China VAT codes and rates
China charges VAT at 13%, with other rates of 9%, 6% and 3%. When you create a company in China, Nefin sets up 11 sales and 8 purchase codes, each tied to a box of the 增值税及附加税费申报表. Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the 增值税申报表附列资料（一）本期销售情况明细 and the 增值税申报表附列资料（二）本期进项税额明细, ready to file every month.
VAT codes from the 增值税及附加税费申报表
Each code is the box or line it fills on the 增值税及附加税费申报表, named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| F1-1 | 13%税率的货物及加工修理修配劳务（附列资料一第1行）Default | 13% |
| F1-2 | 13%税率的服务、不动产和无形资产（第2行） | 13% |
| F1-3 | 9%税率的货物及加工修理修配劳务（第3行） | 9% |
| F1-4 | 9%税率的服务、不动产和无形资产（第4行） | 9% |
| F1-5 | 6%税率（第5行） | 6% |
| F1-11 | 简易计税 3%征收率的货物及加工修理修配劳务（第11行） | 3% |
| F1-12 | 简易计税 3%征收率的服务、不动产和无形资产（第12行） | 3% |
| F1-16 | 免抵退税 货物及加工修理修配劳务（出口）（第16行） | 0% |
| F1-17 | 免抵退税 服务、不动产和无形资产（第17行） | 0% |
| F1-18 | 免税 货物及加工修理修配劳务（第18行） | 0% |
| F1-19 | 免税 服务、不动产和无形资产（第19行） | 0% |
| Code | What it covers | Rate |
|---|---|---|
| F2-1-13 | 认证相符的增值税专用发票 13%（附列资料二第1栏）Default | 13% |
| F2-1-9 | 认证相符的增值税专用发票 9%（第1栏） | 9% |
| F2-1-6 | 认证相符的增值税专用发票 6%（第1栏） | 6% |
| F2-1-3 | 认证相符的增值税专用发票 3%征收率（第1栏） | 3% |
| F2-1-1 | 认证相符的增值税专用发票 1%征收率（第1栏） | 1% |
| F2-5 | 海关进口增值税专用缴款书，金额填税额（第5栏） | 0% |
| F2-7-6 | 境外购进服务代扣代缴 6%（第7栏、第36栏） | 0% |
| NA-NODED | 不得抵扣的购进，普通发票等（不在申报表） | 0% |
China VAT books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
增值税申报表附列资料（一）本期销售情况明细
一、一般计税方法计税
- [F1-1]13%税率的货物及加工修理修配劳务 (1)
- [F1-2]13%税率的服务、不动产和无形资产 (2)
- [F1-3]9%税率的货物及加工修理修配劳务 (3)
- [F1-4]9%税率的服务、不动产和无形资产 (4)
- [F1-5]6%税率 (5)
二、简易计税方法计税
- [F1-11]3%征收率的货物及加工修理修配劳务 (11)
- [F1-12]3%征收率的服务、不动产和无形资产 (12)
三、免抵退税
- [F1-16]货物及加工修理修配劳务 (16)
- [F1-17]服务、不动产和无形资产 (17)
四、免税
- [F1-18]货物及加工修理修配劳务 (18)
- [F1-19]服务、不动产和无形资产 (19)
Totals Nefin calculates
- [1] （一）按适用税率计税销售额 (1)Sum of the net amounts in [F1-1] + [F1-2] + [F1-3] + [F1-4] + [F1-5]
- [2] 其中：应税货物销售额 (2)Sum of the net amounts in [F1-1] + [F1-3]
- [3] 应税劳务销售额 (3)Sum of the net amounts in [F1-2] + [F1-4] + [F1-5]
- [5] （二）按简易办法计税销售额 (5)Sum of the net amounts in [F1-11] + [F1-12]
- [7] （三）免、抵、退办法出口销售额 (7)Sum of the net amounts in [F1-16] + [F1-17]
- [8] （四）免税销售额 (8)Sum of the net amounts in [F1-18] + [F1-19]
- [11] 销项税额 (11)Sum of the tax charged in [F1-1] + [F1-2] + [F1-3] + [F1-4] + [F1-5]
- [21] 简易计税办法计算的应纳税额 (21)Sum of the tax charged in [F1-11] + [F1-12]
Purchase book
增值税申报表附列资料（二）本期进项税额明细
（一）认证相符的增值税专用发票 (1)
- [F2-1-13]金额 13%
- [F2-1-9]金额 9%
- [F2-1-6]金额 6%
- [F2-1-3]金额 3%
- [F2-1-1]金额 1%
（二）其他扣税凭证 (4)
- [F2-5]海关进口增值税专用缴款书 税额 (5)
- [F2-7-6]代扣代缴 境外服务 金额 6%
不在申报表
- [NA-NODED]不得抵扣的购进
Totals Nefin calculates
- [F2-1-AMT] （一）认证相符的增值税专用发票 金额 (1)Sum of the net amounts in [F2-1-13] + [F2-1-9] + [F2-1-6] + [F2-1-3] + [F2-1-1]
- [F2-1] （一）认证相符的增值税专用发票 税额 (1)Sum of the tax charged in [F2-1-13] + [F2-1-9] + [F2-1-6] + [F2-1-3] + [F2-1-1]
- [F2-5-TAX] 海关进口增值税专用缴款书 税额 (5)Sum of the net amounts in [F2-5]
- [F2-7] 代扣代缴税收缴款凭证 税额 (7)Net amount × 6%, from [F2-7-6]
- [F2-4] （二）其他扣税凭证 税额 (4)Total of [F2-5-TAX] + [F2-7]
- [F2-12] 当期申报抵扣进项税额合计 (12=1+4+11)Total of [F2-1] + [F2-4]
- [F2-36] 代扣代缴税额 (36)Total of [F2-7]
Source
These codes were transcribed from the tax authority's own form or instructions: 增值税及附加税费申报表（一般纳税人适用）及附列资料: 公告2021年第20号附件1 + 公告2025年第2号 + 公告2026年第6号, fgk.chinatax.gov.cn.
Frequently asked questions
What is the VAT rate in China?
The standard rate is 13%. Other rates in use: 9%, 6% and 3%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which VAT codes does Nefin set up for a company in China?
11 sales codes and 8 purchase codes, each named after the 增值税及附加税费申报表 box it fills, for example F1-1 (13%税率的货物及加工修理修配劳务（附列资料一第1行）, 13%), F1-2 (13%税率的服务、不动产和无形资产（第2行）, 13%) and F1-3 (9%税率的货物及加工修理修配劳务（第3行）, 9%).
How often is the 增值税及附加税费申报表 filed?
Nefin defaults to monthly filing, the usual period for a small or medium registered business in China. Your tax authority may assign you a different one.
Are these China VAT codes official?
Yes. They were transcribed from the tax authority's own form or filling instructions (增值税及附加税费申报表（一般纳税人适用）及附列资料: 公告2021年第20号附件1 + 公告2025年第2号 + 公告2026年第6号, fgk.chinatax.gov.cn).
Does Nefin produce the China VAT books?
Yes. The 增值税申报表附列资料（一）本期销售情况明细 lists every invoice and the 增值税申报表附列资料（二）本期进项税额明细 every bill, one row per document with a column for each return box, plus the totals the return asks for.