Announcement of the State Taxation Administration, the Ministry of Industry and Information Technology and the Ministry of Public Security on Issuing the Measures for the Use of Motor Vehicle Invoices
Announcement of the State Taxation Administration, the Ministry of Industry and Information Technology and the Ministry of Public Security on Issuing the Measures for the Use of Motor Vehicle Invoices
Announcement of the State Taxation Administration, the Ministry of Industry and Information Technology and the Ministry of Public Security on Issuing the Measures for the Use of Motor Vehicle Invoices
Announcement of the State Taxation Administration, the Ministry of Industry and Information Technology and the Ministry of Public Security [2020] No. 23
December 28, 2020
With a view to fully implementing the requirements of the State Council for the reform of streamlining administration and delegating power, improving regulation, and upgrading services, regulating the use of invoices in the motor vehicle industry, and creating a fair, just and orderly business environment, the State Taxation Administration, the Ministry of Industry and Information Technology and the Ministry of Public Security have jointly formulated the Measures for the Use of Motor Vehicle Invoices, which are hereby issued for trial implementation as of May 1, 2021 and shall formally come into effect as of July 1, 2021.
The Announcement is hereby given.
Measures for the Use of Motor Vehicle Invoices
Article 1 These Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and the Measures of the People's Republic of China for the Control of Invoices as well as their respective implementing rules with a view to strengthening motor vehicle invoice-related administration and services while regulating the use of motor vehicle invoices.
Article 2 For the purpose of these Measures, “motor vehicle invoice” refers to any special value-added tax (“VAT”) invoice or unified invoice for motor vehicle sales (including paper invoice and electronic invoice) issued by an entity or an individual (hereinafter referred to as "seller" or “sellers”) that sells a motor vehicle (excluding second-hand vehicles) via the motor vehicle invoice issuing module of the invoicing software in the VAT invoice management system. The invoicing software in the VAT invoice management system would automatically print the words “MOTOR VEHICLE” in the upper left corner of each special VAT invoice.
All motor vehicle invoices shall be issued online via the invoicing software of the VAT invoice management system. Specific taxpayers that do not handle tax affairs online in accordance with the relevant provisions or have no network access may issue motor vehicle invoices offline.
Article 3 Sellers who open the motor vehicle invoice issuing module can be divided into three types: motor vehicle manufacturers, authorized motor vehicle distributors and other motor vehicle dealers.
Motor vehicle manufacturers include domestic motor vehicle manufacturers as well as offices and general authorized agencies of imported motor vehicle manufacturers in China; authorized motor vehicle distributors refer to motor vehicle distributors authorized by motor vehicle manufacturers while operating such businesses as vehicle sales, spare part sales and after-sales maintenance services; and other motor vehicle dealers refer to motor vehicle sales entities and individuals other than the two above-mentioned types of enterprises.
In terms of sellers that have opened the motor vehicle invoice issuing module, tax authorities may adjust the division of types in light of their respective actual production and operation status.
Article 4 Competent tax authorities shall exercise standardized administration of motor vehicle invoices based on classification and hierarchy to improve tax affairs-handling efficiency and strengthen follow-up services and regulation.
1.
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Announcement of the State Taxation Administration, the Ministry of Industry and Information Technology and the Ministry of Public Security [2020] No. 23
December 28, 2020
With a view to fully implementing the requirements of the State Council for the reform of streamlining administration and delegating power, improving regulation, and upgrading services, regulating the use of invoices in the motor vehicle industry, and creating a fair, just and orderly business environment, the State Taxation Administration, the Ministry of Industry and Information Technology and the Ministry of Public Security have jointly formulated the Measures for the Use of Motor Vehicle Invoices, which are hereby issued for trial implementation as of May 1, 2021 and shall formally come into effect as of July 1, 2021.
The Announcement is hereby given.
Measures for the Use of Motor Vehicle Invoices
Article 1 These Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and the Measures of the People's Republic of China for the Control of Invoices as well as their respective implementing rules with a view to strengthening motor vehicle invoice-related administration and services while regulating the use of motor vehicle invoices.
Article 2 For the purpose of these Measures, “motor vehicle invoice” refers to any special value-added tax (“VAT”) invoice or unified invoice for motor vehicle sales (including paper invoice and electronic invoice) issued by an entity or an individual (hereinafter referred to as "seller" or “sellers”) that sells a motor vehicle (excluding second-hand vehicles) via the motor vehicle invoice issuing module of the invoicing software in the VAT invoice management system. The invoicing software in the VAT invoice management system would automatically print the words “MOTOR VEHICLE” in the upper left corner of each special VAT invoice.
All motor vehicle invoices shall be issued online via the invoicing software of the VAT invoice management system. Specific taxpayers that do not handle tax affairs online in accordance with the relevant provisions or have no network access may issue motor vehicle invoices offline.
Article 3 Sellers who open the motor vehicle invoice issuing module can be divided into three types: motor vehicle manufacturers, authorized motor vehicle distributors and other motor vehicle dealers.
Motor vehicle manufacturers include domestic motor vehicle manufacturers as well as offices and general authorized agencies of imported motor vehicle manufacturers in China; authorized motor vehicle distributors refer to motor vehicle distributors authorized by motor vehicle manufacturers while operating such businesses as vehicle sales, spare part sales and after-sales maintenance services; and other motor vehicle dealers refer to motor vehicle sales entities and individuals other than the two above-mentioned types of enterprises.
In terms of sellers that have opened the motor vehicle invoice issuing module, tax authorities may adjust the division of types in light of their respective actual production and operation status.
Article 4 Competent tax authorities shall exercise standardized administration of motor vehicle invoices based on classification and hierarchy to improve tax affairs-handling efficiency and strengthen follow-up services and regulation.
1.
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