| Announcement of the State Administration of Taxation on Issues concerning the Implementation of the Pilot Program of the Issuance of Special Value-Added Tax Invoices by Small-Scale Value-Added Tax Taxpayers in the Assurance and Consulting Service Industry | | 国家税务总局公告 |
| (Announcement No. 4 [2017] of the State Administration of Taxation) | | （2017年第4号） |
| Announcement of the State Administration of Taxation on Issues concerning the Implementation of the Pilot Program of the Issuance of Special Value-Added Tax Invoices by Small-Scale Value-Added Tax Taxpayers in the Assurance and Consulting Service Industry | | 关于开展鉴证咨询业增值税小规模纳税人自开增值税专用发票试点工作有关事项的公告 |
| In order to guarantee the smooth progress in the comprehensive implementation of the pilot program of replacing business tax with value-added tax (“VAT”), and facilitate taxpayers' use of invoices, the State Administration of Taxation has decided to cover the assurance and consulting service industry in the pilot program of the issuance of special VAT invoices (hereinafter referred to as “special invoices”) by small-scale VAT taxpayers. The relevant issues are hereby announced as follows: | | 为保障全面推开营改增试点工作顺利实施，方便纳税人发票使用，税务总局决定，将鉴证咨询业纳入增值税小规模纳税人自行开具增值税专用发票（以下简称“专用发票”）试点范围。现将有关事项公告如下： |
| I. Contents of the Pilot Program | | 一、试点内容
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