|
|
|
|
|
|
|
|
|
|
|
|
|
| Announcement of the State Administration of Taxation on Issues concerning the Issuance of Value-Added Tax Invoices | | 国家税务总局关于增值税发票开具有关问题的公告 |
| (Announcement No. 16 [2017] of the State Administration of Taxation) | | （国家税务总局公告2017年第16号） |
| In order to further strengthen the administration of value-added tax (“VAT”) invoices, guarantee the smooth progress of the comprehensive implementation of the pilot program of replacing business tax with VAT, protect the legitimate rights and interests of taxpayers, and create a healthy and fair tax environment, the issues concerning the issuance of VAT invoices are hereby announced as follows: | | 为进一步加强增值税发票管理，保障全面推开营业税改征增值税试点工作顺利实施，保护纳税人合法权益，营造健康公平的税收环境，现将增值税发票开具有关问题公告如下： |
I. As of July 1, 2017, where the buyer is an enterprise, it shall, when requesting a plain VAT invoice, provide the seller with the taxpayer's identification number or unified social credit code; and the seller shall, when issuing a plain VAT invoice to it, fill the buyer's taxpayer identification number or unified social credit code in the column of “Buyer's Taxpayer Identification Number.” An invoice that fails to comply with the relevant provisions shall not be used as a tax certificate.
．．．．．． | | 一、自2017年7月1日起，购买方为企业的，索取增值税普通发票时，应向销售方提供纳税人识别号或统一社会信用代码；销售方为其开具增值税普通发票时，应在“购买方纳税人识别号”栏填写购买方的纳税人识别号或统一社会信用代码。不符合规定的发票，不得作为税收凭证。
．．．．．． |
|
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 【￥200.00】 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
|
|
|
|
|
|
Message: Please kindly comment on the present translation.
|
|
|
|
|
|
|
|
|
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.
|
|
|
|
|
|