| Announcement of the State Administration of Taxation on Issues concerning Tax Collection Administration during 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有关税收征收管理事项的公告 |
| (Announcement No. 23 [2016] of the State Administration of Taxation) | | （国家税务总局公告2016年第23号） |
| In order to guarantee the smooth progress of the comprehensive implementation of the pilot program of replacing business tax with value-added tax (“VAT”), the issues concerning tax collection administration are hereby announced as follows: | | 为保障全面推开营业税改征增值税（以下简称营改增）试点工作顺利实施，现将有关税收征收管理事项公告如下： |
| I. VAT Return Filing Period | | 一、纳税申报期 |
| (1) The period for VAT return filing by taxpayers newly incorporated into the scope of the pilot program of replacing business tax with VAT on May 1, 2016 (hereinafter referred to as “pilot taxpayers”) in June 2016 shall be extended to June 27, 2016. | | （一）2016年5月1日新纳入营改增试点范围的纳税人（以下简称试点纳税人），2016年6月份增值税纳税申报期延长至2016年6月27日。 |
| (2) The time of final settlement and payment of enterprise income taxesin 2015 may be extended appropriately by the state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning (hereinafter referred to as “provincial state taxation bureaus”) according to the actual work circumstances, but may not be later than June 30, 2016. | | （二）根据工作实际情况，省、自治区、直辖市和计划单列市国家税务局（以下简称省国税局）可以适当延长2015年度企业所得税汇算清缴时间，但最长不得超过2016年6月30日。 |
| (3) The original taxpayers of business tax that file tax returns on a quarterly basis shall file their April returns of business tax with the competent local tax authorities during the tax return filing period of May 2016, and file their returns of business tax for May and June with the competent state tax authorities during the tax return filing period of July 2016. | | （三）实行按季申报的原营业税纳税人，2016年5月申报期内，向主管地税机关申报税款所属期为4月份的营业税；2016年7月申报期内，向主管国税机关申报税款所属期为5、6月份的增值税。 |
| II. Qualification Registration for General VAT Taxpayers | | 二、增值税一般纳税人资格登记 |
| (1) Pilot taxpayers shall undergo the formalities for the qualification registration for general VAT taxpayers in accordance with the provisions of this Announcement. | | （一）试点纳税人应按照本公告规定办理增值税一般纳税人资格登记。 |
| (2) Unless under the circumstances as prescribed in Item (3) of Article 2 of this Announcement, a pilot taxpayer whose annual taxable sales amount of the services, intangible assets or immovable properties it sells (hereinafter referred to as “taxable act”) is more than 5 million yuan before the implementation of the pilot program of replacing business tax with VAT shall undergo the qualification registration formalities for general VAT taxpayers with the competent state tax authority. | | （二）除本公告第二条第（三）项规定的情形外， 营改增试点实施前（以下简称试点实施前）销售服务、无形资产或者不动产（以下简称应税行为）的年应税销售额超过500万元的试点纳税人，应向主管国税机关办理增值税一般纳税人资格登记手续。 |
| The annual taxable sales amount of the taxable act conducted by a pilot taxpayer before the implementation of the pilot program shall be converted under the following formula: | | 试点纳税人试点实施前的应税行为年应税销售额按以下公式换算： |
| Annual taxable sales amount of the taxable act = Total turnover of the taxable act for not more than 12 consecutive months ÷ (1 +3%) | | 应税行为年应税销售额＝连续不超过12个月应税行为营业额合计÷（1＋3％） |
| For a pilot taxpayer subject to business tax based on balance as prescribed by the current provisions on business tax, the turnover of its taxable act shall be calculated according to the turnover before deduction. | | 按照现行营业税规定差额征收营业税的试点纳税人，其应税行为营业额按未扣除之前的营业额计算。 |
| Before the implementation of the pilot program, the turnover of the taxpayer's transfer of any immovable property that occurs occasionally shall not be calculated into the annual taxable sales amount of the taxable act. | | 试点实施前，试点纳税人偶然发生的转让不动产的营业额，不计入应税行为年应税销售额。 |
