Announcement of the State Taxation Administration on Matters Including Administration of Value-added Tax Invoices
Announcement of the State Taxation Administration on Matters Including Administration of Value-added Tax Invoices
Announcement of the State Taxation Administration on Matters Including Administration of Value-added Tax Invoices
Announcement of the State Taxation Administration [2019] No.33
October 9, 2019
Relevant matters including the administration of value-added tax (VAT) invoices are hereby announced as follows:
I. Taxpayers in the life service sector as stipulated in the Announcement of the Ministry of Finance and the State Taxation Administration on Clarifying the Policies on Value-added Tax Super-deduction for the Life Service Sector (Announcement of the Ministry of Finance and the State Taxation Administration [2019] No.87) shall submit a Statement on the Application of 15% Super-deduction Policy (see Appendix) via the e-tax office (or at the tax service center) when confirming the application of such policy for the first time of the year.
II. Where general VAT taxpayers, after obtaining the customs import VAT special payment certificate (the "customs payment certificate"), need to claim VAT credits or export rebates, they shall handle the matter according to the following ways:
1. General VAT taxpayers who obtain the customs payment certificate bearing the information of only one tax paying entity shall log on the VAT invoice selection and confirmation platform of their respective provinces (autonomous regions or municipalities directly under the Central Government) (the "selection and confirmation platform") to access and select the information of their customs payment certificates for declaration of tax credits or export rebates.
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Announcement of the State Taxation Administration [2019] No.33
October 9, 2019
Relevant matters including the administration of value-added tax (VAT) invoices are hereby announced as follows:
I. Taxpayers in the life service sector as stipulated in the Announcement of the Ministry of Finance and the State Taxation Administration on Clarifying the Policies on Value-added Tax Super-deduction for the Life Service Sector (Announcement of the Ministry of Finance and the State Taxation Administration [2019] No.87) shall submit a Statement on the Application of 15% Super-deduction Policy (see Appendix) via the e-tax office (or at the tax service center) when confirming the application of such policy for the first time of the year.
II. Where general VAT taxpayers, after obtaining the customs import VAT special payment certificate (the "customs payment certificate"), need to claim VAT credits or export rebates, they shall handle the matter according to the following ways:
1. General VAT taxpayers who obtain the customs payment certificate bearing the information of only one tax paying entity shall log on the VAT invoice selection and confirmation platform of their respective provinces (autonomous regions or municipalities directly under the Central Government) (the "selection and confirmation platform") to access and select the information of their customs payment certificates for declaration of tax credits or export rebates.
......