China Brings Back Lottery Receipts to Spur Spending and Boost Tax Compliance

China is reviving a lottery-style tax receipt program across 50 cities in an effort to revive sluggish consumer spending and tighten tax enforcement. The six-month trial lets consumers enter prize drawings by requesting an official tax invoice—known as a fapiao — for purchases over 100 yuan ($14).

The initiative, outlined in documents from the Ministry of Finance, Ministry of Commerce and the State Taxation Administration, marks a renewed attempt to stimulate demand following a broader consumption push unveiled in March 2025. By reintroducing incentives for requesting invoices — a practice that fell off after 2016 tax reforms — officials are betting that gamifying the tax process can simultaneously drive spending and expose underreported sales in retail, dining, travel and other service industries.