Circular of the State Administration of Taxation on Issuing the Operating Rules for the Administration of Checking Value-added Tax Returns (for Trial Implementation)
Circular of the State Administration of Taxation on Issuing the Operating Rules for the Administration of Checking Value-added Tax Returns (for Trial Implementation)
Circular of the State Administration of Taxation on Issuing the Operating Rules for the Administration of Checking Value-added Tax Returns (for Trial Implementation)
Shui Zong Fa [2017] No.124
October 30, 2017
Local offices of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,
In order to further strengthen and standardize the administration of checking value-added tax returns, improve tax declaration quality and optimize tax services, the State Administration of Taxation has formulated the Operating Rules for the Administration of Checking Value-added Tax Returns (for Trial Implementation), which are hereby issued to you for compliance and implementation.
The Circular shall come into force as of March 1, 2018, and the Circular of the General Office of the State Administration of Taxation on Procedures for "One-window Type" Management of Tax Declarations by General Payers of Value-added Tax (Guo Shui Ban Fa [2003] No.34), the Operation Rules on "One-window Type" Management of Tax Declarations by Ordinary Taxpayers of Value-added Tax (Guo Shui Fa [2005] No.61), the Circular of the State Administration of Taxation on Better Preparing for "One-window Style" Matching of Receipts and Tax Returns for Standard VAT Invoices (Guo Shui Fa [2005] No.141), the Circular of the State Administration of Taxation on Implementing the Operational Procedures for "One-window Style" Management of Tax Declarations by General Taxpayers of Value-added Tax (Guo Shui Han [2006] No.824), the Circular of the State Administration of Taxation on Implementing "One Window Style" Comparisons of Standard VAT Invoices (Guo Shui Han [2006] No.971), and the Circular of the State Administration of Taxation on Matters relating to the Adjustment of the Operational Procedures for "One-window Style" Management of Tax Declarations by General Taxpayers of Value-added Tax (Guo Shui Han [2008] No.1074) shall be simultaneously repealed.
Operating Rules for the Administration of Checking Value-added Tax Returns (for Trial Implementation)
I. The Operating Rules for the Administration of Checking Value-added Tax Returns (for Trial Implementation) (hereinafter referred to as the "Rules") are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and the Interim Value-Added Tax Regulations of the People's Republic of China and other relevant tax laws and regulations so as to further strengthen and standardize the administration of checking value-added tax returns (hereinafter referred to as "tax return checking"), improve tax declaration quality and optimize tax services.
II.
......
Shui Zong Fa [2017] No.124
October 30, 2017
Local offices of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,
In order to further strengthen and standardize the administration of checking value-added tax returns, improve tax declaration quality and optimize tax services, the State Administration of Taxation has formulated the Operating Rules for the Administration of Checking Value-added Tax Returns (for Trial Implementation), which are hereby issued to you for compliance and implementation.
The Circular shall come into force as of March 1, 2018, and the Circular of the General Office of the State Administration of Taxation on Procedures for "One-window Type" Management of Tax Declarations by General Payers of Value-added Tax (Guo Shui Ban Fa [2003] No.34), the Operation Rules on "One-window Type" Management of Tax Declarations by Ordinary Taxpayers of Value-added Tax (Guo Shui Fa [2005] No.61), the Circular of the State Administration of Taxation on Better Preparing for "One-window Style" Matching of Receipts and Tax Returns for Standard VAT Invoices (Guo Shui Fa [2005] No.141), the Circular of the State Administration of Taxation on Implementing the Operational Procedures for "One-window Style" Management of Tax Declarations by General Taxpayers of Value-added Tax (Guo Shui Han [2006] No.824), the Circular of the State Administration of Taxation on Implementing "One Window Style" Comparisons of Standard VAT Invoices (Guo Shui Han [2006] No.971), and the Circular of the State Administration of Taxation on Matters relating to the Adjustment of the Operational Procedures for "One-window Style" Management of Tax Declarations by General Taxpayers of Value-added Tax (Guo Shui Han [2008] No.1074) shall be simultaneously repealed.
Operating Rules for the Administration of Checking Value-added Tax Returns (for Trial Implementation)
I. The Operating Rules for the Administration of Checking Value-added Tax Returns (for Trial Implementation) (hereinafter referred to as the "Rules") are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and the Interim Value-Added Tax Regulations of the People's Republic of China and other relevant tax laws and regulations so as to further strengthen and standardize the administration of checking value-added tax returns (hereinafter referred to as "tax return checking"), improve tax declaration quality and optimize tax services.
II.
......