City Maintenance and Construction TaxIn case of divergence of interpretation, the Chinese text shall prevail.

Announcement of Beijing Local Taxation Bureau on Issues Concerning Stamp Tax and City Maintenance and Construction Tax after the Implementation of the Pilot Project of VAT for Business Tax Reform

Document No.:Announcement No.8, 2012 of Beijing Local Taxation Bureau

Taxes:Stamp Tax,City Maintenance and Construction Tax

Date of Promulgation:2012-09-01

IssueDepartment:Local Taxation Bureaus of Localities

Date of Implementatio:2012-11-19


In accordance with the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Carrying Out the Pilot Project of VAT for Business Tax Reform in Transportation and Certain Modern Service Industries in Beijing and Other 7 Provinces" (Cai Shui [2012] No.71), the pilot project of VAT for business tax reform in transportation and certain modern service industries (hereinafter referred to as "pilot reform of VAT for business tax") has been officially carried out in Beijing on September 1, 2012. The relevant issues on examination and verification of the exemption of city maintenance and construction tax and educational surcharges and local educational surcharges (hereinafter referred to as city construction tax and surcharges) consequent upon the preferential tax policies relating to the stamp tax payment by  freight business and demobilized urban soldiers who are eligible for self-employment support (hereinafter referred to preferential policies for demobilized soldiers) after the pilot reform of VAT for business tax, are hereby notified as follows:


I. Issues on the payment of stamp tax for freight business


For taxpayers subject to the pilot reform of VAT for business tax who are engaged in the freight business, if their invoices are issued by the state taxation authorities, the carriers and consignors shall pay stamp tax on their own by way of affixing stamps or covering warrant.


For the case of issuance of "Special VAT Invoice for Cargo Transport Services", the local taxation authorities shall stamp the stamp tax paid seal or affix the stamps on the back of the copy for account keeping by the carrier, and stamp the stamp tax paid seal or affix the stamps on the back of the copy of the invoice for the consignor, but shall not stamp the tax paid seal or affix the stamps on the copy for tax credit. 


II. Issues on the examination and approval of preferential policies for city construction tax and surcharges for discharged soldiers


(1) If a taxpayer of the "VAT-for-BT reform" has obtained the unexpired approval of tax relief for preferential policies for retired soldiers issued by local taxation authorities, the state taxation authorities shall carry out the tax exemption matters according to the "Announcement of Beijing State Taxation Bureau on Issues Concerning the Administration of Preferential VAT Policies in the Pilot Project of Changing Business Tax for VAT" (Announcement No.8, 2012) and other documents, and the taxpayer is able to continuously enjoy the preferential policies for exemption from city construction tax and surcharges.


(2) For a taxpayer of the "VAT-for-BT reform" who has newly applied for and obtained the qualification of enjoying preferential policies for demobilized soldiers after September 1, 2012, the taxpayer shall apply to the local taxation authorities on his own, submit the photocopy of relief instruments issued by state taxation authorities, as well as other related application documents of preferential policies for demobilized soldiers as regulated in the "Announcement of Beijing Local Taxation Bureau on Issues Concerning Optimizing Tax Business Process" (No.3, 2010).


This Announcement shall come into force on September 1, 2012. The regulations for the payment of stamp tax by taxpayers using issued invoices for freight transport as regulated in the "Operating Procedures of Beijing Local Taxation Bureau for the Taxation Administration of Highway and Inland Waters Cargo Transport Industry (for trail implementation)" (Jing Di Shui Ying [2010] No.129) shall suspend execution.


Beijing Local Taxation Bureau

November 19, 2012


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