지역별 세율 중국

지역 선택

이 페이지에 제공된 정보는 일반적인 정보 제공 목적으로만 제공됩니다. 세금 관련 조언으로 해석되어서는 안 되며, 그러한 목적으로 제공되지 않습니다. 특정 세금 책임에 대한 조언은 숙련된 세무 전문가와 상담하십시오. PayPro Global은 여기에 제시된 정보에 따라 취하거나 취하지 않은 조치에 대해 어떠한 책임도 지지 않습니다.

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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중국

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). 

공식 정부 링크: State Taxation Aministration - English Version

13.00%

전자 제품 및 서비스 부가가치세/판매세율

6.00%

세율 감면

세율 감면 제품 카테고리

Telecommunications, financial services, consumer services

Tax applicable for

B2B and B2C

B2B 판매에 대한 역 과세 메커니즘

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

세무 ID 확인 필요

예

언제 등록해야 하나요?

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

현지 대리인 필요

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

등록 절차

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

과세 대상 디지털 및 전자 서비스 목록

Digital and electronic services imported by Chinese customers

벌금

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. 

신고 간격

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

신고 마감일

Per the Chinese customer’s normal VAT return deadline

전자세금계산서 요구사항

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

기록 보관

10 years

How-To Guides: China SaaS VAT

1단계 기준점

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.

2단계 사업자 등록

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.

단계: 3 TIN/VAT 번호

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.

1단계 표준 세율

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

2단계 세율 계산식

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

 

Tax Amount = Net Price X VAT rate 

단계: 3 역외 과세 (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).

1단계 B2C 판매

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.

2단계 B2B 판매

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.

단계: 3 송장 요구 사항

인보이스에는 다음이 포함되어야 합니다:

 

– 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)

1단계 신고 주기

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

2단계 신고 마감일

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

단계: 3 제출

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.

단계: 4 기록 유지

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

PayPro Global 솔루션: 간소화된 등록 및 재정 대리

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.

당사의 MoR 서비스에 대해 자세히 알아보세요.

FAQ

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SaaS 세금 전문가팀이 도와드리겠습니다. 지금 바로 무료 상담을 받아보세요.

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