CN VAT

Section 1 — Quick reference

Quick reference table

Field	Value
Country	People's Republic of China (中华人民共和国)
Tax	增值税 (Zēngzhíshuì / Value Added Tax)
Currency	CNY (Renminbi 人民币 / RMB) only
Tax year	Calendar year (January–December)
Standard rate	13% (goods, processing, repair, leasing of tangible assets)
Reduced rate 9%	Agricultural products, utilities, transport, construction, real estate, postal
Reduced rate 6%	Financial services, modern services (IT, consulting, R&D), telecom, consumer services
Zero rate	Exports of goods and services (出口零税率)
Small taxpayer rate	3% (小规模纳税人 — currently partially reduced to 1% for some sectors)
Tax authority	国家税务总局 State Taxation Administration (STA)
Filing portal	电子税务局 (Online Tax Bureau — local provincial portals)
General taxpayer filing	Monthly or quarterly; due 15th of following month/quarter
Small taxpayer filing	Quarterly; due 15th of month following quarter
Registration threshold (general)	CNY 500,000/year (services); CNY 500,000/year (goods) for voluntary registration
Mandatory general taxpayer	Taxable sales > CNY 500,000 for service / CNY 500,000 for goods (verify current threshold)
e-Invoice	电子发票 (全面推行 — fully rolled out; paper invoices being phased out)
Contributor	Open Accountants Community
Validated by	Pending — requires sign-off by a China-licensed 注册税务师 (CTA) or 注册会计师 (CPA)
Skill version	2.0

Key return form lines (增值税申报表)

Key return form lines

Line	Meaning
1	Taxable sales at 13% (应税货物及劳务)
2	Taxable sales at 9%
3	Taxable sales at 6%
4	Zero-rated sales (出口)
5	Exempt sales (免税)
6	Total output VAT (销项税额合计)
7	Total input VAT (进项税额合计)
8	Input VAT not deductible (进项税额转出)
9	Net input VAT available (7 − 8)
10	Net VAT payable (6 − 9)
11	VAT reduction/exemption credits
12	Excess credit carried forward
13	Net VAT payable after credits

Conservative defaults

Conservative defaults

Ambiguity	Default
Unknown rate on a sale	13%
Unknown whether general or small taxpayer	General taxpayer (一般纳税人) — more conservative
Unknown counterparty country	Domestic China
Unknown whether special or ordinary invoice	Ordinary invoice — no input credit
Unknown business-use %	0% credit
Unknown whether digital service is B2B or B2C	B2C — no reverse charge
Unknown export documentation status	Not zero-rated — treat as domestic 13%

Red flag thresholds

Red flag thresholds

Threshold	Value
HIGH single transaction	CNY 200,000
HIGH tax delta on single default	CNY 20,000
MEDIUM counterparty concentration	>40% of output or input
MEDIUM conservative default count	>4 per period
LOW absolute net VAT position	CNY 100,000

Section 2 — Required inputs and refusal catalogue

Required inputs

• Minimum viable — bank statement for the period in CSV, PDF, or pasted text. Confirmation of taxpayer category (一般纳税人 general or 小规模纳税人 small).
• Recommended — 增值税专用发票 (special VAT invoices) for all input credits, 税号 (TIN — 纳税人识别号 18-digit), prior period return.
• Ideal — complete invoice register from Golden Tax System (金税系统), asset register, full general ledger.
• Refusal if minimum is missing — SOFT WARN. No bank statement = hard stop. Without special invoices: "Input VAT credits in China require 增值税专用发票 (special VAT invoices) verified through the Golden Tax System. All input credits are provisional pending invoice verification."

Refusal catalogue

• R-CN-1 — Small taxpayer (小规模纳税人) claiming input credits. "Small taxpayers cannot recover input VAT. They apply a simplified 3% rate on gross sales (or 1% under temporary relief). No input credit mechanism applies. This skill can calculate the simplified rate return but cannot process input credits." (R-CN-1)
• R-CN-2 — VAT exemption schemes. "Certain industries have specific VAT exemption or reduction schemes (e.g., software enterprises, agriculture). These require specialist confirmation. Flag for review." (R-CN-2)
• R-CN-3 — Real estate and construction (cross-period projects). "Long-term construction and real estate development projects have complex cross-period VAT rules. Out of scope — escalate to 注册税务师." (R-CN-3)
• R-CN-4 — Cross-border services without clear PE analysis. "Services provided across the China border involving permanent establishment (PE) questions require specialist analysis. Out of scope." (R-CN-4)
• R-CN-5 — Export refund (出口退税). "Export VAT refund claims require separate 出口退税申报 filings and customs documentation. Out of scope for this skill — escalate." (R-CN-5)
• R-CN-6 — Financial institutions. "Banks and insurance companies have separate VAT calculation methods. Out of scope." (R-CN-6)

Section 3 — Supplier pattern library

Match by case-insensitive substring on counterparty name or transaction reference. Most specific match wins. Fall through to Section 5 if no match.

