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Announcement of State Administration of Taxation on Further Optimizing Procedures for Handling Affairs Related to Value-added Tax and Consumption Tax

Document No.:Announcement No.36, 2017 of the State Administration of Taxation

Taxes:Value-added Tax,Consumption Tax

Date of Promulgation:2018-01-01

IssueDepartment:State Administration of Taxation

Date of Implementatio:2017-10-13


In order to implement the requirements of the State Council on streamlining administration and delegating power, combining management with discharge and optimizing services, we hereby notify the issues concerning dealing with part of the VAT and consumption tax matters as follows:


I. As of January 1, 2018, matters concerning continuation to deduct taxes for overdue VAT   vouchers shall be subject to the approval of provincial-level state taxation bureaus. The types of objective reasons for allowing such deduction and the requirements for submitting information shall be subject to the revised“Announcement of the State Administration of Taxation on Issues concerning the Tax Creditfor Overdue Value-added Tax Deduction Vouchers” (Announcement No.50, 2011 of the State Administration of Taxation).


On the basis of relevant provisions of the revised appendix“Administrative Measures for Overdue Value-added Tax Deduction Vouchers” (hereinafter referred to as the“Administrative Measures”) of Announcement No.50, 2011 of the State Administration of Taxation, the provincial taxation bureaus shall comply with the requirements of further deepening the reform onstreamlining administration and delegating power, combining management with discharge and optimizing services of taxation system and the optimization of tax environment, with“facilitating taxpayers and benefiting tax administration” as the principle, further refining the process, clearing time limit, simplifying information and improving services.


II. From November 1, 2017, if a taxpayer applies for paying both VAT and consumption tax on a consolidated basis, it only needs to specify the consolidated payment in application materials prepared for this purpose, instead of submitting separate application materials for the VAT and consumption tax.


III. The“Announcement of the State Administration of Taxation on Issues concerning the Tax Creditfor Overdue Value-added Tax Deduction Vouchers” (Announcement No.50, 2011 of the State Administration of Taxation) shall be modified as follows:


(i) The first paragraph of Article I shall be revised aswhere general VAT taxpayers have had relevant deals indeed but the VAT deduction certificates (including special VAT invoices, special payment for Customs import VAT, and unified invoices for inland waterway freight transportation) have not been verified, confirmed and audited within required time limits due to objective reasons , upon verification by the in-charge taxation authorities and progressive reporting, after the certification and audit comparison made by the provincial state taxation bureaus, as for the vouchers which are deemed conformable, these taxpayers shall be allowed to continue to deduct the amount of input tax.


(ii) Deleting the description in the first paragraph of Article I:VAT deduction certificates as mentioned in the announcement include special VAT invoices, special payment for Customs import VAT, and unified invoices for inland waterway freight transportation.


(iii) The second paragraph of Article IV of theAdministrative Measures shall be revised as:after successful verification, the in-charge taxation authority shall report it to the higher taxation authority, and progressively report to the provincial taxation bureau of the description of overdue situation of VAT deduction certificates, third-party certificates or instructions, electronic information of overdue VAT deduction certificates, and copies of overdue VAT deduction certificates.


(iv) Article V of theAdministrative Measures shall be revised as:provincial state taxation bureaus shall make desk-reviewof theinformation submitted, and make certification and audit comparison of the information on overdue VAT deduction certificates; if the data conform to the conditions and the audit results are consistent, the taxpayers are allowed to continue to deduct the amount indicated or calculated on the overdue VAT certificates.


The above amendments shall take effect from January 1, 2018. The“Announcement of the State Administration of Taxation on Issues concerning the Taxation Credit by Overdue Value-added Tax Deduction Vouchers” (Announcement No.50, 2011 of the State Administration of Taxation) shall be accordingly modified on the basis of this announcement. After the specific words are adjusted, the announcement shall be reissued.

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