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Announcement of the State Administration of Taxation on Implementing the System of Publicizing the List of Motor Vehicle Enterprises with Illegal Issuance of Uniform Invoices for the Sale of Motor Vehicles

Document No.:

Taxes:Vehicle and Vessel Tax,Administration of Tax Levy & Collection

Date of Promulgation:2016-11-01

IssueDepartment:State Administration of Taxation

Date of Implementatio:2016-09-27



Issued by: State Administration of Taxation

Document No.: Announcement No.63, 2016

Date of Issuance: 2016-09-27


In order to further strengthen tax administration and plug tax loopholes, in accordance with the “Law of the People's Republic of China on the Administration of Tax Levy &Collection” and its detailed rules for implementation, the “Measures of the People's Republic China for the Management of Invoices” and its detailed rules for implementation, the “Provisional Regulations on Vehicle Acquisition Tax of the People's Republic of China” and other laws and regulations, the State Administration of Taxation decides to implement the system of publicizing the list of motor vehicle enterprises which illegally issue uniform invoices for the sale of motor vehicles.


I. The State Administration of Taxation shall periodically publicize the list of motor vehicle enterprises with illegal issuance of uniform invoices for the sale of motor vehicles (hereinafter referred to the list), and the information of the list can be found on the official website of the State Administration of Taxation. Motor vehicle enterprises include motor vehicle manufacturing enterprises and motor vehicle distribution enterprises.


If under any of the following circumstances, a motor vehicle enterprise shall be included in the said list, which shall be further publicized to the public.

(i) Issuing invoices for two times or more not according to the actual total price and off-price expenses received for the sale of motor vehicles or the circumstance is serious;

(ii) For the sale of the same motor vehicle, at the same time the violation of issuance of uniform invoice for the sale of motor vehicles at a low price, re-issuing other VAT invoices, which have caused the underpayment of vehicle acquisition tax for two times or more or serious consequences;

(iii) Having underpayment of vehicle acquisition tax two times or more or serious cases caused by the issuance of invoices in violation of other invoice management regulations.


II. Taxation authorities may take the following actions according to law against those motor vehicle enterprises included in the said list:


(i) Including them in the key monitoring objects, and timely organizing special tax inspection;

(ii) Strengthening daily risk management, and strictly verifying the various information submitted;

(iii) Providing new invoices conditioned by the return (verification) of old ones or strictly limiting the supply of invoices, regarding the supply of uniform invoices for the sale of motor vehicles for such enterprises;

(iv) Taxation authorities shall, based on the actual situation, adopt other strict management measures according to law.


If illegal issuance of invoices in motor vehicle enterprises is found during the verification phase, the in-charge taxation authorities shall order them to re-issue invoices, and deal with them in accordance with relevant regulations.


III. The listed motor vehicle enterprises can submit the application of removal from the list to their in-charge taxation authorities in 90 days from the date of being listed. After the receipt of applications from motor vehicle enterprises, if in-charge taxation authorities have not found any illegal issuance of invoices made by enterprises after the date of being listed upon verification, they shall report such cases to the SAT level by level for removing the enterprises from the list, and then the results shall be announced to the public. Motor vehicle enterprises which are included in the list again after the removal from the list cannot apply to their in-charge taxation authorities for the removal from the list until the date of re-inclusion after 365 full days.


IV. Tax authorities at all levels should make full use of information means to establish an efficient & highly linked data analysis and comparison mechanism, and to strengthen the risk management of motor vehicle enterprises. Municipal taxation authorities shall organize manpower to visit motor vehicle enterprises within their respective regions for verification and examination from time to time every year, and the percentage of motor vehicle enterprises visited and examined shall be no less than 10 % of all such enterprises within their respective regions.


V. Taxation authorities may verify whether or not a motor vehicle enterprise has the circumstance as prescribed in Article I of this Announcement through the following ways:


(i) Verified according to Article IV of this announcement;

(ii) Verified in the special tax rectification or tax project auditing;

(iii) Verified by the in-charge taxation authorities of motor vehicle enterprises based on the doubts found in the daily work by taxation authorities in charge of vehicle acquisition tax;

(iv) Verified according to the report;

(v) Verified according to other cases.


VI. The announcement shall come into force on November 1, 2016.


The announcement is hereby given as above.


State Administration of Taxation

September 27, 2016


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