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.
Source register · primary authorities and verification
Sources & trust
How to use this guide
Primary sources for this page (editorial source-check 2026-09-19): Prefer the current official Chinese text of each instrument over secondary commentary. Confirm current rules with qualified counsel. This page is not legal advice.
Editorial, AI and verification policies
This page is general information for orientation. It is not legal advice and does not create an attorney–client relationship.
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.
