>>>welcome visitor, haven't logged in. Login
Subscribe Now Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Announcement of the State Administration of Taxation on Issuing the Measures for the Application of Small-Scale Taxpayers in the Freight Transportation Industry for the Issuance of Special Value-Added Tax Invoices on Their Behalf [Partially Invalid]
国家税务总局关于发布《货物运输业小规模纳税人申请代开增值税专用发票管理办法》的公告 [部分失效]
【法宝引证码】

Announcement of the State Administration of Taxation on Issuing the Measures for the Application of Small-Scale Taxpayers in the Freight Transportation Industry for the Issuance of Special Value-Added Tax Invoices on Their Behalf 

国家税务总局关于发布《货物运输业小规模纳税人申请代开增值税专用发票管理办法》的公告

(Announcement No.55 [2017] of the State Administration of Taxation) (国家税务总局公告2017年第55号)

For the purpose of implementing the spirit of the Several Opinions of the State Administration of Taxation on Further Deepening the Reform of “Simplifying Administrative Procedures, Decentralizing Powers, Combining Decentralization with Appropriate Control, and Optimizing Services” in the Taxation System and Optimizing the Taxation Environment (No. 101 [2017], SAT), the State Administration of Taxation (“SAT”) has developed the Measures for the Application of Small-Scale Taxpayers in the Freight Transportation Industry for the Issuance of Special Value-Added Tax Invoices on Their Behalf, which are hereby issued. 为贯彻落实《国家税务总局关于进一步深化税务系统“放管服”改革 优化税收环境的若干意见》(税总发〔2017〕101号)的精神,国家税务总局制定了《货物运输业小规模纳税人申请代开增值税专用发票管理办法》,现予以发布。
 特此公告。
Annex: Declaration Form for Tax Payment and the Issuance of Special Value-Added Tax Invoices on Behalf of Taxpayers in the Freight Transportation Industry 附件:货物运输业代开增值税专用发票缴纳税款申报单
State Administration of Taxation 国家税务总局
December 29, 2017 2017年12月29日
Measures for the Application of Small-Scale Taxpayers in the Freight Transportation Industry for the Issuance of Special Value-Added Tax Invoices on Their Behalf 货物运输业小规模纳税人申请代开增值税专用发票管理办法
Article 1 For the purposes of further optimizing tax payment services, simplifying the procedures for handling tax affairs, and facilitating small-scale taxpayers in the freight transportation industry in the issuance of special value-added tax invoices on their behalf, the Measures are developed in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and the detailed rules for the implementation thereof, the Measures of the People's Republic of China for the Administration of Invoices and the detailed rules for the implementation thereof, etc.   第一条 为进一步优化纳税服务,简化办税流程,方便货物运输业小规模纳税人代开增值税专用发票,根据《中华人民共和国税收征收管理法》及其实施细则、《中华人民共和国发票管理办法》及其实施细则等规定,制定本办法。
Article 2 These Measures shall apply to the value-added tax (“VAT”) taxpayers who meet all of the following conditions:   第二条 同时具备以下条件的增值税纳税人(以下简称纳税人)适用本办法:
(1) The VAT taxpayers provide road or inland water freight transport services within the territory of the People's Republic of China (hereinafter referred to as “in China”) and have undergone industrial and commercial registration and tax registration formalities. (一)在中华人民共和国境内(以下简称境内)提供公路或内河货物运输服务,并办理了工商登记和税务登记。
(2) Where the VAT taxpayers provide road freight transport services, they shall obtain a Business Permit of the People's Republic of China for Road Transport and a Road Transport Certificate of the People's Republic of China; where the VAT taxpayers provide inland water freight transport services, they shall obtain a Business Permit of the People's Republic of China for Water Transport and a Water Transport Certificate of the People's Republic of China. (二)提供公路货物运输服务的,取得《中华人民共和国道路运输经营许可证》和《中华人民共和国道路运输证》;提供内河货物运输服务的,取得《中华人民共和国水路运输经营许可证》和《中华人民共和国水路运输证》。
(3) The VAT taxpayers are subject to the administration of the small-scale VAT taxpayers by the competent tax authorities at their places of tax registration (hereinafter referred to as the “competent tax authorities”). (三)在税务登记地主管税务机关(以下简称主管税务机关)按增值税小规模纳税人管理。
Article 3 Where a VAT taxpayer providing road or inland water freight transport services in China needs the issuance of special VAT invoices, it may apply to the state tax authority (hereinafter referred to as the “issue-issuing entity”) for the issuance of special VAT invoices on its behalf at the nearest place of the place of tax registration, the place of departure of goods, the place of destination of goods or the place of undertaking the transportation business (including the place where the Internet logistics platform is located).
......
   第三条 纳税人在境内提供公路或内河货物运输服务,需要开具增值税专用发票的,可在税务登记地、货物起运地、货物到达地或运输业务承揽地(含互联网物流平台所在地)中任何一地,就近向国税机关(以下称代开单位)申请代开增值税专用发票。
......

Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.

1. To become a premium member, please call 400-810-8266 Ext. 171.

2. Binding to the account with access to this database.

3. Apply for a trial account.

4. To get instant access to a document, you can Pay Amount 【¥300.00】 for your single purchase.
 
您好:您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录,进入会员专区查询您所需要的信息;如您还不是我们 的英文用户;您可通过网上支付进行单篇购买,支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
     
     
Scan QR Code and Read on Mobile
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese