Announcement of the State Administration of Taxation on Further Optimizing the Procedures for Handling Affairs Related to Value-added Tax and Consumption Tax
Announcement of the State Administration of Taxation on Further Optimizing the Procedures for Handling Affairs Related to Value-added Tax and Consumption Tax
Announcement of the State Administration of Taxation on Further Optimizing the Procedures for Handling Affairs Related to Value-added Tax and Consumption Tax
Announcement of the State Administration of Taxation [2017] No. 36
October 13, 2017
For the purpose of implementing the requirements of the State Council in respect of streamlining administration, delegating powers and improving regulation and services, the relevant matters on handling affairs related to value-added tax and consumption tax are hereby announced as follows.
I. From January 1, 2018, matters concerning the continuation to deduct taxes indicated on overdue value-added tax (VAT) credit vouchers shall be subject to approval by provincial-level SAT offices. The types of objective reasons by which it is allowed to continue to deduct the input VAT and application materials shall be subject to the revised Announcement of the State Administration of Taxation on Overdue Value-added Tax Credit Vouchers (Announcement of the State Administration of Taxation [2011] No.50).
All provincial-level SAT offices shall, based on the relevant provisions set out in the revised Measures for the Administration of Taxation Credit by Overdue Value-added Tax Credit Vouchers affixed to the Announcement of the State Administration of Taxation [2011] No.50, further detail the procedures, clarify the time limits, simplify the materials requested, and improve the services for this purpose, in accordance with the requirements on further deepening the reform of "streamlining administration, delegating powers and improving regulation and services" and optimizing the taxation environment in the tax system and under the principle of providing convenience to taxpayers and favoring taxation administration.
II.
......
Announcement of the State Administration of Taxation [2017] No. 36
October 13, 2017
For the purpose of implementing the requirements of the State Council in respect of streamlining administration, delegating powers and improving regulation and services, the relevant matters on handling affairs related to value-added tax and consumption tax are hereby announced as follows.
I. From January 1, 2018, matters concerning the continuation to deduct taxes indicated on overdue value-added tax (VAT) credit vouchers shall be subject to approval by provincial-level SAT offices. The types of objective reasons by which it is allowed to continue to deduct the input VAT and application materials shall be subject to the revised Announcement of the State Administration of Taxation on Overdue Value-added Tax Credit Vouchers (Announcement of the State Administration of Taxation [2011] No.50).
All provincial-level SAT offices shall, based on the relevant provisions set out in the revised Measures for the Administration of Taxation Credit by Overdue Value-added Tax Credit Vouchers affixed to the Announcement of the State Administration of Taxation [2011] No.50, further detail the procedures, clarify the time limits, simplify the materials requested, and improve the services for this purpose, in accordance with the requirements on further deepening the reform of "streamlining administration, delegating powers and improving regulation and services" and optimizing the taxation environment in the tax system and under the principle of providing convenience to taxpayers and favoring taxation administration.
II.
......