State Administration of Taxation General Office
An Interpretation of the Notice of the State Administration of Taxation on the Relevant Issues concerning the Implementation of the Upgraded Version of the Value-Added Tax Invoice System
I. Background of the Announcement
In order to meet the needs of tax modernization and focus on the long-term planning of tax reform, to meet the integrated management requirements of value-added tax and effectively reduce the burden of tax authorities and taxpayers at the grassroots level, the SAT has integrated and upgraded the existing VAT invoice system, The test run, the trial run smoothly and orderly. SAT decided to January 1, 2015 onwards nationwide implementation of the VAT invoice system upgrade.
In this case,
Second, the scope of implementation
January 1, 2015 from the newly identified value-added tax general taxpayers and newly opened small-scale taxpayers.
Third, the use of taxpayers invoices
(A) the general taxpayer sales of goods, providing taxable services and taxable services issued value-added tax invoices, value-added tax invoices for goods transport industry and value-added tax ordinary invoice.
(B) small-scale taxpayers to sell goods, providing taxable services and taxable services issued by ordinary invoices value-added tax.
(C) the general taxpayers and small-scale taxpayers engaged in motor vehicles (except motor vehicles) retail business issued uniform invoices for motor vehicle sales.
(D) of the general fixed invoices, passenger invoices and second-hand car sales uniform invoice to continue to use.
Fourth, the use of taxpayers system
VAT invoice system upgrade is the VAT anti-counterfeit tax control system, the value-added tax invoices for goods transport tax control system, audit system and tax digital certificate system integration upgrade to achieve taxpayers through the tax digital certificate security authentication, encryption Through the Internet real-time upload tax authorities, generate VAT invoice electronic accounts, as tax returns, invoice data inspection and tax source management, data analysis and utilization of the basis.
(A) VAT tax system upgrade taxpayer-end tax control equipment, including gold tax plate and tax control disk (hereinafter referred to as special equipment). Special equipment can be issued for value-added tax invoices, value-added tax invoices for the transport of goods, value-added tax ordinary invoices and motor vehicle sales uniform invoices.
Newly recognized general taxpayers and new small-scale taxpayers voluntarily choose to use the gold tax plate or tax control disk.
In addition to the general fixed invoices, passenger invoices and second-hand car sales unified invoice, the new general taxpayer and the new small-scale taxpayers of value-added tax invoices issued by the use of special equipment issued.
VAT invoice value-added tax below the threshold of small-scale taxable behavior occurs, such as the need for ordinary invoices issued outside, you can not use special equipment, such as the need for special VAT invoices issued by the existing regulations apply to the tax authorities on behalf of the open .
(B) the taxpayer should be online under the Internet connection using the VAT invoice system upgrade version of the invoice. VAT invoice system upgrade can automatically upload the details of the invoice has been issued.
(C) taxpayers due to network failure and other reasons can not be online billing, the tax authorities set the offline billing time and offline invoicing within the total amount of the amount can still be invoiced, beyond the limit will not be able to invoice. Taxpayers invoicing the next month has not yet been connected to the network has been issued invoices detailed data, it will not be invoiced. Taxpayers need to connect the network to upload invoices before billing, if still can not connect to the network to carry special equipment to the tax authorities for levy or non-levy tax after billing.
Taxpayers have issued un-uploaded VAT invoices for offline invoices. The offline billing period is the longest period that can be opened offline since the first offline invoice was issued. The total amount of offline invoicing is the total amount of tax deductible for offline invoicing. The total amount of offline invoicing is calculated according to different ticket types.
Taxpayers offline billing time limit and the total amount of offline billing set criteria and methods determined by the provincial IRS.
(D) in accordance with the relevant provisions do not use the network to do tax or do not have the network conditions of a specific taxpayer, offline invoicing, offline billing time and offline invoicing total amount limit. Specific information related to taxpayers by the competent tax authorities in the comprehensive collection and management system set, and synchronized to the VAT invoice system upgrade.
(5) the taxpayer should be in the tax declaration period will be invoiced last month through the VAT invoice system upgraded version of the network tax.
Specific taxpayers do not use the Internet tax, the need to carry special equipment and related information to the tax authorities for tax returns.
(6) The general taxpayers invoice certification, audit comparison, tax returns and other tax matters are still in accordance with the provisions of the existing implementation.
Fifth, the issue of red invoices
(A) to apply for the issuance of special VAT invoices for the audit of non-administrative licensing examination and approval projects. In order to implement the requirements of the State Council to further deepen the reform of the administrative examination and approval system and improve the efficiency of tax collection and administration, it decided to cancel the application for the issuance of special VAT invoices. In the upgraded version has been achieved in the taxpayer through the network or the tax hall will be issued by the red character of the invoice data collection input system, the system automatically checks the data logic, generated by the red check after the creation of special invoice information table number, taxpayers can Issued a special invoice red letters will no longer need to issue a notice issued by the tax authorities after the audit procedures. At the same time, it further simplifies the procedures for the issuance of special invoices for red letters: for special invoices that have not yet been delivered to the purchaser or rejected by the purchaser, the special invoices for red letters need to be issued and no longer required to fill in the application form with the competent tax authorities. Fill out the specific reasons, while providing the written statement issued by the buyer to write reasons for rejection, the wrong specific project and the correct content of the written material or provide written by the seller to write specific reasons, wrong specific projects and the correct content of the written material.
(B) the tax authorities for small-scale taxpayers on behalf of the opening of special invoices need to issue a special red invoice, in accordance with the general taxpayers to issue a special red ink invoice method.
(3) If the taxpayer needs to issue the ordinary invoice for the Scarlet Letter of VAT, the invoice can be issued in the amount corresponding to the invoice amount of the blue word. Red uniform sales of motor vehicle sales invoices and the original blue word motor vehicle sales uniform invoice one by one correspondence.