Circular of the State Administration of Taxation on Further Strengthening the Administration on Consumption Tax Declaration and Tax Offset and Deduction

Circular of the State Administration of Taxation on Further Strengthening the Administration on Consumption Tax Declaration and Tax Offset and Deduction

Guo Shui Han [2006] No. 769

August 15, 2006

The offices of the State Administration of Taxation at all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan,

To further strengthen the administration on consumption tax declaration and consumption tax setoff and deduction, relevant modifications to tax return format of consumption tax and relevant administrative rules on tax setoff and deduction policy of consumption tax is hereby announced as follows:

I. Tax return format on consumption tax
Upon the adjustment and improvement of policy on consumption tax, the State Administration of Taxation has made adjustment to partial columns in the consumption tax return format of integrated tax-levying software and the logic relations between columns (see the Appendix for the tax return format), based upon which the offices of the State Administration of Taxation at all provinces are required to modify and print tax return format for consumption tax.
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