Announcement of the State Taxation Administration on Matters Relating to the Administration of Abnormal Value-added Tax Credit Vouchers and Others
Announcement of the State Taxation Administration on Matters Relating to the Administration of Abnormal Value-added Tax Credit Vouchers and Others
Announcement of the State Taxation Administration on Matters Relating to the Administration of Abnormal Value-added Tax Credit Vouchers and Others
Announcement of the State Taxation Administration [2019] No.38
November 14, 2019
Matters relating to the administration of abnormal value-added tax (VAT) credit vouchers (the "abnormal vouchers") and others are hereby announced as follows:
I. Special VAT invoices falling under any of the following circumstances shall be included in the scope of abnormal vouchers:
1. special VAT invoices that have not been issued or have been issued but not uploaded in lost or stolen special tax control devices of taxpayers;
2. special VAT invoices in respect of which abnormal taxpayers fail to declare taxes to tax authorities or to pay taxes according to provisions;
3. special VAT invoices whose results of auditing and checking in the VAT invoice management system are "non-conformity", "missing forms" or "invalid";
4. special VAT invoices issued by taxpayers which are suspected of being falsely issued or in respect of which consumption tax is not paid in accordance with provisions according to the big data analysis of the State Taxation Administration and provincial taxation bureaus; or
5. special VAT invoices falling under the circumstance stipulated in Item 1 of Article 2 of the Announcement of the State Taxation Administration on Issues relating to the Determination of Evading (Unreachable) Enterprises and the Treatment of Special Value-added Tax Invoices Issued by Them (Announcement of the State Taxation Administration [2016] No.76).
II.
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Announcement of the State Taxation Administration [2019] No.38
November 14, 2019
Matters relating to the administration of abnormal value-added tax (VAT) credit vouchers (the "abnormal vouchers") and others are hereby announced as follows:
I. Special VAT invoices falling under any of the following circumstances shall be included in the scope of abnormal vouchers:
1. special VAT invoices that have not been issued or have been issued but not uploaded in lost or stolen special tax control devices of taxpayers;
2. special VAT invoices in respect of which abnormal taxpayers fail to declare taxes to tax authorities or to pay taxes according to provisions;
3. special VAT invoices whose results of auditing and checking in the VAT invoice management system are "non-conformity", "missing forms" or "invalid";
4. special VAT invoices issued by taxpayers which are suspected of being falsely issued or in respect of which consumption tax is not paid in accordance with provisions according to the big data analysis of the State Taxation Administration and provincial taxation bureaus; or
5. special VAT invoices falling under the circumstance stipulated in Item 1 of Article 2 of the Announcement of the State Taxation Administration on Issues relating to the Determination of Evading (Unreachable) Enterprises and the Treatment of Special Value-added Tax Invoices Issued by Them (Announcement of the State Taxation Administration [2016] No.76).
II.
......