Implementing Proposals for the Invoice Management Process of Cargo Transportation Industry
Implementing Proposals for the Invoice Management Process of Cargo Transportation Industry
Implementing Proposals for the Invoice Management Process of Cargo Transportation Industry
Guo Shui Fa [2003] No. 121 Appendix 4
October 17, 2003
In accordance with the Tentative Administrative Measures for the Imposition of Business Tax on the Cargo Transportation Industry and the Trial Measures for the Administration of Value-added Tax Credit of Transport Invoices issued by the State Administration of Taxation, the administrative procedures and implementing proposals for road or inland water cargo transport (hereinafter referred to as "cargo transport invoices") are hereby formulated.
Article 1 Overview. The common guidelines for the administration of cargo transport invoices are "manual collection, network-based transmission and computerized matching". As the amount of cargo transport invoices is large, the tax authorities at all levels should actively make use of information technology for the convenience of taxpayers and to achieve higher working efficiency. The principle for the implementation of IT-aided administration is "to implement the plan step by step based on the actual situation".
1. Collection by the competent tax authorities of State Taxation Bureaus and Local Taxation Bureaus
The competent tax authorities of Local Taxation Bureaus are responsible for the data entry of the Summary List of Cargo Transport Invoices Issued by the Local Taxation Authorities as an Agent, the collection of the Summary List of Cargo Transport Invoices Issued by Invoice Issuing Taxpayers submitted by invoice issuing taxpayers, and the Summary List of the Cargo Transport Invoices Issued by Intermediary Agencies submitted by invoice issuing intermediary agencies. The information of cargo transport invoices shall be summarized and the data shall be transmitted within scheduled time.
The competent tax authorities of State Taxation Bureaus shall collect the electronic information of the List of Value-added Tax Credit of Transport Invoices submitted by common VAT taxpayers and upload the data within scheduled time.
The format of the invoice information collected in various regions, whether at the taxation bureau end or at the taxpayer end, shall meet the interface format as stipulated by the State Administration of Taxation.
2. Data transmission
(1) Same level data exchanging between State Taxation Bureaus and Local Taxation Bureaus. The Local Taxation Bureaus may choose from the following three basic modes for the summary and transmission of the cargo transport invoice list information, basing on their own network distribution as well as the main location for intensive data processing. The first mode hereinafter referred to as "Mode I" is for such a situation where the province is without a unified network, or there is such a network, but data (including the data collected from cargo transport invoice lists) collection and processing are mainly done at district or county level, and the process chart of this mode is shown in figure 1; the second mode hereinafter referred to as "Mode II" is for such a situation where a prefecture-level city has a unified network and the data (including the data collected from cargo transport invoices) are mainly collected and processed at the prefecture-level city level, and the process chart of this mode is shown in figure 2; the third mode hereinafter referred to as "Mode III" is for such a situation where a province (or a municipality directly under the Central Government or a city specifically designated in the state plan) has stable network condition and the data (including the data collected from cargo transport invoices) are mainly collected and processed at provincial level (or at the level of a municipality directly under the Central Government or a city specifically designated in the state plan), and the process chart is shown in figure 3. As for the situation where data are not yet collected to the district or county level, the regional authorities shall collect data to the district or county level in the first place and then transmit the data according to the requirements for the situation where data are collected at the district or county level.
All provincial Local Taxation Bureaus shall, based on their own network distribution as well as the main location for intensive data processing, negotiate with the provincial State Taxation Bureau to determine the specific offices of both sides in charge of information exchanging and report to the State Administration of Taxation for archival filing.
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