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

Announcement of the State Taxation Bureau of Ningxia Hui Autonomous Region on Relevant Issues Concerning the Transitional Policy for the Pilot Project of VAT-for-BT Reform in Transportation and Certain Modern Service Industries

Document No.:Announcement No.7, 2013 of the State Taxation Bureau of Ningxia Hui Autonomous Region

Taxes:Change from Business Tax into VAT

Date of Promulgation:2013-08-01

IssueDepartment:State Taxation Bureaus of Localities

Date of Implementatio:2013-07-19

Annex:

In accordance with the "Notice of the Ministry of Finance and the State Administration of Taxation on Taxation Policies for Carrying out Nationwide the Pilot Project Reform of VAT for Business Tax in Transportation and Certain Modern Service Industries" (Cai Shui [2013] No.37) and relevant provisions and the practical situation of our region, the relevant issues are notified as following:

 

I. Before August 1, 2013, if taxpayers of the pilot project have enjoyed the tax incentives of business tax according to the relevant policies and regulations, they may continue to enjoy the preferential VAT policies in the remaining period of tax incentives.

 

The in-charge state taxation authorities shall give the aforesaid taxpayers some guidance in completing and submitting the "Taxpayer's Tax Relief (Refund) Application Approval (Registration) Form" before August 1, 2013, meanwhile attaching the related instruments for enjoying tax incentives of business tax issued by the local taxation departments and the application information of tax incentives (the original document and copies). The in-charge state taxation authorities shall examine and verify the information provided by taxpayers of the pilot project, divide the tax incentives upon registration and the tax incentives upon examination & approval, determine the type and duration of tax incentives of taxpayers, identify the qualification for tax incentives, deliver the "Tax Matters Notificationfrom door to door, and notify the taxpayers of the pilot project that they shall continue to enjoy tax incentives. Taxpayers of the pilot project who fail to submit the aforesaid information before the deadline cannot enjoy the preferential taxation policies.

 

II. The in-charge state taxation authorities shall, in accordance with the examination & approval processes as regulated in the "Announcement of the State Taxation Bureau of Ningxia Hui Autonomous Region on Issuing the ''Measures of the State Taxation Bureau of Ningxia Hui Autonomous Region for the Administration of Tax Incentives" (No.1 of 2011), conduct tax relief (refund) for taxpayers of the pilot project meeting the conditions of tax incentives (before the upgrade of comprehensive tax levy & collection system, the examination & approval of paper materials shall be first carried out; after the upgrading, the examination & approval processes of tax relief (refund) shall be completed in the system).

 

III. For other taxpayers of the pilot project beyond the aforesaid regulations, if they meet the conditions for tax incentives of VAT, such taxpayers shall submit the application to the in-charge taxation authorities for approval according to the tax relief (refund) approval requirements.

 

The Announcement is hereby notified as above.

 

State Taxation Bureau of Ningxia Hui Autonomous Region

July 19, 2013

 

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