China VAT (增值税) — Complete Practical Guide
Rates, registration, fapiao, input VAT credit, exports, and a simple VAT calculator — updated and easy to read.
Quick summary
- China VAT (增值税) is a multi-rate value-added tax collected across supply chain stages.
- Common VAT bands: 13% / 9% / 6%; small-scale simplified often 3%.
- General taxpayers can claim input VAT credit; small-scale taxpayers use simplified levy rules.
VAT rates (summary)
| Rate | Typical scope |
|---|---|
| 13% | Selected foodstuffs & agricultural items |
| 9% | Some transport & construction categories |
| 6% | Many services, modern economy activities |
| 0% (export) | Eligible exports — zero-rated with refund/offset rules |
| Small-scale (commonly 3%) | Simplified levy for small taxpayers (local rules apply) |
How VAT works (short)
General taxpayers charge output VAT and deduct allowable input VAT (with valid fapiao). Small-scale taxpayers often pay VAT under a simplified rate and normally cannot claim input offset in the same way.
Interactive VAT calculator
Frequently Asked Questions (FAQ)
Q1: What is the difference between general and small-scale taxpayers?
General taxpayers can issue special VAT invoices (fapiao) and claim input VAT credit. Small-scale taxpayers pay a simplified rate (often 3%) and normally cannot claim input VAT in the same way.
Q2: How are exports treated for VAT?
Eligible exports are usually zero-rated (0%) and exporters may apply for input VAT refund/offset subject to customs and invoice documentation.
Q3: Do I need special invoices to claim input VAT?
Yes — proper VAT special invoices (增值税专用发票) or authorized electronic fapiao are typically required to support input VAT claims.
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