Announcement of the State Administration of Taxation of Issues Concerning Administration on Nationwide Pilot Collection of Value-Added Tax in Lieu of Business Tax
Announcement of the State Administration of Taxation of Issues Concerning Administration on Nationwide Pilot Collection of Value-Added Tax in Lieu of Business Tax
Announcement of the State Administration of Taxation of Issues Concerning Administration on Nationwide Pilot Collection of Value-Added Tax in Lieu of Business Tax
Announcement of the State Administration of Taxation [2013] No. 39
July 10, 2013
For the purpose of implementing the intentions of the Circular of the Ministry of Finance and the State Administration of Taxation on Tax Policies in the Nationwide Pilot Collection of Value Added Tax in Lieu of Business Tax in the Transportation Industry and Certain Modern Services Industries (Cai Shui [2013] No. 37) and guarantee the smooth implementation of the pilot reform of collection of value-added tax in lieu of business tax (hereinafter referred to as "VAT in lieu of Business Tax"), the issues in respect of collection and administration are hereby announced as follows:
Article 1 Issues concerning the use of taxpayers' invoice
1. VAT taxpayers shall not issue any Road and Inland River Freight Transport Uniform Invoice from the day of the pilot implementation of VAT in lieu of Business Tax in the regions where the taxpayers locate.
For providing freight transport services, general VAT taxpayers (hereinafter referred to as "General Taxpayers") shall issue a Special Value-Added Tax Invoice Applicable to Freight Transport Services (hereinafter referred to as "Special Freight Invoice") and a plain invoice; as to providing other VAT taxable items other than the freight transport services, the General Taxpayers shall uniformly use special VAT invoices (hereinafter referred to as "Special Invoice") and plain VAT invoices.
Where any small-scale taxpayers provide freight transport services and the served party claims Special Freight Invoice, the small-scale taxpayers may apply to the competent tax authorities for issuing the invoice on behalf of them by filling out the Tax Return for Special Value-Added Tax Invoice Applicable to Freight Transport Services Issued on Behalf of Taxpayers (Appendix 1). Where the competent tax authorities issue Special Freight Invoice on behalf of related taxpayers, the requirements in respect of issuing special invoice on behalf of taxpayers shall be implemented.
2. General Taxpayers who provide services at port, or wharf, or freight and passenger transport services at yard or station, loading or unloading services, or passenger transport services may elect to use plain quota invoice.
3. General Taxpayers engaging in international freight transport agency services shall use special six-copy invoice or plain five-copy VAT invoice, among which the fourth copy is for purchasing and paying foreign exchanges. Small scale taxpayers engaging in international freight transport agency services shall use plain invoice, among which the fourth copy is for purchasing and paying foreign exchanges.
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