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Announcement of Guangdong State Taxation Bureau and Guangdong Local Taxation Bureau on Clarifying Several Issues Concerning Administration of Tax Levy & Collection for the Pilot Project of VAT-for-BT Reform

Document No.:Announcement No.12, 2016 of Guangdong State Taxation Bureau, Guangdong Local Taxation Bureau

Taxes:Value-added Tax,Business Tax

Date of Promulgation:2016-06-01

IssueDepartment:Local Taxation Bureaus of Localities,State Administration of Taxation

Date of Implementatio:2016-05-30


Issued by: Guangdong State Taxation Bureau, Guangdong Local Taxation Bureau

Document No.: Announcement No.12, 2016 of Guangdong State Taxation Bureau, Guangdong Local Taxation Bureau

Date of Issuance: 2016-05-30


In accordance with the regulations of the “Announcement of the State Administration of Taxation on Matters Concerning the Administration of Tax Levy & Collection for Comprehensively Carrying out the Pilot Project of the Value-added Tax-for-Business Tax Reform” (Announcement No.23, 2016 of the State Administration of Taxation) and the “Announcement of the State Administration of Taxation on Clarifying Several Issues Concerning the Administration of Tax Levy & Collection for the Pilot Project of the Value-added Tax-for-Business Tax Reform” (Announcement No.26, 2016 of the State Administration of Taxation), several issues concerning the administration of tax levy & collection for the pilot project of VAT-for-BT reform in our province are hereby notified as follows:


I. The invoices, which had been received by taxpayers of the pilot project before April 30, 2016, printed with the name of their units and manufactured under the supervision of local taxation authorities, shall be eligible for the management of transition period, and can be continuously used until June 30, 2016. If taxpayers which are eligible for the VAT-exemption policies (e.g. hospitals, museums, etc. ) use the invoices printed with the name of their own units, the service life of such invoices shall be properly postponed to August 31, 2016, at the latest. As for the remaining unissued invoices which are printed with the name of their units and manufactured under the supervision of local taxation authorities, taxpayers of the pilot project shall hand in all of such invoices to the in-charge state taxation authorities for cancellation by the end of the month following the end of the transition period. Taxpayers of the pilot project of VAT-for-BT reform shall timely go to the in-charge state taxation authorities to conduct the use of invoices printed with the name of their own units and manufactured under the supervision of state taxation authorities.


II. From May 1, 2016, when insurance agencies issue VAT invoices as withholding agents of vehicle and vessel tax, they shall indicate the information of the collected vehicle and vessel tax in the remark column of VAT invoices, including insurance number, vehicle and vessel tax collected on behalf of taxation authorities, tax in arrears, and other aggregate, etc.. The VAT invoices can be used as the reimbursement vouchers of vehicle and vessel tax payers for the payment of vehicle and vessel tax and tax in arrears.


III. The Announcement shall come into force on June 1, 2016. Point 2 of Item (i) of Article II, and Article III of the original “Announcement of Guangdong State Taxation Bureau and Guangdong Local Taxation Bureau on Relevant Issues Concerning comprehensively carrying out the Linking- up of Administration of Tax Levy & Collection for the Pilot Project of VAT-for-BT Reform” (Announcement No.8, 2016 of Guangdong State Taxation Bureau) shall be abolished simultaneously.


The Announcement is hereby given as above.


Guangdong State Taxation Bureau

Guangdong Local Taxation Bureau

May 30, 2016


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