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Announcement on Simplifying Putting-on Record of Simplified Taxation Method for VAT Imposed on Construction Services

Document No.: Announcement of State Administration of Taxation No. 43 in 2017

Taxes:Value-added Tax

Date of Promulgation:2018-01-01

IssueDepartment:State Administration of Taxation

Date of Implementatio:2017-11-26


To further deepenthe reform of “delegating power to lower levels, supervising candidly and optimizing services” in the tax system and simplify the taxation procedure and in accordance with Several Opinions of theState Administration of Taxation on Further Deepening the Reform of“Delegating Power to Lower Levels, Supervising Candidly and Optimizing Services” in the Tax System to Optimize Taxation Environment (ShuiZongFa [2017] No. 101), matters concerning theputting-on-record of the simplified taxation method for VAT imposed onconstruction services are hereby announced as follows:

Article IFor VAT general taxpayers (hereafter referred to as taxpayers) who offer construction services and who are required to apply to or choose to apply to the simplified taxation method, the once-off archival filing system shall be implemented.

Article II Before filing tax returns for the first time according to the simplified taxation  method, taxpayers shall go throughputting-on record procedures at the in-chargestate taxation department in the place where the organization is located and submit the following materials:

(I)For construction services offered for old constructional engineering projects, taxpayers shall submit Construction Licenses (copies) or contracts for construction projects (copies) when going through theputting-on record procedure;

(II)For construction services offered for Party-A supplied engineering or those offered in the manner of “package workers”, taxpayers shall submit contracts for construction projects (copies) when going through theputting-on record procedure.

Article IIIFor other construction services offered after going through theputting-on record procedure, which apply to or choose to apply to the simplified taxation method, taxpayers do not handleputting-on record procedure any more. Taxpayers shall, in accordance with the material scope as stipulated by Article II of the announcement, completely keep materials of other construction services applying to or choosing to apply to the simplified taxation method for future reference. Otherwise, the construction services shall not apply to the simplified taxation method.

When they find out in the subsequent management that taxpayers can not submit relevant materials, taxation authorities shall pursue the payment of tax evaded and handle the matter in accordance with theLaw of the People's Republic of China onthe Administration of Tax Levy & Collection andIts Implementationregulations.

Article IVTaxpayers, who offer trans-county (city) construction services and apply to or choose to apply to the simplified taxation method, shall, according to the afore-mentioned rules, go through theputting-on record procedure at the in-chargestate taxation department in the place where the organization is located rather than at the one in the place where construction services are offered.

Article VThe announcement shall be executed from January 1st, 2018.

The announcement is hereby given.


State Administration of Taxation

November 26, 2017


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