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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


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.


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