| Announcement of the State Administration of Taxation on Further Clarifying the Relevant Tax Collection Administration Issues concerning the Pilot Program of Replacing Business Tax with Value-Added Tax | | 国家税务总局关于进一步明确营改增有关征管问题的公告 |
| (Announcement No. 11 [2017] of the State Administration of Taxation) | | （国家税务总局公告2017年第11号） |
| In order to further clarify the relevant tax collection administration issues that appeared during the operation of the pilot program of replacing business tax with value-added tax (“VAT”), the relevant matters are hereby announced as follows: | | 为进一步明确营改增试点运行中反映的有关征管问题，现将有关事项公告如下： |
| I. A taxpayer's provision of construction and installation services while selling mobile houses, machinery equipment, steel structures or other self-produced goods shall not be deemed a mixed sale as prescribed in Article 40 of the Measures for the Implementation of the Pilot Program of Replacing Business Tax with Value-Added Tax (No. 36 [2016], SAT), and the sales amounts of goods and construction services shall be calculated separately, and different tax rates or levy rates shall apply respectively. | | 一、纳税人销售活动板房、机器设备、钢结构件等自产货物的同时提供建筑、安装服务，不属于《营业税改征增值税试点实施办法》（财税〔2016〕36号文件印发）第四十条规定的混合销售，应分别核算货物和建筑服务的销售额，分别适用不同的税率或者征收率。 |
| II. Where, after signing a construction contract with the contract-issuing party, a construction enterprise authorizes any other taxpayer within the group (hereinafter referred to as the “third party”) to provide construction services to the contract-issuing party by means of internal authorization or tripartite agreement, and the third party directly settles the project payments with the contract-issuing party, the third party shall pay VAT and issue a VAT invoice to the contract-issuing party, and the construction enterprise that signs the construction contract with the contract-issuing partyshall not pay the VAT thereon. The contract-issuing party may credit the input taxupon the strength of the special VAT invoice issued by the taxpayer that actually provides construction services. | | 二、建筑企业与发包方签订建筑合同后，以内部授权或者三方协议等方式，授权集团内其他纳税人（以下称“第三方”）为发包方提供建筑服务，并由第三方直接与发包方结算工程款的，由第三方缴纳增值税并向发包方开具增值税发票，与发包方签订建筑合同的建筑企业不缴纳增值税。发包方可凭实际提供建筑服务的纳税人开具的增值税专用发票抵扣进项税额。 |
| III. Where a taxpayer provides construction servicesacross different counties (cities or districts) within the same prefecture-level administrativeregion, the Interim Measures for the Administration of the Levy of Value-Added Tax on Taxpayers Providing Construction Services across Different Counties (Cities and Districts) (Announcement No. 17 [2016], SAT) shall not apply. | | 三、纳税人在同一地级行政区范围内跨县（市、区）提供建筑服务，不适用《纳税人跨县（市、区）提供建筑服务增值税征收管理暂行办法》（国家税务总局公告2016年第17号印发）。 |
| IV. Where a general taxpayer provides installation services while selling elevators, it may choose the simple tax computation method to calculate the taxes on its provision of construction services which may be deemed a project with materials supplied by the contract-issuing party. | | 四、一般纳税人销售电梯的同时提供安装服务，其安装服务可以按照甲供工程选择适用简易计税方法计税。 |
| The maintenance services provided by a taxpayer for the elevators that have been installed and operated shall be subject to VAT as “other modern services.” | | 纳税人对安装运行后的电梯提供的维护保养服务，按照“其他现代服务”缴纳增值税。 |
V. The plant conservation services provided by a taxpayer shall be subject to VAT as “other life services.”
．．．．．． | | 五、纳税人提供植物养护服务，按照“其他生活服务”缴纳增值税。
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