Announcement of the State Administration of Taxation on Issuing the Administrative Measures for Small-scale Taxpayers in the Cargo Transportation Industry to Apply for Issuance of Special Value-added Tax Invoices on Their Behalf
Announcement of the State Administration of Taxation on Issuing the Administrative Measures for Small-scale Taxpayers in the Cargo Transportation Industry to Apply for Issuance of Special Value-added Tax Invoices on Their Behalf
Announcement of the State Administration of Taxation on Issuing the Administrative Measures for Small-scale Taxpayers in the Cargo Transportation Industry to Apply for Issuance of Special Value-added Tax Invoices on Their Behalf
Announcement of the State Administration of Taxation [2017] No.55
December 29, 2017
The State Administration of Taxation has formulated and issued the Administrative Measures for Small-scale Taxpayers in the Cargo Transportation Industry to Apply for Issuance of Special Value-added Tax Invoices on Their Behalf, in order to implement the spirit of the Several Opinions of the State Administration of Taxation on Further Deepening the Reform of "Streamlining Administration, Delegating Power and Strengthening Regulation and Improving Services" in the Tax System and Optimizing the Tax Environment (Shui Zong Fa [2017] No.101).
The Announcement is hereby given.
Administrative Measures for Small-scale Taxpayers in the Cargo Transportation Industry to Apply for Issuance of Special Value-added Tax Invoices on Their Behalf
Article 1 The Measures are formulated according to the Law of the People's Republic of China on the Administration of Tax Collection and the implementing rules thereof, the Administrative Measures of the People's Republic of China for Invoices and implementing rules thereof and other provisions for the purpose of further optimizing tax payment services, simplifying procedures for handling tax affairs, and facilitating small-scale taxpayers in the cargo transportation industry to issue special value-added tax invoices on their behalf.
Article 2 The Measures shall apply to the payers of Value-added Tax ("VAT payers") meeting all of the following conditions:
1.
......
Announcement of the State Administration of Taxation [2017] No.55
December 29, 2017
The State Administration of Taxation has formulated and issued the Administrative Measures for Small-scale Taxpayers in the Cargo Transportation Industry to Apply for Issuance of Special Value-added Tax Invoices on Their Behalf, in order to implement the spirit of the Several Opinions of the State Administration of Taxation on Further Deepening the Reform of "Streamlining Administration, Delegating Power and Strengthening Regulation and Improving Services" in the Tax System and Optimizing the Tax Environment (Shui Zong Fa [2017] No.101).
The Announcement is hereby given.
Administrative Measures for Small-scale Taxpayers in the Cargo Transportation Industry to Apply for Issuance of Special Value-added Tax Invoices on Their Behalf
Article 1 The Measures are formulated according to the Law of the People's Republic of China on the Administration of Tax Collection and the implementing rules thereof, the Administrative Measures of the People's Republic of China for Invoices and implementing rules thereof and other provisions for the purpose of further optimizing tax payment services, simplifying procedures for handling tax affairs, and facilitating small-scale taxpayers in the cargo transportation industry to issue special value-added tax invoices on their behalf.
Article 2 The Measures shall apply to the payers of Value-added Tax ("VAT payers") meeting all of the following conditions:
1.
......