Interpretation of State Taxation Administration of The People's Republic of China's announcement on issues related to the full implementation of the upgraded version of VAT invoice system.
I. Background of this announcement
In order to meet the needs of tax modernization, meet the requirements of integrated management of value-added tax, and effectively reduce the burden of tax authorities and taxpayers at the grassroots level, State Taxation Administration of The People's Republic of China has implemented an upgraded version of the VAT invoice system for newly recognized general taxpayers of value-added tax (hereinafter referred to as general taxpayers) and newly established small-scale taxpayers since 20 15 1. At present, the system runs stably and the taxpayers have responded well. State Taxation Administration of The People's Republic of China has decided to comprehensively implement the upgraded version of the VAT invoice system step by step nationwide from April 20 15/day.
Second, the scope of implementation
VAT taxpayers who have not used the upgraded VAT invoice system. The implementation work shall be carried out in the order of general taxpayers and small-scale taxpayers above the threshold, small-scale taxpayers below the threshold, and taxpayers using fiscal cash registers. The specific implementation plan shall be formulated by the provincial tax bureaus according to the actual situation in the region.
Third, the use of invoices.
(1) General taxpayers issue special VAT invoices, special VAT invoices for goods transportation and ordinary VAT invoices when selling goods and providing taxable services.
(2) Small-scale taxpayers issue ordinary VAT invoices for selling goods, providing taxable services and taxable services.
The tax authorities shall, in accordance with the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing (Guo Shui Fa [2004]153) and the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning the Pilot Collection and Management of China's Business Tax to VAT (State Taxation Administration of The People's Republic of China
(3) General taxpayers and small-scale taxpayers engage in the retail business of motor vehicles (except used motor vehicles) and issue unified invoices for motor vehicle sales.
(four) continue to use the general quota invoice, passenger invoices and unified invoices for second-hand car sales.
(5) Taxpayers use VAT ordinary invoices to issue purchase invoices, and the system automatically prints the word "purchase" in the upper left corner of the invoice.