpayer?
No. Many start small-scale. If B2B customers need special fapiao and input credit, you are usually arguing about general status — confirm the live SAT path.
What rate will we charge?
Depends on the item and status. Goods, services and reduced categories differ. Get the classification from tax counsel, not this paragraph.
Consultation preparation
What to prepare before contacting counsel
Send a focused first package so counsel can check conflicts, understand scope, and identify urgent deadlines.
A concise timeline and the result you want to achieve.
Names of all parties and affiliates for a conflict check.
Key contracts, notices, correspondence, filings, or decisions.
Known deadlines, preferred language, location, and budget constraints.
Topic counsel
Counsel shortlist for this guide
Profiles matched by practice to this topic. A shortlist for consultation — not an endorsement of any filing, clearance or legal outcome.
Practice-matchedVerified status shown per profileFree initial consultation
