Circular of the State Administration of Taxation on Issues concerning the Use of the Revised Uniform Invoices for Land and Water Cargo Transportation Industries
Circular of the State Administration of Taxation on Issues concerning the Use of the Revised Uniform Invoices for Land and Water Cargo Transportation Industries
Circular of the State Administration of Taxation on Issues concerning the Use of the Revised Uniform Invoices for Land and Water Cargo Transportation Industries
Guo Shui Fa [2006] No. 67
May 16, 2006
The local taxation authorities of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning,
In order to intensify the tax administration of the land and water cargo transportation industry, to meet the requirements of using the tax module to issue the invoices, SAT has decided to use revised < Land and Water Cargo Transportation Invoices > (hereinafter referred to as ) from August 1, 2006. Now we have the following clarifications on the relevant issues:
I. Any units or individuals who provide land and water cargo transportation services in China must issue when settling the transportation expenses and receiving the relevant freight fees.
According to different type of users, the < Transportation invoices> are divided into two categories, i.e. < Land and Water Cargo Transportation Invoices > (hereinafter referred to as "self-issue invoices") and < Land and Water Cargo Transportation Invoices (issued on behalf of others) > (hereinafter referred to as "invoices issued on behalf of others"). Taxpayers who can self-issue the transportation invoices shall purchase and issue the self-issue invoices by themselves; and the invoices issued on behalf of others shall be purchased and issued by the qualified unit (issuer). Tax authorities can issue the invoice on behalf of tax payers, or appoint a unit to issue the invoices on behalf of the tax payers. If such taxpayers need to issue the invoices, they should go to the tax authorities or an appointed unit to transact the relevant affairs.
II. As for the contents of through transportation businesses are generally similar with those of land and water cargo transportation businesses, for the purpose of standardizing administration and facilitating the issuance of invoices, any taxpayers who are engaged in the through transportation businesses can purchase and use the < Transportation invoices > by themselves.
III. The local taxation authorities of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall appoint a designated printing enterprise to produce and print the < Transportation invoices >.
It should use dry carbon paper (the deduction page weight is 52 grams, and both the wrights of invoice page and record page should be 45 grams) to produce the < Transportation invoices >, with blue as the background color for all pages.
IV.
......