Announcement of the State Administration of Taxation on Issues concerning the Full Implementation of the Updated Version of the Value-added Tax Invoice System
Announcement of the State Administration of Taxation on Issues concerning the Full Implementation of the Updated Version of the Value-added Tax Invoice System
Announcement of the State Administration of Taxation on Issues concerning the Full Implementation of the Updated Version of the Value-added Tax Invoice System
Announcement of the State Administration of Taxation [2015] No.19
March 30, 2015
In order to meet the need of taxation modernization construction, satisfy the requirement for the integrated administration over the value-added tax (hereinafter referred to as the "VAT"), and effectively reduce the burden on grassroots tax authorities and taxpayers, the State Administration of Taxation (hereinafter referred to as the "SAT") has promoted the updated version of the VAT invoice system since January 1, 2015 to the newly-recognized general VAT taxpayers (hereinafter referred to as the "general taxpayers") and the newly-established small-scale taxpayers. The said system has currently been in stable operation and got good feedback from the taxpayers. The SAT has decided to comprehensively implement the updated version of the VAT invoice system step by step all over the country as of April 1, 2015. Relevant issues are hereby notified as follows:
I. Range of Implementation
The VAT taxpayers who have not used the updated version of the VAT invoice system yet are included in the range of implementation. The implementation work shall be carried out according to the order of the general VAT taxpayers and small-scale taxpayers above the threshold before the small-scale taxpayers below the threshold and the taxpayers using taxation-control cashing machine. SAT offices of all provinces shall prepare the specific implementation plans depending on the actual situations of respective regions.
II. Use of Invoices
1. The general VAT taxpayers issue special VAT invoices, special VAT invoices applicable to freight transport services or ordinary VAT invoices when selling goods or providing taxable labor services or taxable services.
2. The small-scale taxpayers issue ordinary VAT invoices when selling goods or providing taxable labor services or taxable services.
The tax authorities issue the special VAT invoices and special VAT invoices applicable to freight transport services for small-scale taxpayers, which shall be implemented in accordance with the relevant provisions of the Circular of the State Administration of Taxation on Issuing the Administrative Measures for Special Value-added Tax Invoices Issued by Tax Authorities as Agencies (for Trial Implementation) (Guo Shui Fa [2004] No.153) and the Announcement of the State Administration of Taxation on Issues concerning Administration over Nationwide Pilot Collection of VAT in Lieu of Business Tax (the Announcement of the State Administration of Taxation [2013] No.39).
3.
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