按地区划分的税率 中国

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

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). 

官方政府链接： State Taxation Aministration - English Version

13.00%

电子产品和服务增值税/销售税率

6.00%

降低的税率

税率降低的产品类别

Telecommunications, financial services, consumer services

Tax applicable for

B2B and B2C

B2B销售的反向收费机制

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

需要验证税务识别号

是

何时需要注册

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

需要当地代表

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

注册流程

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

应纳税的数字和电子服务清单

Digital and electronic services imported by Chinese customers

罚款

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. 

申报间隔

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

申报截止日期

Per the Chinese customer’s normal VAT return deadline

电子发票要求

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

记录保存

10 years

How-To Guides: China SaaS VAT

步骤：1 门槛

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.

步骤：2 商业注册

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.

步骤：3 纳税人识别号/增值税号

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.

步骤：1 标准税率

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

步骤：2 税率公式

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

 

Tax Amount = Net Price X VAT rate 

步骤：3 反向收费 (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).

步骤：1 B2C销售

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.

步骤：2 B2B销售

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.

步骤：3 发票要求

发票必须包含：

 

– 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)

步骤：1 申报周期

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

步骤：2 申报截止日期

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

步骤：3 提交

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.

步骤：4 记录保存

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

PayPro Global 解决方案：简化注册与财政代表

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.

了解更多关于我们的备案商家服务。

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