# China VAT Special Fapiao Reconciliation Worksheet

> Source: https://netray.co/tools/china-vat-special-fapiao-reconciliation-worksheet
> Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems.
> Section: Free Tools

## Short answer

Check each fapiao against ERP: compute expected VAT from the net amount and rate and see the difference immediately.

## Category

regional

## Region

China

## Audience

- Accounts payable
- Tax accountant
- Finance controller

## Tool

**Kind:** worksheet

**Mode:** editable

**Currency:** CNY 

**Columns:**

#### Fapiao number

**Key:** inv_no

**Type:** text

#### Supplier

**Key:** supplier

**Type:** text

#### Invoice date

**Key:** date

**Type:** date

#### Net amount

**Key:** net

**Type:** number

**Format:** currency

#### VAT rate

**Key:** rate

**Type:** number

**Unit:** %

#### Expected VAT

**Key:** calc_tax

**Type:** number

**Expr:** round(net * rate) / 100

**Format:** currency

#### VAT on fapiao

**Key:** inv_tax

**Type:** number

**Format:** currency

#### Difference

**Key:** diff

**Type:** number

**Expr:** inv_tax - round(net * rate) / 100

**Format:** currency

#### VAT posted in ERP

**Key:** erp_tax

**Type:** number

**Format:** currency

#### ERP vs fapiao

**Key:** erp_diff

**Type:** number

**Expr:** erp_tax - inv_tax

**Format:** currency

**Rows:**

**Inv no:** 24450000001

**Supplier:** Suzhou Precision Parts

**Date:** 2026-09-12

**Net:** 100000

**Rate:** 13

**Inv tax:** 13000

**Erp tax:** 13000

**Inv no:** 24450000002

**Supplier:** Ningbo Packaging

**Date:** 2026-09-15

**Net:** 48200

**Rate:** 13

**Inv tax:** 6266

**Erp tax:** 6266

**Inv no:** 24450000003

**Supplier:** Dongguan Logistics

**Date:** 2026-09-20

**Net:** 12500

**Rate:** 9

**Inv tax:** 1125

**Erp tax:** 1100

**Inv no:** 24450000004

**Supplier:** Shanghai Calibration Services

**Date:** 2026-09-28

**Net:** 8000

**Rate:** 6

**Inv tax:** 480

**Erp tax:** 480

**Totals:**

#### Total net

**Key:** net

**Agg:** sum

**Format:** currency

#### Total VAT on fapiao

**Key:** inv_tax

**Agg:** sum

**Format:** currency

#### Total rounding difference

**Key:** diff

**Agg:** sum

**Format:** currency

#### Total ERP variance

**Key:** erp_diff

**Agg:** sum

**Format:** currency

**Summary:**

#### Effective VAT rate

**Key:** avg_rate

**Expr:** sum_inv_tax / sum_net * 100

**Format:** percent

**Primary:** true

**Notes:** Common mainland rates are 13 percent, 9 percent and 6 percent, with 3 percent for some small-scale taxpayers. Rates change by policy; confirm current rules with your tax adviser. A small rounding difference per invoice is normal.

## Content

**Intro:** Accounts payable teams in China reconcile VAT on every incoming fapiao against what the ERP posted. This worksheet calculates the expected tax from the net amount and rate and shows two differences: fapiao versus calculation, and ERP versus fapiao.

**Sections:**

#### How to use it

**Body:** Enter one row per fapiao with the net amount, VAT rate, tax printed on the invoice and the tax posted in your ERP. The sheet computes expected VAT rounded to two decimals, then the difference to the invoice and to the ledger. Rows with a non-zero ERP variance are the ones to fix before the monthly input VAT certification and filing cut-off.

#### Reading the differences

**Body:** A difference of a few fen is usually rounding from line level calculation. A larger gap means the wrong tax code, a split invoice, or an invoice that includes a non-taxable item. A fapiao-to-calculation gap points at the supplier; an ERP-to-fapiao gap points at your posting or tax code setup.

**Bullets:**

- Check the tax code mapped to each purchase category
- Look for freight billed at 9 percent on a 13 percent order
- Watch for credit notes posted with the wrong sign
- Confirm the period you post matches the period you claim

#### Common mistakes

**Body:** Do not assume one rate per supplier. A single supplier may bill goods at 13 percent and services at 6 percent on separate lines. Also keep the fapiao number as text, never as a number, so leading digits are not lost in Excel. Tax rules and e-fapiao formats change, so treat this as a working check, not a filing.

**Cta:** If you reconcile hundreds of fapiao each month, Netray can discuss pulling the ERP side of this check automatically from your tables.

**Faq:**

#### Which VAT rates does it support?

**Answer:** Any. You type the rate in percent. Typical mainland rates are 13, 9 and 6 percent, and 3 percent for some small-scale taxpayers, but check current policy.

#### Why compute VAT again?

**Answer:** It exposes tax code and rounding problems early, before they appear as unexplained differences in the VAT account at period end.

#### Is this a tax filing tool?

**Answer:** No. It is a reconciliation aid. File through the official tax platform and follow advice from your tax adviser.

#### Can I use it for sales invoices?

**Answer:** Yes, the arithmetic is the same. Enter output VAT and compare it with the ledger.

## Search terms

china vat reconciliation excel, fapiao reconciliation template, china input vat check worksheet, vat special invoice reconciliation, accounts payable china vat, erp vs fapiao difference, china vat rate 13 9 6

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