| Announcement of the State Administration of Taxation on Issues concerning the Filing of Value-Added Tax Returns after the Comprehensive Implementation of the Pilot Program of Replacing Business Tax with Value-Added Tax | | 国家税务总局关于全面推开营业税改征增值税试点后增值税纳税申报有关事项的公告 |
| (Announcement No. 13 [2016] of the State Administration of Taxation) | | （国家税务总局公告2016年第13号） |
| In order to ensure that the comprehensive implementation of the pilot program on the reform of replacing business tax with value-added tax (“VAT”) are carried out smoothly, the issues concerning the filing of VAT returns are hereby announced as follows: | | 为保障全面推开营业税改征增值税改革试点工作顺利实施，现将增值税纳税申报有关事项公告如下： |
| I. AllVAT taxpayers within the territory of the People's Republic China shall file VAT returns in accordance with the provisions of this Announcement. | | 一、中华人民共和国境内增值税纳税人均应按照本公告的规定进行增值税纳税申报。 |
| II. Materials for the filing of tax returns | | 二、纳税申报资料 |
| The materials for the filing of tax returns shall include tax returns and attached schedules thereof as well as other materials for the filing of tax returns. | | 纳税申报资料包括纳税申报表及其附列资料和纳税申报其他资料。 |
| 1. Tax returns and attached schedules thereof | | （一）纳税申报表及其附列资料 |
| (1) The tax return and its schedules for general VAT taxpayers (hereinafter referred to as “general taxpayers”), including: | | 1.增值税一般纳税人（以下简称一般纳税人）纳税申报表及其附列资料包括： |
| (a) Value-Added Tax Return (Applicable to General Taxpayers). | | （1）《增值税纳税申报表（一般纳税人适用）》。 |
| (b) Schedule I to the Value-Added Tax Return (Details for Current Sales). | | （2）《增值税纳税申报表附列资料（一）》（本期销售情况明细）。 |
| (c) Schedule II to the Value-Added Tax Return (Details for Input Value-Added Tax). | | （3）《增值税纳税申报表附列资料（二）》（本期进项税额明细）。 |
| (d) Schedule III to the Value-Added Tax Return (Itemized Deductions for Services,Immovable Properties and Intangible Assets). | | （4）《增值税纳税申报表附列资料（三）》（服务、不动产和无形资产扣除项目明细）。 |
| Where, in determining the sales volume of services,immovable properties or intangible assets, a general taxpayer selling services,immovable properties or intangible assets may, in accordance with the relevant provisions, deduct the acquisition price from the full price and ex-price fees, it shall complete the Schedule III to the Value-Added Tax Return. In other cases, the Schedule is not required to be completed. | | 一般纳税人销售服务、不动产和无形资产，在确定服务、不动产和无形资产销售额时，按照有关规定可以从取得的全部价款和价外费用中扣除价款的，需填报《增值税纳税申报表附列资料（三）》。其他情况不填写该附列资料。 |
| (e) Schedule IV to the Value-Added Tax Return (Tax Credit Form). | | （5）《增值税纳税申报表附列资料（四）》（税额抵减情况表）。 |
| (f) Schedule V to the Value-Added Tax Return (Calculation Form for the Installment Deduction of Tax on Immovable Properties). | | （6）《增值税纳税申报表附列资料（五）》（不动产分期抵扣计算表）。 |
| (g) Form for the Deduction of Input Tax on Fixed Assets (Excluding Immovable Properties) | | （7）《固定资产（不含不动产）进项税额抵扣情况表》。 |
| (h) Detailed Structure List for the Deduction of Input Tax during the Current Period. | | （8）《本期抵扣进项税额结构明细表》。 |
| (i) Detailed Declaration Form for Value-Added Tax Reduction and Exemption. | | （9）《增值税减免税申报明细表》。 |
| (2) The tax return and its schedule for VAT small-scale taxpayers (hereinafter referred to as “small-scale taxpayers”), including: | | 2.增值税小规模纳税人（以下简称小规模纳税人）纳税申报表及其附列资料包括： |
| (a) Value-Added Tax Return (Applicable to Small-Scale Taxpayers). | | （1）《增值税纳税申报表（小规模纳税人适用）》。 |
| (b)Schedule to the Value-Added Tax Return (Applicable to Small-Scale Taxpayers). | | （2）《增值税纳税申报表（小规模纳税人适用）附列资料》。 |
| Where, in determining the sales volume of services, a small-scale taxpayer selling services may, in accordance with the relevant provisions, deduct acquisition price from the full price and ex-price fees, it shall complete the Schedule to the Value-Added Tax Return (Applicable to Small-Scale Taxpayers). In other cases, the Schedule is not required to be completed. | | 小规模纳税人销售服务，在确定服务销售额时，按照有关规定可以从取得的全部价款和价外费用中扣除价款的，需填报《增值税纳税申报表（小规模纳税人适用）附列资料》。其他情况不填写该附列资料。 |
| (c) Detailed Declaration Form for Value-Added Tax Reduction and Exemption. | | （3）《增值税减免税申报明细表》。 |
| (3) See Annexes 1 through 4 for the samples and the instructions for the completion of the aforesaid tax return and its schedules. | | 3.上述纳税申报表及其附列资料表样和填写说明详见附件1至附件4。 |
| 2. Other materials for the filing of tax returns | | （二）纳税申报其他资料 |
| (1) The stub pages of the Uniform Invoice for the Sale of Motor Vehicles under tax control and plain invoices that have been issued. | | 1.已开具的税控机动车销售统一发票和普通发票的存根联。 |
| (2) The tax credit pages of the special VAT invoices (including the uniform invoices for the sale of motor vehicles under tax control) whereby the input VAT meets the conditions for deduction and will be declared and deducted for the current period. | | 2.符合抵扣条件且在本期申报抵扣的增值税专用发票（含税控机动车销售统一发票）的抵扣联。 |
| (3) The photocopies of the special customs bills of payment for VAT on imports, and plain invoices from the purchase of agricultural products whereby the input VAT meets the conditions for deduction and will be declared and deducted for the current period. | | 3.符合抵扣条件且在本期申报抵扣的海关进口增值税专用缴款书、购进农产品取得的普通发票的复印件。 |
| (4) The tax payment receipts and the detailed list thereof whereby the input VAT meets the conditions for deduction and will be declared and deducted for the current period, written contracts, payment receipts, or a statement of account or invoice issued by the entity outside China. | | 4.符合抵扣条件且在本期申报抵扣的税收完税凭证及其清单，书面合同、付款证明和境外单位的对账单或者发票。 |
(5) The stub or check pages of the certificates for the purchase of agricultural products that have been issued.
．．．．．． | | 5.已开具的农产品收购凭证的存根联或报查联。
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