3.1 Chinese banks — fees and charges (exempt / exclude)

Chinese banks fees and charges table

Pattern	Treatment	Notes
工商银行, ICBC, 中国工商银行	EXCLUDE (fee lines)	Bank charges — exempt financial service
建设银行, CCB, 中国建设银行	EXCLUDE (fee lines)	Same
农业银行, ABC, 中国农业银行	EXCLUDE (fee lines)	Same
中国银行, BOC, BANK OF CHINA	EXCLUDE (fee lines)	Same
交通银行, BOCOM, 交通银行股份	EXCLUDE (fee lines)	Same
招商银行, CMB, CHINA MERCHANTS	EXCLUDE (fee lines)	Same
浦发银行, SPDB	EXCLUDE (fee lines)	Same
中信银行, CITIC BANK	EXCLUDE (fee lines)	Same
手续费, 银行手续费	EXCLUDE	Bank transaction fee — exempt
利息, 利息收入, INTEREST	EXCLUDE	Interest — exempt from VAT

3.2 Digital payment platforms (exclude platform fees)

Digital payment platforms table

Pattern	Treatment	Notes
支付宝, ALIPAY	EXCLUDE (fee lines)	Payment processing — exempt
微信支付, WECHAT PAY, 财付通	EXCLUDE (fee lines)	Same
云闪付, UNIONPAY	EXCLUDE (fee lines)	Same
京东支付, JD PAY	EXCLUDE (fee lines)	Same

3.3 Chinese government and statutory (exclude)

Chinese government and statutory table

Pattern	Treatment	Notes
国家税务总局, 税务局, STA	EXCLUDE	Tax payment — not a supply
增值税, 企业所得税, 个人所得税	EXCLUDE	Tax remittance
社会保险, 社保, SOCIAL INSURANCE	EXCLUDE	Statutory contribution
公积金, 住房公积金	EXCLUDE	Housing provident fund
海关, 关税, CUSTOMS	EXCLUDE	Customs duty (but import VAT handled separately)
工商局, 市场监管	EXCLUDE	Registration fees — government sovereign acts

3.4 Chinese utilities (taxable)

Chinese utilities table

Pattern	Treatment	Rate	Notes
国家电网, STATE GRID, 国网	Input 9%	9%	Electricity — reduced rate
南方电网, CSG, 南网	Input 9%	9%	Electricity — reduced rate
中国石油, CNPC, 中石油, PETROCHINA	Input 9%/13%	9%/13%	Gas distribution 9%; crude/refined 13%
中国石化, SINOPEC, 中石化	Input 13%	13%	Fuel — standard rate
城市燃气, 天然气公司	Input 9%	9%	Gas — reduced rate
自来水, 供水公司	Input 9%	9%	Water — reduced rate
中国移动, CHINA MOBILE, 移动通信	Input 6%	6%	Telecom — modern services rate
中国联通, CHINA UNICOM	Input 6%	6%	Telecom — modern services rate
中国电信, CHINA TELECOM	Input 6%	6%	Telecom — modern services rate

3.5 Transport and logistics (taxable)

Transport and logistics table

Pattern	Treatment	Rate	Notes
顺丰速运, SF EXPRESS, 顺丰控股	Input 9%	9%	Domestic transport — reduced rate
京东物流, JD LOGISTICS	Input 9%	9%	Transport — reduced rate
中通快递, ZTO EXPRESS	Input 9%	9%	Transport — reduced rate
圆通快递, YTO EXPRESS	Input 9%	9%	Transport — reduced rate
申通快递, STO EXPRESS	Input 9%	9%	Transport — reduced rate
韵达快递, YUNDA EXPRESS	Input 9%	9%	Transport — reduced rate
邮政EMS, CHINA POST EMS	Input 9%	9%	Postal transport — reduced rate
滴滴出行, DIDI	Input 6%	6%	Ride-hailing — modern service rate
中国国航, AIR CHINA, 国航	Input 9%/0%	9%/0%	Domestic 9%; international 0%
中国东航, CHINA EASTERN	Input 9%/0%	9%/0%	Same
南方航空, CHINA SOUTHERN	Input 9%/0%	9%/0%	Same
高铁, 铁路, CHINA RAILWAY, 中国铁路	Input 9%	9%	Rail transport — reduced rate

