Country pack
community中国
China (en)
Ekwo is free, open source accounting software. Its China pack carries the chart of accounts (企业会计准则 会计科目（节选）— Accounts of the Accounting Standards for Business Enterprises, abridged, 156 accounts), 6 tax rates in CNY, the periodic return (增值税及附加税费申报表（一般纳税人适用） — VAT and surcharges return, general taxpayer, main table, 17 boxes), and the financial statements (资产负债表（会企01表）— Balance sheet, 利润表（会企02表）— Income statement). Last checked on 2026-09-26 against 15 texts of law and official sources.
- Country code
CN- Currency
CNY- Pack version
0.2.0- Last checked
- 2026-09-26
What the pack carries
- Charts of accountsWhat a company installs, and who each chart is published for.
default(default) — 156 accounts, for companies
- TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
- 23 taxes at rates of 0, 1, 3, 6, 9, 13
domestic,exempt,export,foreign_services_received,not_subject - Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
CN-VAT-GENERAL— 17 boxes, filed month or quarter
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- day 15 of the month after the period
- The file it is deposited asThe brick of packages/formats that writes it, where one exists.
- filed by hand on the administration’s portal
- Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
- no profile — no obligation in law
No statute obliges a Chinese business to exchange a structured invoice under EN 16931 or a Peppol profile with its trading partner: there is no Peppol Authority for China, and none of peppol-bis-3, factur-x-en16931, xrechnung or a PINT applies. This is a null answer to a European-shaped question and not a statement that China has no electronic invoicing — the opposite is true. 中华人民共和国增值税法第三十四条 requires invoices to be issued according to law and gives the electronic invoice the paper one's legal force; 国家税务总局公告2024年第11号 generalised the fully digitalised invoice (数电发票) from 1 December 2024: issued on the tax authority's own platform, numbered by it, capped by a monthly invoicing limit the authority grants, delivered to the buyer's tax digital account, and confirmed there by the buyer before its tax can be deducted. That is a real-time clearance model the pack format cannot express; see the README and docs/international.md, "From China".
- Where the tax balance landsThe accounts a filed declaration settles to, by role.
- payable
222102 - receivable
222102
- payable
- Bank statementsThe formats this country’s banks send, and whether anything here reads them.
- no format named
- Payment filesThe formats the country’s banks accept for an outgoing payment.
- no format named
- Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
CN-ASBE-BS— 47 linesCN-ASBE-IS— 19 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer15 sources cited- Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
- 2026-09-26
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.2.0— published 2026-10-23zh,en
Free, and operated
Where the open core stops.
The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.
CN-VAT-GENERALdeclarationFree, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 222102. The deposit number and the administration’s own words come back into your own database.
OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
What it was built from
15 sources — the law this pack was read against
- 中华人民共和国增值税法（2024年12月25日第十四届全国人民代表大会常务委员会第十三次会议通过，自2026年1月1日起施行）— Value-Added Tax Law of the People's Republic of China
国家税务总局 State Taxation Administration — 税收政策库 · law · read 2026-09-26
- 中华人民共和国增值税法实施条例（国务院令第826号，自2026年1月1日起施行）— Implementing Regulations of the VAT Law
国家税务总局 State Taxation Administration — 税收政策库 · regulation · read 2026-09-26
- 财政部 税务总局关于增值税法施行后增值税优惠政策衔接事项的公告（财政部 税务总局公告2026年第10号）— the preferential VAT policies continued after the VAT Law took effect
国家税务总局 State Taxation Administration — 税收政策库 · regulation · read 2026-09-26
- 国家税务总局关于起征点标准等增值税征管事项的公告（国家税务总局公告2026年第4号）— thresholds and the 1% small-scale rate, administration
国家税务总局 State Taxation Administration — 税收政策库 · guidance · read 2026-09-26
- 增值税及附加税费申报表（一般纳税人适用）— VAT and surcharges return, general taxpayer: the form, its schedules and filling instructions
国家税务总局 12366纳税服务平台 State Taxation Administration, 12366 taxpayer service platform · form · read 2026-09-26
- 国家税务总局关于增值税消费税与附加税费申报表整合有关事项的公告（国家税务总局公告2021年第20号）— the notice that issued the combined VAT and surcharges return
国家税务总局 State Taxation Administration — 税收政策库 · form · read 2026-09-26
- 国家税务总局关于调整增值税纳税申报有关事项的公告（国家税务总局公告2026年第6号）— the filling instructions adjusted for the VAT Law
国家税务总局 State Taxation Administration — 税收政策库 · form · read 2026-09-26
- 全国统一规范电子税务局 — the national electronic tax bureau, where the return is filed and the digital invoices are issued (linked from the home page of www.chinatax.gov.cn)
国家税务总局 State Taxation Administration · portal · read 2026-09-26
- 国家税务总局关于推广应用全面数字化电子发票的公告（国家税务总局公告2024年第11号）— the fully digitalised electronic invoice, nationwide from 1 December 2024
中国政府网 国务院部门文件 — www.gov.cn · regulation · read 2026-09-26
- 财政部关于印发《企业会计准则——应用指南》的通知（财会〔2006〕18号），附录：会计科目和主要账务处理 — Accounting Standards for Business Enterprises, Application Guidance, appendix: the accounts and their main entries
商务部 全球法规网 Ministry of Commerce, legal database (reproducing the Ministry of Finance notice) · regulation · read 2026-09-26
- 财政部关于印发《增值税会计处理规定》的通知（财会〔2016〕22号）— VAT accounting rules
中华人民共和国财政部 Ministry of Finance · regulation · read 2026-09-26
- 财政部关于修订印发2019年度一般企业财务报表格式的通知（财会〔2019〕6号）— financial statement formats for general enterprises
中华人民共和国财政部会计司 Ministry of Finance, Accounting Regulatory Department · regulation · read 2026-09-26
- 中华人民共和国城市维护建设税法 — Urban Maintenance and Construction Tax Law
国家税务总局 State Taxation Administration — 税收政策库 · law · read 2026-09-26
- 征收教育费附加的暂行规定 — Interim Provisions on the Collection of the Education Surcharge
司法部 国家行政法规库 Ministry of Justice, national database of administrative regulations · regulation · read 2026-09-26
- 财政部关于统一地方教育附加政策有关问题的通知（财综〔2010〕98号）— the local education surcharge
国家税务总局 State Taxation Administration — 税收政策库 · regulation · read 2026-09-26
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