Change from Business Tax into VATIn case of divergence of interpretation, the Chinese text shall prevail.

Notice of Xiamen Local Taxation Bureau on Relevant Matters Concerning Getting-back Invoices for Cancellation

Document No.:

Taxes:Administration of Tax Levy & Collection,Change from Business Tax into VAT

Date of Promulgation:

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

Date of Implementatio:2016-10-24



Dear taxpayers:


In accordance with relevant provision of the “Announcement of the State Administration of Taxation on Issues Concerning the Administration of Tax Levy &Collection after the Full Implementation of the Pilot Project of VAT-for-BT Reform” (Announcement No.23, 2016 of the State Administration of Taxation) and the “Notice of the State Administration of Taxation on Further Strengthening the Joint Management of State Tax Invoices and Local Tax Invoices after the VAT-for-BT Reform” (Guo Shui Han [2016] No.192), Xiamen State Taxation Bureau and Xiamen Local Taxation Bureau jointly issued the notice on getting-back the invoices supervised by local taxation bureau for cancellation respectively on April 22 and May 30, requiring taxpayers to hand in the invoices supervised by local taxation bureau for cancellation in accordance with the provisions.


At present, there are still some taxpayers (the list is shown in the attached "List of Taxpayers with the Invoices Supervised by Local Taxation Bureau in Stock") who fail to go through the procedures for getting-back the invoices supervised by local taxation bureau for cancellation within the time limit in accordance with the provisions, we hereby notify the relevant issues as follows:


1. If the taxpayers on the list apply for the receipts and invoices with the state taxation authorities, they shall firstly carry with them the “Receipt Book of Invoices” issued by the local taxation authorities and the invoices which have not been handed in for cancellation to go through the procedures for getting-back invoices for cancellation with the in-charge local taxation authorities, accept treatment from local taxation authorities, and then conduct the receipt of invoices with the state taxation authorities by taking along the credentials on getting-back the invoices of local taxation authorities for cancellation.


2. If taxpayers fail to go through the procedures for getting-back the invoices supervised by local taxation bureau for cancellation before November 10, 2016, the in-charge local taxation authorities shall deal with them according to Article 35 of the “Measures of the People's RepublicChinafor the Management of Invoices”.


3. Taxation authorities shall carry out tax credit evaluation on schedule, give keeping-credit stimuli and breaking-credit punishment according to the results of evaluation, and implement classified services and management for taxpayers with different credit levels. Invoice information is an important indicator of the tax credit evaluation.


4. The official website of Xiamen Local Taxation Bureau is to shut off the invoice-uploading function on November 10, 2016, and the taxpayers who have issued invoices that are not checked as old or have not yet uploaded the issuance data shall go to the in-charge local taxation authorities to handle the relevant inspection matters as of November 11.


Annex: List of Taxpayers with the Invoices Supervised by Local Taxation Bureau in Stock


XiamenLocal Taxation Bureau

October 24, 2016


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88393678(Information Support) Support)

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