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Announcement of Beijing State Taxation Bureau and Beijing Local Taxation Bureau on Relevant Issues Concerning the Transitional Issues of Invoice Management post the VAT-for-BT Reform

Document No.:Announcement No.17, 2016 of Beijing State Taxation Bureau and Beijing Local Taxation Bureau

Taxes:Value-added Tax,Business Tax

Date of Promulgation:

IssueDepartment:State Administration of Taxation

Date of Implementatio:2016-05-19


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

Document No.: Announcement No.17, 2016 of Beijing State Taxation Bureau and Beijing Local Taxation Bureau

Date of Issuance: 2016-05-19


In accordance with relevant 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), the relevant issues concerning the invoice management post the VAT-for-BT reform are hereby notified as follows:


I. Service life of invoices issued by local taxation authorities


(i) As of May 1st, 2016, local taxation authorities shall no longer issue invoices to taxpayers of the pilot project.


(ii) If taxpayers had obtained the invoices printed and issued by local taxation authorities and the invoices printed with the name of their own units before April 30, 2016, such invoices can be continuously used until June 30, 2016.


If taxpayers which are eligible for the VAT-exempt 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.


II. Issue on handing in the invoices which had been issued by local taxation authorities for cancellation


(i) As for the taxpayers who are going to receive invoices at state taxation authorities for the first time, they cannot do it unless they hand in all invoices issued by local taxation authorities for cancellation.


(ii) As for the taxpayers who have received invoices at state taxation authorities, before the issuance of invoices issued by state taxation authorities, they shall hand in all invoices issued by local taxation authorities for cancellation.


(iii) Before going through the formalities for handing in invoices for cancellation, the taxpayers who issue invoices by using fiscal cash registers of local taxation authorities shall firstly make the distributed and unused blank invoices as “invalid”, and then report the copies thereof.


(iv) Except in exceptional circumstances, taxpayers of the pilot project shall go through the formalities for handing in all invoices issued by local taxation authorities on hand for cancellation before June 30, 2016. Taxpayers can conduct the formalities for handing in invoices for cancellation at both state taxation authorities and local taxation authorities.


(v) Taxpayers of the pilot project shall, after completing the formalities for handing in all invoices issued by local taxation authorities on hand for cancellation, go to the local taxation authorities which primarily provided fiscal cash registers for the cancellation of fiscal instruments.


III. Other related issues


(i) As of May 1st, 2016, taxpayers of the pilot project who need to continuously print invoices with the name of their own units shall go to the in-charge taxation authorities for the record.


(ii) As of May 1st, 2016, if taxpayers have illegal behaviors in the process of using tax invoices issued by local taxation authorities, the in-charge state taxation authorities shall deal with them according to relevant regulations of the “Measures of the People's Republic China for the Management of Invoices”.


(iii) As for the taxpayers who fail to submit the data of the issuance of invoices issued by local taxation authorities according to regulations, the local taxation authorities shall deal with them according to relevant regulations of the “Measures of the People's Republic China for the Management of Invoices”.


(iv) Lottery invoices issued by local taxation authorities shall be cashed by local taxation bureaus.


The Announcement shall come into force on the date of promulgation, and the “Announcement of Beijing State Taxation Bureau and Beijing Local Taxation Bureau on Relevant Issues Concerning the Invoice Management of VAT-for-BT Reform” (Announcement No.11, 2016 of Beijing State Taxation Bureau) shall be abolished simultaneously.


The Announcement is hereby notified as above.


Beijing State Taxation Bureau

May 19, 2016


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