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Announcement of the State Administration of Taxation on Simplifying the Recordation Matters of the Simplified Value-added Tax Calculation Method for Construction Services
[Expired]
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国家税务总局关于简化建筑服务增值税简易计税方法备案事项的公告
[失效]
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| Announcement of the State Administration of Taxation on Simplifying the Recordation Matters of the Simplified Value-added Tax Calculation Method for Construction Services | | 国家税务总局关于简化建筑服务增值税简易计税方法备案事项的公告 |
| (Announcement No. 43 [2017] of the State Administration of Taxation) | | （国家税务总局公告2017年第43号） |
| For the purposes of deepening the reform of “simplification of administrative procedures, combination of decentralization and control, and optimization of services” for the tax system and simplifying the tax affairs handling procedures, in accordance with the Several Opinions of the State Administration of Taxation on Further Deepening the Reform of “Simplification of Administrative Procedures, Combination of Decentralization and Control, and Optimization of Services” for the Tax System and Optimizing the Tax Environment (No. 101 [2017], SAT), the recordation matters of the simplified value-added tax calculation method for construction services are hereby announced as follows: | | 为进一步深化税务系统“放管服”改革，简化办税流程，根据《国家税务总局关于进一步深化税务系统“放管服”改革 优化税收环境的若干意见》（税总发〔2017〕101号）要求，现就建筑服务增值税简易计税方法备案事项公告如下： |
| I. Where a general value-added tax payer (hereinafter referred to as the “taxpayer”) provides construction services to which the simple tax computation method applies or for which the simple tax computation method is elected according to the provisions, the one-time recordation system shall apply. | | 一、增值税一般纳税人（以下称“纳税人”）提供建筑服务，按规定适用或选择适用简易计税方法计税的，实行一次备案制。 |
| ．．．．．． | | ．．．．．． |
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