3.6 Food and retail (taxable)

Food and retail table

Pattern	Treatment	Rate	Notes
盒马, HEMA FRESH, 盒马鲜生	Input 9% (food)	9%	Fresh food retail — agricultural reduced rate
美团, MEITUAN (food delivery)	Input 9%	9%	Food delivery — reduced rate for food items
饿了么, ELEME	Input 9%	9%	Food delivery — reduced rate
大润发, RT-MART	Input 13%/9%	Mixed	Non-food 13%; food 9%
沃尔玛, WALMART CHINA	Input 13%/9%	Mixed	Same
家乐福, CARREFOUR CHINA	Input 13%/9%	Mixed	Same
永辉超市, YONGHUI	Input 9% (grocery)	9%	Food supermarket

3.7 SaaS — Chinese suppliers (modern services 6%)

SaaS Chinese suppliers table

Pattern	Treatment	Rate	Notes
用友网络, YONYOU	Input 6%	6%	Chinese ERP — modern services
金蝶软件, KINGDEE	Input 6%	6%	Chinese accounting software
钉钉, DINGTALK	Input 6%	6%	Alibaba groupware
企业微信, WECHAT WORK	Input 6%	6%	Tencent enterprise tool
阿里云, ALIBABA CLOUD	Input 6%	6%	Cloud services — modern services
腾讯云, TENCENT CLOUD	Input 6%	6%	Cloud services
华为云, HUAWEI CLOUD	Input 6%	6%	Cloud services
百度智能云, BAIDU CLOUD	Input 6%	6%	Cloud services

3.8 SaaS — international suppliers (note: many blocked in China)

SaaS international suppliers table

Pattern	Treatment	Notes
GOOGLE (Search, Workspace, Ads)	BLOCKED in China	Google services not available without VPN — flag if appearing
FACEBOOK, META ADS	BLOCKED in China	Not available — flag if appearing
TWITTER, X	BLOCKED in China	Not available — flag if appearing
MICROSOFT (365, Azure)	Input 6% via China entity	Microsoft operates via local China entity — standard 6% VAT invoiced
MICROSOFT 中国	Input 6%	Microsoft (China) Co. Ltd. — modern services
SAP CHINA	Input 6%	SAP licensed via China entity
ORACLE CHINA	Input 6%	Same
ADOBE (China entity)	Input 6%	If via China entity — check invoice

3.9 Internal transfers and exclusions

Internal transfers and exclusions table

Pattern	Treatment	Notes
内部转账, 账户间转账	EXCLUDE	Internal transfer
借款, 贷款, 还款	EXCLUDE	Loan principal
工资, 薪资, 薪酬	EXCLUDE	Payroll — out of VAT scope
股利, 分红, DIVIDEND	EXCLUDE	Dividend — out of VAT scope
押金, 保证金	EXCLUDE	Deposit — out of VAT scope until applied

Section 4 — Worked examples

Six classifications from a hypothetical bank statement of a Shanghai-based IT consulting firm. Format: 招商银行 (CMB) CSV export.

Example 1 — Domestic B2B service revenue (6%)

Input line: 2025-04-15 转账收入 北京科技有限公司 发票号: INV-2025-041 +530,000.00 CNY

Reasoning: Incoming CNY 530,000 from a Beijing company for IT consulting. IT consulting is a "modern service" (现代服务) taxed at 6%. If the invoice is CNY 530,000 gross: net = CNY 500,000 (销项税基) + CNY 30,000 output VAT (6%). The 增值税专用发票 must be issued through the Golden Tax System showing the 6% rate. Report on line 3 (6% sales).

Classification: Output VAT at 6% — CNY 30,000. Net sales: CNY 500,000.

Example 2 — Goods purchase (13%, input credit requires special invoice)

Input line: 2025-04-10 转账支出 联想集团有限公司 采购笔记本电脑10台 -113,000.00 CNY

Reasoning: Purchase of 10 laptops from Lenovo. Goods at standard rate 13%. Gross CNY 113,000. Net = CNY 100,000 + CNY 13,000 input VAT. Input credit of CNY 13,000 available ONLY if a valid 增值税专用发票 (special VAT invoice) is obtained from Lenovo and verified in the Golden Tax System. If only an ordinary invoice (普通发票) is held, no input credit.

