China Invoice (Fapiao) Types, Fapiao Sample and Fapiao Code

China Invoice (Fapiao) Types

You can also divide the China Tax Invoice (Fapiao) into two main types of Fapiao. The General VAT Invoice (Fapiao), and the Special VAT Invoice (Fapiao). The Special VAT Invoice can be utilized for tax deductions and can be applied by the general taxpayer (status). According to the law in China, every foreign business that is set up in the country will be identified as a ‘Small-Scale Taxpayer’ at the time of its establishment, which can later, be upgraded to the status of ‘General VAT Taxpayer’.

When it comes to Fapiao management in China there are basically two types of taxpayers;

Small-scale VAT Taxpayer
General VAT Taxpayer

Fapiao (Invoice) Can be Classified into Two Categories:

General VAT Fapiao (Invoice) –This is applied under small-scale VAT taxpayer and general VAT taxpayer.
Special VAT Fapiao (Invoice) – This is used for the tax deduction and can be applied for under the General VAT Taxpayer status.

China Invoice (Fapiao) Sample

The invoice contains the invoice head, invoice code, sheets of invoice, usage, the name of the customer, their bank account, business / product name, units of measurement, quantity, unit price, amount, and the amount of capital, handler name, company seal, billing date and so on. The value-added tax particular invoices that are used by a China WFOE should include the fees, tax rates, tax amount etc.

In normal Fapiao management in China, the couplet of special VAT invoices is the total of three sheets, which are as follows:

The first sheet in the Fapiao is the bookkeeping sheet. This is the main voucher for the sales and VAT on sales, namely the seller's accounting voucher.

The second sheet is the tax deduction sheet, which is the proof of the amount of input tax calculated on the buyer. In accordance with the provisions of the tax authority, and the China Invoice issue rules, it is the responsibility of the buyer to bind, number, and send it to the tax authorities to check after receiving this sheet.

The third sheet is the invoice sheet. The receiver of the invoice will take this original voucher for payment or collection. It belongs to the business voucher, namely the buyer's accounting certificate.

The first sheet of the general invoice of value-added tax has two layers, which is namely the bookkeeping sheet and the invoice sheet, and has fewer sheets than the VAT particular invoice deduction sheet.

China Fapiao (Invoice) Code

This is a row number that’s located in the upper right-hand corner of the Fapiao, and bears the method of authenticity of the invoice. There are 10 digits in a Special VAT Invoice, while the General VAT Invoice has 12.

James Oliver "True professionals, very helpful and dedicated. Your support team is fantastic."
Robert Gatti "Our advisor was brilliant and we were given more help that we knew we needed. What I liked most about Business China's service was the prompt and businesslike approach.It helped us dramatically. At a...
Vivian Belfanti "Quality work and friendliness is why I chose to work with Business China. Business China is organized very easy to work with."
Tim Orchard "Thanks to Business China’s professional guiding and efficient processing about company incorporation and VAT refunding, our new entity in Guangzhou already step into a virtuous circle. I have to say...
Victor Declety "Business China allows us to focus on our customers instead of being tangled into enterprise level business incorporation and maintance."
Ben Hunter "Business China is helping people who don't necessarily know how to connect your current business with the booming Chinese market and how to lay out your 'China Dream' here specifically. It has been...
Daniel Wong "A great customer experience! The flexability and speed of response from the account manager, as well as the quality of the service process was exceptional."
Stacey Morris "Businesss China has been superb. Their customer service is great. The guys there respond very quickly and go above and beyond that help."
M. Salem Having real-time information allows us to deal with issues immediately before they become problems.We are satisfy with Business China.

Request a Proposal

Drop Business China a quick message to let us know about your incorporation needs.