{"id":2835,"date":"2025-05-29T12:20:57","date_gmt":"2025-05-29T09:20:57","guid":{"rendered":"https:\/\/docnova.ai\/?p=2835"},"modified":"2025-08-11T15:45:32","modified_gmt":"2025-08-11T12:45:32","slug":"le-systeme-de-facturation-fapiao-de-la-chine","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/chinas-fapiao-invoice-system\/","title":{"rendered":"Syst\u00e8me de facturation Fapiao chinois"},"content":{"rendered":"

Le syst\u00e8me de facturation fapiao de la Chine<\/a> est un re\u00e7u l\u00e9gal qui sert de preuve d'achat de biens et de services. Cependant, le plus grand syst\u00e8me de facturation fapiao est une composante essentielle du droit fiscal chinois. C'est aussi un \u00e9l\u00e9ment de conformit\u00e9 important pour les entreprises.<\/p>\n\n\n\n

L'administration fiscale chinoise exige l'utilisation du fapiao afin que les entreprises puissent payer leurs imp\u00f4ts avant la fin du processus de vente. Ainsi, les factures servent de re\u00e7us fiscaux. Le syst\u00e8me de facturation fapiao de la Chine agit donc comme une garantie contre la fraude fiscale.<\/p>\n\n\n\n

Les autorit\u00e9s fiscales impriment, distribuent et g\u00e8rent les fapiaos. Cela permet aux entreprises d'acheter des fapiaos pertinents en fonction de leur champ d'activit\u00e9. \u00c0 cet \u00e9gard, si les particuliers ont besoin du syst\u00e8me de fapiao pour r\u00e9cup\u00e9rer leurs frais d'exploitation, les entreprises doivent enregistrer l'int\u00e9gralit\u00e9 du flux de transactions commerciales dans le syst\u00e8me de fapiao. Par cons\u00e9quent, une solide compr\u00e9hension du syst\u00e8me est une exigence essentielle.<\/p>\n\n\n\n

Types de Fapiao<\/h2><\/div>\n\n\n\n

Le Fapiao a deux cat\u00e9gories principales :<\/p>\n\n\n\n

    \n
  1. Fapiao g\u00e9n\u00e9ral<\/li>\n\n\n\n
  2. Fapiao de taxe sur la valeur ajout\u00e9e (TVA) \u00e0 valeur sp\u00e9ciale<\/li>\n<\/ol>\n\n\n\n

    La principale diff\u00e9rence entre les deux types est que, si le fapiao sp\u00e9cial est utilis\u00e9 pour une d\u00e9duction fiscale, le fapiao g\u00e9n\u00e9ral ne peut pas \u00eatre utilis\u00e9 \u00e0 cette fin.<\/p>\n\n\n\n

    \u00c9tant donn\u00e9 que le fapiao de TVA est utilis\u00e9 \u00e0 des fins de d\u00e9duction fiscale, il contiendra beaucoup plus d'informations d\u00e9taill\u00e9es, notamment le code fiscal du vendeur, son adresse, son num\u00e9ro de t\u00e9l\u00e9phone et ses coordonn\u00e9es bancaires.<\/p>\n\n\n\n

    En outre, le montant de l'achat sur une fapiao de TVA est g\u00e9n\u00e9ralement divis\u00e9 en composantes taxables et non taxables. La taxe est g\u00e9n\u00e9ralement incluse dans le montant indiqu\u00e9 sur la fapiao g\u00e9n\u00e9rale.<\/p>\n\n\n\n

    Compte tenu des diff\u00e9rents types de fapiao, les entreprises devraient consulter un comptable pour v\u00e9rifier le type de fapiao dont elles ont besoin avant de proc\u00e9der \u00e0 tout achat de fapiao aupr\u00e8s de l'administration fiscale.<\/p>\n\n\n\n

    Facture de TVA g\u00e9n\u00e9rale<\/h2><\/div>\n\n\n\n

    La fapiao VAT g\u00e9n\u00e9rale est utilis\u00e9e comme preuve de paiement dans les cas o\u00f9 la fapiao VAT sp\u00e9ciale n'est pas valide. Cependant, il existe deux formes de la fapiao VAT g\u00e9n\u00e9rale :<\/p>\n\n\n\n

      \n
    1. Factures de TVA g\u00e9n\u00e9rales<\/li>\n\n\n\n
    2. Faire rouler les factures<\/li>\n<\/ol>\n\n\n\n

      Il est possible pour les contribuables de choisir les deux formes de taxe. Cependant, cette derni\u00e8re est principalement utilis\u00e9e dans le secteur des services. Les contribuables les plus courants pour le fapiao g\u00e9n\u00e9ral de la TVA sont g\u00e9n\u00e9ralement :<\/p>\n\n\n\n

