Announcement of the State Administration of Taxation on Several Matters concerning Administration of VAT General Taxpayer Registration
Announcement of the State Administration of Taxation on Several Matters concerning Administration of VAT General Taxpayer Registration
Announcement of the State Administration of Taxation on Several Matters concerning Administration of VAT General Taxpayer Registration
Announcement of the State Administration of Taxation [2018] No.6
January 29, 2018
To effectively implement the Administrative Measures for the Registration of VAT General Taxpayers (Order of the State Administration of Taxation No.43, hereinafter referred to as the "Measures"), the related matters are hereby announced as follows:
I. The term "operating period" as mentioned in Article 2 of the Measures refers to the period of continuous business operations within the duration of existence of a taxpayer, including months or quarters with no sales income received.
II. The term "sales amount declared for tax" as mentioned in Article 2 of the Measures means the total sales amount subject to VAT as declared by a taxpayer on its own, including the sales amount exempted from tax and the invoiced amount of the invoices issued by tax authorities on the taxpayer's behalf.
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Announcement of the State Administration of Taxation [2018] No.6
January 29, 2018
To effectively implement the Administrative Measures for the Registration of VAT General Taxpayers (Order of the State Administration of Taxation No.43, hereinafter referred to as the "Measures"), the related matters are hereby announced as follows:
I. The term "operating period" as mentioned in Article 2 of the Measures refers to the period of continuous business operations within the duration of existence of a taxpayer, including months or quarters with no sales income received.
II. The term "sales amount declared for tax" as mentioned in Article 2 of the Measures means the total sales amount subject to VAT as declared by a taxpayer on its own, including the sales amount exempted from tax and the invoiced amount of the invoices issued by tax authorities on the taxpayer's behalf.
......