| Notice of the State Administration of Taxation on Issuing the Operating Rules for the Check of Value-Added Tax Return Filing (for Trial Implementation) | | 国家税务总局关于印发《增值税纳税申报比对管理操作规程（试行）》的通知 |
| (No. 124 [2017] of the State Administration of Taxation) | | （税总发〔2017〕124号） |
| The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning: | | 各省、自治区、直辖市和计划单列市国家税务局： |
| In order to further strengthen and regulate the check of value-added tax return filing, improve the quality of tax return filing, and optimize tax services, the State Administration of Taxation has developed the Operating Rules for the Check of Value-Added Tax Return Filing (for Trial Implementation), which are hereby issued to you for your compliance and implementation. | | 为进一步加强和规范增值税纳税申报比对管理，提高申报质量，优化纳税服务，税务总局制定了《增值税纳税申报比对管理操作规程（试行）》，现印发给你们，请遵照执行。 |
| This Notice shall come into force on March 1, 2018. The Notice of the General Office of the State Administration of Taxation on the “One-Window” Administration Process for Tax Returns Filed by General Taxpayers of Value-Added Tax (No. 34 [2003], General Office of the SAT), the Operating Procedures for the “One-Window” Administration of Tax Returns Filed by General Taxpayers of Value-Added Tax (No. 61 [2005], SAT), the Notice of the State Administration of Taxation on Effectively Conducting the Preparatory Work for the “One-Window” Check of Tax Returns with Plain Value-Added Tax Invoices (No. 141 [2005], SAT), the Notice of the State Administration of Taxation on Implementing the Operating Rules for the “One-Window” Administration of Tax Returns Filed by General Taxpayers of Value-Added Tax (Letter No. 824 [2006], SAT), the Notice of the State Administration of Taxation on Implementing the “One-Window” Check of Tax Returns with Plain Value-Added Tax Invoices (Letter No. 971 [2006], SAT), and the Notice of the State Administration of Taxation on Issues concerning Amending the Operating Rules for the “One-Window” Administration of Tax Returns Filed by General Taxpayers of Value-Added Tax (Letter No. 1074 [2008], SAT) shall be repealed concurrently. | | 本通知自2018年3月1日起执行，《国家税务总局办公厅关于增值税一般纳税人纳税申报一窗式管理流程的通知》（国税办发〔2003〕34号）、《增值税一般纳税人纳税申报“一窗式”管理操作规程》（国税发〔2005〕61号）、《国家税务总局关于做好增值税普通发票一窗式票表比对准备工作的通知》（国税发〔2005〕141号）、《国家税务总局关于执行增值税一般纳税人纳税申报一窗式管理操作规程的通知》（国税函〔2006〕824号）、《国家税务总局关于实施增值税普通发票一窗式比对的通知》（国税函〔2006〕971号）、《国家税务总局关于调整增值税一般纳税人纳税申报“一窗式”管理操作规程有关事项的通知》（国税函〔2008〕1074号）同时废止。 |
| State Administration of Taxation | | 国家税务总局 |
| October 30, 2017 | | 2017年10月30日 |
| Operating Rules for the Check of Value-Added Tax Return Filing (for Trial Implementation) | | 增值税纳税申报比对管理操作规程 |
| | （试行） |
| I. In order to further strengthen and regulate the administration of the check of value-added tax (“VAT”) return filing (hereinafter referred to as “check of tax return filing”), improve the quality of tax return filing, and optimize tax services, these Operating Rules are developed in accordance with the Law of the People's Republic of China on the Administration of Tax Collection, the Interim Regulation of the People's Republic of China on Value-Added Tax (2016 Revision) and other relevant tax laws and regulations. | | |
| | 一、为进一步加强和规范增值税纳税申报比对（以下简称“申报比对”）管理，提高申报质量，优化纳税服务，根据《中华人民共和国税收征收管理法》和《中华人民共和国增值税暂行条例》等有关税收法律、法规规定，制定本规程。 |
| II. The “administration of check of tax return filing” means a tax authority's check of the filing of VAT returns with the Tax Return, invoices and tax payment information by relying on information technology and optimizing and integrating existing tax collection administration information resources, and the handling of the check results accordingly. | | |
| | 二、申报比对管理是指税务机关以信息化为依托，通过优化整合现有征管信息资源，对增值税纳税申报信息进行票表税比对，并对比对结果进行相应处理。 |
| III. The competent tax authorities shall set up posts to handle the inconsistencies, if any, found during tax return filing to verify the inconsistencies of the results found upon check and handle them accordingly. The posts handling the inconsistencies shall generally not be set up at the front desks of tax service halls. | | |
| | 三、主管税务机关应设置申报异常处理岗，主要负责异常比对结果的核实及相关处理工作。异常处理岗原则上不设置在办税服务厅前台。
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