| (3) A pilot taxpayer that has been qualified as a general VAT taxpayer before the implementation of the pilot program and concurrently conducts any taxable act is not required to undergo anew the qualification registration formalities for a general VAT taxpayer, and the competent state tax authority shall make and serve a Notice of Tax-related Issues to inform the taxpayer. | | （三）试点实施前已取得增值税一般纳税人资格并兼有应税行为的试点纳税人，不需要重新办理增值税一般纳税人资格登记手续，由主管国税机关制作、送达《税务事项通知书》，告知纳税人。 |
| (4) Where a pilot taxpayer whose annual taxable sales amount of its taxable act before the implementation of the pilot program does not exceed 5 million yuan has sound financial accounting management and is able to provide accurate tax-related materials may also undergo the qualification registration formalities for a general VAT taxpayer with the competent state tax authority. | | （四）试点实施前应税行为年应税销售额未超过500万元的试点纳税人， 会计核算健全，能够提供准确税务资料的，也可以向主管国税机关办理增值税一般纳税人资格登记。 |
| (5) Before the implementation of the pilot program, the provincial state taxation bureau may take the pre-registration measures for the registration of a pilot taxpayer as a general VAT taxpayer in accordance with this Announcement and other relevant provisions. | | （五）试点实施前，试点纳税人增值税一般纳税人资格登记可由省国税局按照本公告及相关规定采取预登记措施。 |
| (6) After the implementation of the pilot program, an eligible pilot taxpayer shall undergo the qualification registration formalities for a general VAT taxpayer in accordance with the Administrative Measures for the Determination of the Qualification of General Value-added Tax Taxpayers(Order No. 22, SAT), the Announcement of the State Administration of Taxation on Issues concerning Adjusting the Administration of General Value-Added Tax Taxpayers(Announcement No. 18 [2015], SAT) and other relevant provisions. In accordance with the relevant provisions on replacing business tax with VAT, where a pilot taxpayer whose taxable act involves any deduction item, the annual taxable sales amount of its taxable act shall be calculated as the sales amount before deduction. | | （六）试点实施后，符合条件的试点纳税人应当按照《增值税一般纳税人资格认定管理办法》（国家税务总局令第22号）、《国家税务总局关于调整增值税一般纳税人管理有关事项的公告》（国家税务总局公告2015年第18号）及相关规定，办理增值税一般纳税人资格登记。按照营改增有关规定，应税行为有扣除项目的试点纳税人，其应税行为年应税销售额按未扣除之前的销售额计算。 |
| The sales amount of a small-scale VAT taxpayer's transfer of any immovable property that occurs occasionally shall not be calculated into the annual taxable sales amount of the taxable act. | | 增值税小规模纳税人偶然发生的转让不动产的销售额，不计入应税行为年应税销售额。 |
| (7) Where a pilot taxpayer concurrently sells goods, provides processing orrepair labor services or conducts any other taxable act, the sales amount of taxable goods or labor services and the sales amount of the taxable act shall be calculated separately, and be governed by the criteria for general VAT taxpayer qualification registration, respectively. | | （七）试点纳税人兼有销售货物、提供加工修理修配劳务和应税行为的，应税货物及劳务销售额与应税行为销售额分别计算，分别适用增值税一般纳税人资格登记标准。 |
| The entities and individual industrial and commercial households that concurrently sell goods or provide processing or repair labor services or conduct taxable acts, whose annual taxable sales amounts exceed the standards as prescribed by the Ministry of Finance and the State Administration of Taxation and do not often sell goods, provide processing or repair labor services or conduct taxable acts may elect to pay tax as small-scale taxpayers. | | 兼有销售货物、提供加工修理修配劳务和应税行为，年应税销售额超过财政部、国家税务总局规定标准且不经常发生销售货物、提供加工修理修配劳务和应税行为的单位和个体工商户可选择按照小规模纳税人纳税。 |
| (8) Where a pilot taxpayer evades VAT, fraudulently obtains export tax refund, falsely issues vouchers for VAT deductions or commits other acts after it undergoes the qualification registration formalities for a general VAT taxpayer, the competent state tax authority may subject the taxpayer to tax mentoring for a period of six months. | | （八）试点纳税人在办理增值税一般纳税人资格登记后，发生增值税偷税、骗取出口退税和虚开增值税扣税凭证等行为的，主管国税机关可以对其实行6个月的纳税辅导期管理。 |
III. Invoice Usage
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