地域別税率 中国

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China operates a multi-tiered Value Added Tax (VAT) framework featuring a 13% standard rate, with its cross-border rules freshly updated under the new VAT Law Implementation Rules that shifted the sourcing model strictly to the “place of consumption.” Non-resident digital and service providers cannot register for VAT directly, shifting the burden entirely onto the Chinese resident customer or local agent to withhold and account for the tax via a reverse charge mechanism. Additionally, compliance has expanded significantly under State Council Decree No. 810, which mandates that both domestic and overseas internet platform enterprises must regularly report identity and transaction data for local operators.

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中国

China applies a Value Added Tax (VAT) with multiple rates: 13% (standard on goods sales/importation), 9% (necessities, certain services), 6% (telecommunications, financial services, consumer services), and 0% (exports). 

政府機関の公式リンク： State Taxation Aministration - English Version

13.00%

電子製品およびサービスのVAT/売上税率

6.00%

軽減税率

軽減税率の対象となる製品カテゴリ

Telecommunications, financial services, consumer services

Tax applicable for

B2B and B2C

B2B取引におけるリバースチャージメカニズム

Yes (Chinese resident customer or local representative accounts for VAT on imports of services)

納税者番号の検証が必要です

はい

いつ登録が必要ですか？

Non-residents cannot register directly; the Chinese resident customer or local agent is responsible for accounting and reporting VAT

現地代理人必須

Yes (a local representative or the customer is responsible for accounting and reporting the tax — vatcalc)

登録手続き

Non-residents cannot register; obligation falls on Chinese resident customer or local agent

課税対象となるデジタルおよび電子サービスの一覧

Digital and electronic services imported by Chinese customers

罰則

Late filing/payment penalties per Chinese Tax Collection and Administration Law: 

  • fines of CNY 2,000-50,000 for failure to file;
  • daily late payment surcharge of 0.05% (~18% annual) on overdue tax. 

提出間隔

Chinese customer/agent files per their normal VAT filing schedule (typically monthly)

提出期限

Per the Chinese customer’s normal VAT return deadline

電子請求書の要件

Fapiao system mandatory in China for domestic businesses; non-residents not directly issuing

記録保持

10 years

How-To Guides: China SaaS VAT

ステップ：1 閾値

There is no de-minimis VAT registration threshold for foreign SaaS providers; VAT registration for non-resident businesses is generally not permitted — instead VAT is handled through a withholding mechanism by the Chinese purchaser when services are consumed in China. Local entities must register if they have a Chinese business presence.

ステップ：2 事業登録

Foreign providers selling digital services into China typically do not register directly with China VAT; the Chinese customer or withholding agent deals with VAT obligations. Domestic entities register with the State Taxation Administration (STA) / National Tax Authority (国家税务总局) through the local tax bureau.

ステップ：3 TIN/VAT番号

Domestic entities receive a VAT Tax Identification Number (TIN) issued by the State Taxation Administration upon VAT registration. Non-residents do not receive a VAT number but may be represented by a domestic agent where mandated.

ステップ：1 標準税率

The sales tax rate is 6%–13% depending on service classification; modern and digital services typically attract the 6% rate (subject to specification).

ステップ：2 税率計算式

To calculate your tax amounts, please use the following formula:

 

Tax Amount = Net Price X VAT rate 

ステップ：3 リバースチャージ (B2B)

There is no traditional EU-style reverse charge for non-resident SaaS; instead, the Chinese purchaser withholds VAT on cross-border services consumed in China (serves like a reverse charge withholding).

ステップ：1 B2C販売

If digital services are consumed in China by private consumers, VAT may still be deemed consumed in China and trigger VAT withholding by the purchaser or platform intermediary; non-resident suppliers cannot register directly and typically price include VAT.

ステップ：2 B2B販売

Where a Chinese business customer buys SaaS consumed in China, the customer/withholding agent is responsible for withholding and remitting VAT; the supplier is not required to charge VAT.

ステップ：3 請求書要件

請求書には以下を含める必要があります：

 

– Supplier Name and Address (non-resident or domestic)
– Buyer Name and Chinese VAT TIN (if domestic)
– Service Description and Consumption Location
– Date and Sequential Invoice Number
– Currency and Amount
– VAT Rate and VAT Amount (shown if applicable)

ステップ：1 申告期間

Domestic VAT taxpayers file returns monthly (general) or quarterly (small-scale). Withholding agents follow the same periods for remitting withheld VAT.

ステップ：2 申告期限

Filing deadline is typically 15 days after period end (monthly/quarterly), adjusted for official deadlines.

ステップ：3 提出

VAT returns and payments are submitted via the STA e-tax portal (电子税务局) and payments often by bank transfer. Withheld VAT by the purchaser is declared in their return.

ステップ：4 記録保持

Accounting records, invoices and VAT documents must be retained for at least 10 years under Chinese VAT compliance rules.

PayPro Globalソリューション：簡素化された登録と税務代理

Navigating Yukon’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

当社のMoRサービスについて詳しくはこちら。

よくある質問

SaaSの売上税コンプライアンスにお困りですか？

SaaS税務の専門家チームがお手伝いいたします。今すぐ無料相談をご利用ください。

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