Announcement of the State Administration of Taxation on Adjusting Matters Concerning the Filing of Value-added Tax Returns
Announcement of the State Administration of Taxation on Adjusting Matters Concerning the Filing of Value-added Tax Returns
Announcement of the State Administration of Taxation on Adjusting Matters Concerning the Filing of Value-added Tax Returns
Announcement of the State Administration of Taxation [2018] No.17
April 19, 2018
To effectively make the adjustments to the value-added tax ("VAT") rates, the State Administration of Taxation ("SAT") provide clarifications for matters concerning the filing of VAT returns that are announced as follows:
I. The item titles of Row 1, Row 2, Row 4a and Row 4b of the Annexed Form I to the Value-added Tax Return Form (Breakdown of Sales of Current Period), attached as Appendix I to the Announcement of the State Administration of Taxation on Adjusting Matters Concerning the Filing of Value-added Tax Returns (Announcement of the State Administration of Taxation [2017] No.19), shall be adjusted to read respectively, "Goods and processing, repair and maintenance services subject to 16% tax rate", "Services, real estate and intangible assets subject to 16% tax rate", "Goods and processing, repair and maintenance services subject to 10% tax rate" and "Services, real estate and intangible assets subject to 10% tax rate".
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Announcement of the State Administration of Taxation [2018] No.17
April 19, 2018
To effectively make the adjustments to the value-added tax ("VAT") rates, the State Administration of Taxation ("SAT") provide clarifications for matters concerning the filing of VAT returns that are announced as follows:
I. The item titles of Row 1, Row 2, Row 4a and Row 4b of the Annexed Form I to the Value-added Tax Return Form (Breakdown of Sales of Current Period), attached as Appendix I to the Announcement of the State Administration of Taxation on Adjusting Matters Concerning the Filing of Value-added Tax Returns (Announcement of the State Administration of Taxation [2017] No.19), shall be adjusted to read respectively, "Goods and processing, repair and maintenance services subject to 16% tax rate", "Services, real estate and intangible assets subject to 16% tax rate", "Goods and processing, repair and maintenance services subject to 10% tax rate" and "Services, real estate and intangible assets subject to 10% tax rate".
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