Classification: Input VAT 13% — CNY 13,000 (provisional, pending special invoice verification).

Example 3 — Export services (zero-rated)

Input line: 2025-04-22 外汇收入 ACME CORPORATION USA 技术服务费 Q1 2025 +700,000.00 CNY

Reasoning: Incoming CNY 700,000 (USD equivalent) from a US company for technical services. If the service qualifies as "exported services" (completely consumed outside China, provided to a foreign entity), it is zero-rated. Evidence required: signed contract, foreign payment records, proof service was consumed abroad. Report on line 4 (zero-rated). If export qualification uncertain — apply 6% default until confirmed.

Classification: Zero-rated export sales — CNY 700,000. Output VAT: CNY 0 (if confirmed). Conservative default: 6% (CNY 42,000) pending confirmation.

Example 4 — Freight/logistics (9% reduced rate)

Input line: 2025-04-08 转账支出 顺丰速运股份有限公司 快递费 2025年3月 -9,540.00 CNY

Reasoning: Payment to SF Express for domestic courier services. Transport is taxed at 9% reduced rate. Gross CNY 9,540. Net = CNY 8,752 + CNY 788 input VAT at 9%. Input credit requires a special invoice (增值税专用发票) from SF Express — they are a QIS equivalent registered supplier.

Classification: Input VAT 9% — CNY 788. Net expense: CNY 8,752.

Example 5 — Cloud services from Chinese provider (6%)

Input line: 2025-04-01 代扣 阿里云计算有限公司 云服务器费用 2025-04 -10,600.00 CNY

Reasoning: Monthly cloud hosting from Alibaba Cloud (阿里云). Cloud/IT services = modern services at 6%. CNY 10,600 gross. Net = CNY 10,000 + CNY 600 input VAT. Alibaba Cloud issues 增值税专用发票 — input credit available. Fully deductible for income tax purposes as well.

Classification: Input VAT 6% — CNY 600. Net expense: CNY 10,000.

Example 6 — Payroll (outside VAT scope)

Input line: 2025-04-25 工资发放 员工薪酬 2025年4月工资 -850,000.00 CNY

Reasoning: Payroll payment. Wages and salaries are outside VAT scope entirely — not a supply of goods or services. No VAT input or output. EXCLUDE from the VAT return. This will appear in income tax calculations but not VAT.

Classification: EXCLUDE from VAT return entirely. Out of scope (不征税).

Section 5 — Tier 1 rules (compressed)

5.1 Standard rate 13%

• Standard rate — 13% (Default rate for taxable supply of goods, processing, repair and replacement services, and leasing of tangible movable property.) (VAT Law (增值税法) Article 2; 财税[2016]36号)

5.2 Reduced rate 9%

• Reduced rate 9% — 9% (Agricultural products (农产品), tap water, heating, cooling, gas, coal (household), books/newspapers, animal feed, agricultural machinery, fertilizer; transport services; postal services; construction and real estate.) (增值税税率 Schedule; 财税[2016]36号 附件1)

5.3 Reduced rate 6%

• Reduced rate 6% — 6% (Financial services (金融服务), modern services (现代服务: IT, consulting, R&D, advertising, design, logistics support), telecom services, life services (生活服务: catering, accommodation, tourism, entertainment, consumer services).) (财税[2016]36号)

5.4 Zero rate — exports

• Zero rate — exports — 0% (Exports of goods and eligible exported services (完全在境外消费 — consumed entirely outside China). Evidence: customs export declaration for goods; contracts and payment proof for services.) (增值税法 Article 2(3))

5.5 Exempt supplies

• Exempt supplies — Medical and healthcare, education, childcare, elderly care, financial services (some), cultural services, residential rent, certain agricultural self-produced goods. No output VAT; no input credit on exempt revenues. (增值税法 Article 13; 营改增 exemption list)

5.6 Input VAT credit rules

• Input VAT credit conditions — Input VAT is deductible only when: A valid 增值税专用发票 (or customs import VAT certificate) is held; The invoice is verified in the Golden Tax System (金税系统); The purchase relates to taxable (not exempt) business activities; Invoice is within the 360-day certification window. Ordinary invoices (普通发票) do NOT generate input credits.

