Speech production and perception are the main ways humans communicate daily. Prior brain-to-text decoding studies have largely focused on a single modality and alphabetic languages. Here, we present a unified brain-to-sentence decoding framework for both speech production and perception in Mandarin Chinese. The framework exhibits strong generalization ability, enabling sentence-level decoding when trained only on single-character data and supporting characters and syllables unseen during training. In addition, it allows direct and controlled comparison of neural dynamics across modalities. Mandarin speech is decoded by first classifying syllable components in Hanyu Pinyin, namely initials and finals, from neural signals, followed by a post-trained large language model (LLM) that maps sequences of toneless Pinyin syllables to Chinese sentences. To enhance LLM decoding, we designed a three-stage post-training and two-stage inference framework based on a 7-billion-parameter LLM, achieving overall performance that exceeds larger commercial LLMs with hundreds of billions of parameters or more. In addition, several characteristics were observed in Mandarin speech production and perception: speech production involved neural responses across broader cortical regions than auditory perception; channels responsive to both modalities exhibited similar activity patterns, with speech perception showing a temporal delay relative to production; and decoding performance was broadly comparable across hemispheres. Our work not only establishes the feasibility of a unified decoding framework but also provides insights into the neural characteristics of Mandarin speech production and perception. These advances contribute to brain-to-text decoding in logosyllabic languages and pave the way toward neural language decoding systems supporting multiple modalities.