Can I claim expenses without a fapiao?

Not for tax purposes — Chinese CIT deductions require fapiao (or equivalent official receipts). Foreign-card receipts from abroad have their own documentation rules; ask your accountant before assuming.

What Is a Fapiao? — China's Official Invoice System Explained

QUICK ANSWER

A fapiao is the state-controlled invoice issued through the golden tax system — the only expense evidence Chinese tax authorities recognize, the carrier of input-VAT credits, and the thing that gets audited. Fake fapiao = real tax plus penalties.

Two kinds matter daily: special VAT fapiao (carries input credit, needed by business buyers) and general fapiao (evidence only). Issuance runs through real-time government systems — e-fapiao is now standard. For foreign teams: entertainment caps, expense substantiation and contractor payments all ride on fapiao discipline; the finance calendar should treat invoice verification as a monthly control.

One partner for the whole journey

Zhonghui Consulting — licensed, fixed-fee, English-speaking. cross-border compliance engagements, ICPA-reviewed.

See All Services & Pricing → Free AI Entry Check

General information only — not legal, tax, or immigration advice. Rules change; verify with official sources (SAMR, STA, SAFE, MOFCOM, NIA) and licensed advisors before acting.