5.7 Small taxpayer (小规模纳税人) simplified calculation

• Small taxpayer simplified calculation — Rate: 3% on gross sales (currently reduced to 1% for some sectors — verify current policy). No input credit. No special invoices issued (only ordinary invoices unless authorised). Filing: quarterly. Gross sales × 3% (or 1%) = VAT payable.

5.8 Filing deadlines

Filing deadlines table

Filer type	Period	Due date
General taxpayer (monthly)	Monthly	15th of following month
General taxpayer (quarterly)	Quarterly	15th of month following quarter
Small taxpayer	Quarterly	15th of month following quarter
Annual reconciliation	Calendar year	31 March following year

5.9 Penalties

Penalties table

Offence	Penalty
Late filing	CNY 2,000–10,000 fine
Late payment (滞纳金)	0.05% per day of unpaid tax
Understatement	50%–500% of tax evaded
False invoicing (虚开发票)	Criminal liability possible

Section 6 — Tier 2 catalogue

6.1 Export service qualification (境外消费确认)

• Export service qualification — What it shows: Revenue from a foreign client. What's missing: Whether the service was consumed entirely outside China (required for zero-rating). Conservative default: 6% domestic rate. Question to ask: "Was this service fully consumed outside China? Can you provide the contract and evidence that the service output was used abroad?"

6.2 Mixed-rate retail purchases (supermarket)

• Mixed-rate retail purchases — What it shows: Supermarket debit (Walmart, Carrefour, RT-Mart China). What's missing: Split between food items (9%) and non-food (13%). Conservative default: 13% (standard rate). Question to ask: "Do you have the itemised receipt showing food vs. non-food items?"

6.3 Invoice type — special vs. ordinary

• Invoice type special vs ordinary — What it shows: Payment to a supplier. What's missing: Whether a 增值税专用发票 (special) or 普通发票 (ordinary) was received. Conservative default: No input credit (assume ordinary invoice). Question to ask: "Did you receive a 增值税专用发票 from this supplier, verified in the Golden Tax System?"

6.4 Foreign SaaS / tech services (non-blocked)

• Foreign SaaS tech services non-blocked — What it shows: Payment to an international software company accessible in China (Microsoft, Oracle, SAP via China entity). What's missing: Whether invoice is from China local entity (6% VAT invoiced) or foreign entity (withholding tax / no VAT credit). Conservative default: No input credit until invoice confirmed. Question to ask: "Is the invoice from a Chinese registered entity? Does it show a Chinese 税号 (TIN)?"

6.5 Partial exempt proration

• Partial exempt proration — What it shows: Business makes both taxable and exempt sales. What's missing: The proration ratio for input VAT allocation. Conservative default: 0% credit on shared costs. Question to ask: "What proportion of your sales are taxable vs. exempt? Provide monthly breakdown."

Section 7 — Excel working paper template

CHINA VAT WORKING PAPER — 增值税计算表
Period: ____________  Entity: ____________  TIN: ____________

A. OUTPUT VAT (销项税额)
  A1. Sales at 13% (net)                      ___________
  A2. Sales at 9% (net)                       ___________
  A3. Sales at 6% (net)                       ___________
  A4. Zero-rated exports (net)                ___________
  A5. Exempt sales (net)                      ___________
  A6. Total output VAT (A1×13% + A2×9% + A3×6%)  _______

B. INPUT VAT (进项税额)
  B1. Purchases — special invoices 13% (net)  ___________
  B2. Purchases — special invoices 9% (net)   ___________
  B3. Purchases — special invoices 6% (net)   ___________
  B4. Import VAT certificates (net)           ___________
  B5. Total input VAT (B1×13% + B2×9% + B3×6% + B4)  ____
  B6. Input VAT not deductible (转出)         ___________
  B7. Net input VAT (B5 − B6)                 ___________

C. NET VAT PAYABLE
  C1. Net VAT (A6 − B7)                       ___________
  C2. VAT reduction credits                   ___________
  C3. Prior period excess credit              ___________
  C4. Net payable / (refund) (C1 − C2 − C3)  ___________

REVIEWER FLAGS:
  [ ] All special invoices verified in Golden Tax System?
  [ ] Export qualification confirmed for zero-rated sales?
  [ ] Small taxpayer threshold check (CNY 500,000)?
  [ ] Any blocked/international SaaS invoice type confirmed?
  [ ] Proration calculated for any exempt sales?

