Announcement of the State Administration of Taxation on Matters relating to the Filing of Value-added Tax Returns after the Comprehensive Promotion of the Pilot Program of the Collection of Value-added Tax in Lieu of Business Tax
Announcement of the State Administration of Taxation on Matters relating to the Filing of Value-added Tax Returns after the Comprehensive Promotion of the Pilot Program of the Collection of Value-added Tax in Lieu of Business Tax
Announcement of the State Administration of Taxation on Matters relating to the Filing of Value-added Tax Returns after the Comprehensive Promotion of the Pilot Program of the Collection of Value-added Tax in Lieu of Business Tax
Announcement of the State Administration of Taxation [2016] No.13
March 31, 2016
In order to ensure the smooth implementation of the comprehensive promotion of the pilot reform on the collection of value-added tax ("VAT") in lieu of business tax, matters relating to the filing of VAT returns are hereby announced as follows:
I. All VAT taxpayers within the territory of the People's Republic of China shall file VAT returns in accordance with this Announcement of the State Administration of Taxation on Matters relating to the Filing of Value-added Tax Returns after the Comprehensive Promotion of the Pilot Program of the Collection of Value-added Tax in Lieu of Business Tax (hereinafter referred to as the "Announcement").
II. Materials Required for the Filing of Tax Returns
Materials required for the filing of tax returns include tax returns and schedules thereto as well as other materials.
(I) Tax returns and schedules thereto
1. Tax returns and schedules thereto for general VAT taxpayers (hereinafter referred to as the "general taxpayers") include:
(1) Value-added Tax Return (Applicable to General Taxpayers).
(2) Schedule (I) to the Value-added Tax Return (Breakdown of the Current Sales).
(3) Schedule (II) to the Value-added Tax Return (Breakdown of the Current Input Tax).
(4) Schedule (III) to the Value-added Tax Return (Breakdown of Services, Real Estate and Intangible Assets Deductions).
Where a general taxpayer that sells services, real estate or intangible assets may, when determining the sales value of services, real estate or intangible assets, make deductions from the total consideration and other charges in accordance with the relevant provisions, such taxpayer shall fill in the Schedule (III) to the Value-added Tax Return.
......
Announcement of the State Administration of Taxation [2016] No.13
March 31, 2016
In order to ensure the smooth implementation of the comprehensive promotion of the pilot reform on the collection of value-added tax ("VAT") in lieu of business tax, matters relating to the filing of VAT returns are hereby announced as follows:
I. All VAT taxpayers within the territory of the People's Republic of China shall file VAT returns in accordance with this Announcement of the State Administration of Taxation on Matters relating to the Filing of Value-added Tax Returns after the Comprehensive Promotion of the Pilot Program of the Collection of Value-added Tax in Lieu of Business Tax (hereinafter referred to as the "Announcement").
II. Materials Required for the Filing of Tax Returns
Materials required for the filing of tax returns include tax returns and schedules thereto as well as other materials.
(I) Tax returns and schedules thereto
1. Tax returns and schedules thereto for general VAT taxpayers (hereinafter referred to as the "general taxpayers") include:
(1) Value-added Tax Return (Applicable to General Taxpayers).
(2) Schedule (I) to the Value-added Tax Return (Breakdown of the Current Sales).
(3) Schedule (II) to the Value-added Tax Return (Breakdown of the Current Input Tax).
(4) Schedule (III) to the Value-added Tax Return (Breakdown of Services, Real Estate and Intangible Assets Deductions).
Where a general taxpayer that sells services, real estate or intangible assets may, when determining the sales value of services, real estate or intangible assets, make deductions from the total consideration and other charges in accordance with the relevant provisions, such taxpayer shall fill in the Schedule (III) to the Value-added Tax Return.
......