Notice on a simplified VAT invoice recipients and procedural issues related to the use of

Notice on a simplified VAT invoice recipients and procedural issues related to the use of

Ref: State Administration of Taxation Announcement No. 19, 2014
Issued: State Administration of Taxation
Date issued: 2014-03-24

The tax authorities to effectively change the job functions to further optimize the tax service, improve the efficiency of the tax, the State Administration of Taxation carried out "convenience Tax spring action", a comprehensive full speed the tax, to the integrity of law-abiding taxpayers to provide more convenience Tax will now be simplified VAT invoice recipients and use the program related issues are announced as follows:
A simplified VAT invoice recipients of taxpayer formalities
Cancel VAT invoice (including VAT invoices, freight transportation VAT invoices, VAT invoices and general motor vehicle sales uniform invoice, the same below) the old manual inspection. The tax authorities apply VAT general taxpayer (hereinafter referred to as the general taxpayer) tax invoice tax control system data, by means of information to achieve VAT invoice old work experience.
Second, simplified invoices and approval procedures
Taxpayers in general invoices (including VAT invoices and VAT invoices freight transportation, the same below) the maximum billing limit is not more than $ 100,000, the tax authorities without prior field inspection. Provincial tax authorities may be appropriate to expand the scope of site inspection without prior Based on this, the scope and methods of site inspection is determined by the provincial tax authorities. ?
Third, to simplify the processing of invoices missing
Has lost the general taxpayer issue special invoices invoices and the deduction, if you lose the match prior to certification, the acquiree corresponding invoices and copies of journal linked the seller with the tax authorities issued by the seller to provide the "missing VAT invoice has been proven single tax "or" loss of freight transportation VAT invoice has been proven single tax "(Annex 2, hereinafter referred to as" single proof "), as input VAT deduction certificate; if you lose not before certified copy of the corresponding invoices billing linking buyers with sellers provide the authentication is consistent rely on invoices and billing associated copy seller competent tax authorities issued a "single proof" as a value-added tax input tax deduction certificate. Copies of invoices and billing linked to "prove single" retained for future reference.
Has lost the general taxpayer issue special invoices the deduction, if you lose the match before certification can be used invoices invoice copy retained for future reference; if you lose before an unauthenticated, can use invoice invoices certified invoices invoices United copy retained for future reference.
It has lost the general taxpayer issue special invoices invoice, invoices the deduction can be used as vouchers, invoices the deduction copy retained for future reference.
Fourth, simplify formalities invoices Scarlet Letter
General taxpayer issue special invoices, sales returns occur or sales allowances, in accordance with the provisions issued after The Scarlet Letter invoices, vouchers are no longer appropriate copy of this transaction is submitted to the competent tax authorities.
Fifth, the implementation of standardized classification and grading management
Classification and grading implement standardized management of value-added tax invoices, improve work efficiency, reduce the tax aspects.
(A) The following taxpayer can receive a VAT invoice amount of not more than three months, the taxpayer need to adjust the amount of value-added tax invoices, complete procedures, according to the taxpayer immediate need apply:
1. Tax credit rating of A class taxpayers;
2. IRS to determine tax credit, and the low level of tax risk for other types of taxpayers.
(B) The taxpayer has a tax-related offense within two years, transferred to judicial organs recorded, or are receiving tax authority record for audit, the first (a) of this section shall not apply.
(C) guidance on the general taxpayer invoices limited quota management, according to "General VAT Taxpayers counseling management approach" the relevant provisions.
Sixth, the establishment of efficient risk control mechanism linkage
The tax authorities do a good job of tax services, improve the tax efficiency, full use of information technology, the establishment of efficient risk control linkage mechanism, the establishment of scientific risk control indicators, evaluation and follow-up monitoring to enhance the daily management, improve timely follow-up monitoring and targeted, trace analysis taxpayer invoices and tax returns. The taxpayer invoices using exceptions and without justification, the tax authorities can be re-approved invoices and limit the number of recipients.
This announcement shall come into force May 1, 2014. "State Administration of Taxation on the revision of <VAT invoices using a predetermined" notice "(Guo Shui Fa [2006] No. 156) Article 28," the State Administration of Taxation Supplementary Notice on the revision of VAT invoices using a predetermined "(tax [2007] 18) Article 1 (e), "the State Administration of Taxation on VAT invoices delegated approval authority maximum billing limit notice" (Guo Shui Han [2007] No. 918) article, "State tax administration on the country to carry out business tax reform VAT pilot collection and management issues related to notice "(State administration of Taxation announcement No. 39, 2013) Article V (iv) shall be repealed simultaneously.
Special announcement.
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Annex: 1 lost VAT receipts tax has proven single
2 lose freight transportation VAT invoice has been proven single tax
State Administration of Taxation ?
March 24, 2014