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Unlocking a Mystery of China Compliance: Fapiaos

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Anyone who has spent time dealing with compliance issues in China has encountered fapiaos (发票). This advisory will explain (1) what a fapiao is, (2) the different types of fapiaos and receipts in China, (3) how fapiaos can be misused for fraud, embezzlement, and corruption, and (4) ways to counter these schemes to minimize compliance risk.

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