Home > Business Tax > Text

Business TaxIn case of divergence of interpretation, the Chinese text shall prevail.

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

Document No.:Announcement No.11, 2016 of Beijing State Taxation Bureau, Beijing Local Taxation Bureau

Taxes:Value-added Tax,Business Tax

Date of Promulgation:2016-05-01

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

Date of Implementatio:2016-04-29

Annex:

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

Document No.: Announcement No.11, 2016 of Beijing State Taxation Bureau, Beijing Local Taxation Bureau

Date of Issuance: 2016-04-29

 

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), the relevant issues concerning the invoice management are hereby notified as follows:

 

I. Service life of the invoices issued by local taxation authorities

 

As of May 1st, 2016, local taxation authorities shall no longer issue invoices to taxpayers who are newly included in the scope of the pilot project of VAT-for-BT reform (hereinafter referred to as taxpayers of the pilot project).

 

(i) General machine-printed invoices of Beijing Local Taxation Bureau (flat printing type, including the edition of RMB 10,000 Yuan), special invoices of the insurance industry (flat printing type), uniform invoices of insurance intermediary services (flat printing type) which are printed by Beijing Local Taxation Bureau and have been received by taxpayers of the pilot project can be continuously used until June 30, 2016.

 

(ii) Other invoices printed by Beijing Local Taxation Bureau and invoices printed with the name of the unit which have been received by taxpayers of the pilot project can be continuously used until August 30, 2016.

 

(iii) Taxpayers of the pilot project who need the invoices issued by local taxation authorities within the extended period shall still be subject to the original mode for issuing business tax invoices, and submit the data to the in-charge local taxation authorities for issuing invoices.

 

II. Relevant matters

 

(i) Taxpayers of the pilot project who continuously need to print invoices printed with the names of their units shall, as of May 1, 2016, go through the putting-on-file formalities at the in-charge state taxation authorities.

 

(ii) Taxpayers of the pilot project and taxpayers who have completed the pilot project of VAT-for-BT reform at earlier stage shall, before December 31, 2016, take the initiative to hand in the invoices supervised by local taxation authorities for cancellation and go through the cancellation procedures for tax control equipment at the local taxation authorities where the original formalities for reception of invoices were carried out.

 

For taxpayers who fail to report the data for issuing invoices and who fail to hand in invoices for cancellation according to regulations, in-charge local taxation authorities shall deal with them according to the regulations of the “Measures of the People's Republic China for the Management of Invoices”. The processing results shall be deemed as a reference basis for the evaluation of tax credit rating of taxpayers. Taxation authorities shall publicize the taxpayers’ invoice violations in tax service places or through radio, television and other news media.

 

III. This Announcement shall come into force on May 1, 2016.

 

The Announcement is hereby given as above.

 

Customer service

88393678(Information Support)

songf@eshui.net(Information Support)

Public messages

Disclaimer

All the information on this website is reprinted from government websites, newspapers, Gazettes, domestic and foreign medias and other publications.

Please check the official publications, originals of outgoing documents and sources of reprint for purposes of authenticity, accuracy and legitimacy of the information published on this website.

The information on, the materials provided and the performance of this website is provided on an "as is" and "as available" basis. We make no warranty of any kind in relation to or connection with the availability, accuracy or reliability of this website or any of its materials and information, including but not limited to any warranties, representations, and guarantees as to, title, risk, non-infringement, accuracy, reliability, merchantability, use, correctness, fitness for a particular purpose or otherwise, or that use of this website will be uninterrupted or error-free. If you become aware of any inaccuracies or errors in any materials or information on our website, we would be appreciate it if you would inform us of such inaccuracies or errors immediately by emailing us at songf@eshui.net.

We shall not under any circumstances be liable for any direct, indirect, incidental, special or consequential damages, losses, liabilities or any business interruption in relation to the use of or inability to use any information contained on this website (whether foreseeable or not and even if we have been informed of such likelihood).

This website may contain links to third-party websites which are not maintained by us. We are not responsible for the content of those websites. The inclusion of any link to such websites does not imply approval or an endorsement by us of the linked websites or the contents thereof and we make no representations or warranties concerning the linked sites nor shall it be liable for the same.

Copyright: Ministry of Commerce, the People's Republic of China

Supported by:China International Electronic Commerce Center

Tel: (86 10) 68651200(Customer Service)

Fax: (86 10) 65677512

Information Support: Beijing Zerui Certified Public Accountants Co.,Ltd.

Approved by:Department of Electronic Commerce and Informatization, Ministry of Commerce, PRC

Jing ICP Bei No. 05004093

E-mail:hanlx358@126.com

Tel: 61943289 - 8001