        \n
      1. Assujettis \u00e0 l'imp\u00f4t sur les soci\u00e9t\u00e9s<\/li>\n\n\n\n
      2. Petits contribuables<\/li>\n<\/ol>\n\n\n\n

        Les contribuables assujettis \u00e0 la TVA ne sont pas autoris\u00e9s \u00e0 \u00e9mettre des factures de TVA sp\u00e9ciales. Par exemple, les contribuables g\u00e9n\u00e9raux vendant des cigarettes, de l'alcool, de la nourriture, des v\u00eatements, des chaussures et d'autres biens de consommation.<\/p>\n\n\n\n

        Les organisations ou les particuliers qui ne sont pas en mesure d'\u00e9mettre une facturation sp\u00e9ciale de TVA doivent \u00e9mettre une facturation g\u00e9n\u00e9rale lors de la vente de biens, de la prestation de services imposables ou de la conduite d'autres activit\u00e9s commerciales.<\/p>\n\n\n\n

        Fapiao de TVA sp\u00e9ciale<\/h2><\/div>\n\n\n\n

        Les fapiao TVA sp\u00e9ciaux sont \u00e9mis par les contribuables g\u00e9n\u00e9raux aux clients lors de la vente de biens\/de la fourniture de services imposables. Un fapiao TVA sp\u00e9cial ne peut pas \u00eatre \u00e9mis pour la vente de biens exon\u00e9r\u00e9s de TVA.<\/p>\n\n\n\n

        Une facture de TVA sp\u00e9ciale se compose des trois exemplaires de base suivants :<\/p>\n\n\n\n

          \n
        1. Copie de comptabilit\u00e9 \u2013 bordereau de comptabilit\u00e9 pour l'exportateur<\/li>\n\n\n\n
        2. Copie pour d\u00e9duction \u2013 un bon de d\u00e9duction fiscale pour le client acheteur<\/li>\n\n\n\n
        3. Copie de facture - un justificatif comptable pour le client.<\/li>\n<\/ol>\n\n\n\n

          Un certain nombre de fapiao peuvent \u00eatre imprim\u00e9s. La valeur en capital de chaque fapiao est soumise \u00e0 des quotas. Le bureau des imp\u00f4ts local (LTO) fixe des quotas en fonction de la production r\u00e9elle et\/ou de l'activit\u00e9 commerciale du contribuable.<\/p>\n\n\n\n

          Le LTO \u00e9value la situation apr\u00e8s avoir notifi\u00e9 au contribuable le montant maximal de la facture. Pour les demandes de facture d\u00e9passant \u201c 100 000 yens ($14 458) \u00bb, les autorit\u00e9s proc\u00e8dent \u00e0 un contr\u00f4le sur place aupr\u00e8s du demandeur.<\/p>\n\n\n\n

          Apr\u00e8s que le LTO approuve les quotas pour la facture TVA personnalis\u00e9e, un contribuable imprime des factures en utilisant les imprimantes du LTO. De plus, elles sont sp\u00e9cifiquement con\u00e7ues et int\u00e9gr\u00e9es au syst\u00e8me fiscal. Si une entreprise d\u00e9passe le quota approuv\u00e9 par le LTO, elle demande une fapiao suppl\u00e9mentaire. G\u00e9n\u00e9ralement, cette derni\u00e8re est plus facile pour les entreprises.<\/p>\n\n\n\n

          Responsabilit\u00e9 des FaPiao en Chine<\/h3><\/div>\n\n\n\n

          Il est tr\u00e8s important pour une entreprise d'utiliser le syst\u00e8me de fapiao correctement et sans erreur. De plus, si une entreprise ne parvient pas \u00e0 produire un fapiao lorsqu'il est demand\u00e9 par son client, cela devient un acte ill\u00e9gal car toutes les transactions commerciales sont l\u00e9galement oblig\u00e9es d'\u00eatre enregistr\u00e9es dans un fapiao.<\/p>\n\n\n\n

          Pour les clients, le fapiao sert de justificatif de d\u00e9pense pour recouvrer leurs frais d'exploitation. En conclusion, il incombe au client d'obtenir un fapiao aupr\u00e8s d'un fournisseur de services.<\/p>","protected":false},"excerpt":{"rendered":"

          China\u2019s fapiao invoice system is a legal receipt that serves as evidence for purchase of goods and services. However, the largest fapiao invoice system is an essential component of Chinese tax law. It is also an important compliance component for businesses. The Tax Authority of China requires the use of fapiao so that companies can […]<\/p>\n","protected":false},"author":263848013,"featured_media":2845,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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