Complete guide to China's tax identification numbers — the 18-character USCC for businesses and the 18-digit Resident ID for individuals, including format, verification, and compliance requirements.
VAT rules for doing business in mainland China under the VAT Law of the People's Republic of China, in force since 1 January 2026 — the 13%, 9%, 6% and 0% rates, the RMB 5 million small-scale taxpayer line and its 3%/1% levy rates, fapiao and the fully digitalised e-fapiao, the unified social credit code as tax ID, withholding on foreign sellers, filing deadlines and the 2026 MOF/STA announcements.