Circular of the State Taxation Administration on Several Issues Concerning the Collection of Value-Added Tax
Circular of the State Taxation Administration on Several Issues Concerning the Collection of Value-Added Tax
Circular of the State Taxation Administration on Several Issues Concerning the Collection of Value-Added Tax
Guo Shui Fa [1994] No. 122
May 7, 1994
Taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government, and taxation bureaus of the cities specifically designated in the state plan,
In recent period, some issues concerning the collection of value-added tax (VAT) have been frequently reported by multiple localities and departments, which involve the determination of the tax payment location and the filling in special VAT invoice, among others, for clarification from the State Taxation Administration. Upon study based on the facts submitted by localities, relevant issues are clarified as follows:
I. Issues concerning tax payment location
If the headquarter and the branches of a fixed business are located in different counties (cities), but are still within the same province, autonomous region, or municipality directly under the Central Government, whether the VAT payable by the branches can be paid on a consolidated basis by the headquarter may be determined by the taxation bureau of the said province, autonomous region, or municipality directly under the Central Government.
......
Guo Shui Fa [1994] No. 122
May 7, 1994
Taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government, and taxation bureaus of the cities specifically designated in the state plan,
In recent period, some issues concerning the collection of value-added tax (VAT) have been frequently reported by multiple localities and departments, which involve the determination of the tax payment location and the filling in special VAT invoice, among others, for clarification from the State Taxation Administration. Upon study based on the facts submitted by localities, relevant issues are clarified as follows:
I. Issues concerning tax payment location
If the headquarter and the branches of a fixed business are located in different counties (cities), but are still within the same province, autonomous region, or municipality directly under the Central Government, whether the VAT payable by the branches can be paid on a consolidated basis by the headquarter may be determined by the taxation bureau of the said province, autonomous region, or municipality directly under the Central Government.
......