Section 8 — Bank statement reading guide

Common Chinese bank CSV formats

Common Chinese bank CSV formats table

Bank	Key columns	Date format	Amount format
招商银行 CMB	交易日期, 摘要, 交易金额, 账户余额	YYYY-MM-DD	CNY with 2 decimals
工商银行 ICBC	记账日期, 交易摘要, 收入金额, 支出金额, 账户余额	YYYYMMDD	CNY
建设银行 CCB	记账日期, 对方户名, 交易金额, 余额	YYYY-MM-DD	CNY
中国银行 BOC	交易日期, 摘要, 贷方金额, 借方金额, 余额	YYYY/MM/DD	CNY
支付宝 Alipay	交易时间, 交易对方, 商品说明, 收/支, 金额	YYYY-MM-DD HH:MM	CNY
微信支付 WeChat	交易时间, 交易类型, 交易对方, 金额	YYYY-MM-DD HH:MM:SS	CNY

Key Chinese banking terms

Key Chinese banking terms table

Chinese	Meaning	Classification hint
转账收入	Incoming transfer	Potential revenue
转账支出	Outgoing transfer	Potential expense
代扣	Direct debit / auto-deduction	Subscription expense
手续费	Handling fee	Bank charge — exempt
利息	Interest	Exempt
余额	Balance	Running balance — ignore
摘要	Description/narrative	Key classification field
对方户名	Counterparty name	Key identification field
外汇收入	Foreign currency receipt	Potential export
工资发放	Payroll disbursement	Out of VAT scope

Section 9 — Onboarding fallback

If the client provides a bank statement but cannot immediately answer all questions:

1. Classify using the pattern library (Section 3)
2. Apply conservative defaults (Section 1)
3. Mark all Tier 2 items as "PENDING — reviewer must confirm"
4. Generate working paper with flags

CHINA VAT ONBOARDING — MINIMUM QUESTIONS
1. Are you a 一般纳税人 (general taxpayer) or 小规模纳税人 (small taxpayer)?
2. Your 纳税人识别号 (TIN / 18-digit tax registration number)?
3. Filing frequency: monthly or quarterly?
4. Do you make any export sales (zero-rated)?
   If yes: do you have customs declarations or foreign payment evidence?
5. Do you make any exempt sales (e.g. financial services, residential rent)?
6. For all large purchases: do you hold 增值税专用发票 verified in 金税系统?
7. Any international SaaS subscriptions? Which ones and are invoices from China entities?

Section 10 — Reference material

Key legislation

Key legislation table

Topic	Reference
VAT Law	增值税法 (effective 2026) / 增值税暂行条例 (Provisional Regulations)
VAT rates	财税[2016]36号; 财税[2018]32号 (rate reductions)
Exemptions	增值税法 Article 13
Input credit rules	增值税法 Article 14; 财税[2016]36号 附件1
Export zero-rating	增值税法 Article 2(3); 财税[2012]196号
e-Invoice	税总发[2020]124号; 全面推行 nationwide rollout circulars
Small taxpayer	增值税法 Article 17; 小规模纳税人免税政策
Penalties	税收征管法 (Tax Collection Administration Law)

Known gaps

• VAT refund for exporters (出口退税) — out of scope; requires separate filing
• Real estate and construction cross-period rules — escalate
• Financial institution simplified VAT — escalate
• Transfer pricing adjustments affecting VAT base — escalate
• Cultural/media VAT exemptions — verify current policy

Self-check before filing

• All special invoices (专用发票) verified in Golden Tax System
• Export sales supported by customs/payment evidence
• Small taxpayer threshold confirmed
• Input VAT not deductible (转出) calculated for exempt activities
• Prior period excess credit applied correctly

Changelog

Changelog table

Version	Date	Change
1.0	2024	Initial release
2.0	April 2026	Full v2.0 rewrite: pattern library, worked examples, no inline tier tags

Prohibitions

• NEVER claim input credit from an ordinary invoice (普通发票) — special invoice required
• NEVER apply 13% to transport or agricultural services — these are 9%
• NEVER apply 6% to goods sales — goods are 13% (or 9% for agricultural)
• NEVER allow small taxpayer (小规模) to claim input credits
• NEVER zero-rate a service without confirming it was consumed entirely outside China
• NEVER present calculations as definitive — direct to a 注册税务师 (CTA) for confirmation

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes. All outputs must be reviewed by a qualified professional (注册税务师 or 注册会计师) before filing.

The most up-to-date version is maintained at openaccountants.com.