| Announcement of the State Administration of Taxation on Several Issues concerning the Administration of Value-added Tax Invoices | | 国家税务总局关于增值税发票管理若干事项的公告 |
| (Announcement No. 45 [2017] of the State Administration of Taxation) | | （国家税务总局公告2017年第45号） |
| In order to implementa series of arrangements of the CPC Central Committee and the State Council for optimizing the business environment and advancing the reform of “streamlining administrative procedures, decentralizing powers, combining decentralization withappropriate control, and optimizing services,” improve the level of value-added tax (“VAT”) invoice services, and create a more standard and fair tax environment, the several maters on the administration of VAT invoices are hereby announced as follows: | | 为了贯彻落实党中央、国务院关于优化营商环境和推进“放管服”改革的系列部署，提升增值税发票服务水平，营造更加规范公平的税收环境，现将增值税发票管理若干事项公告如下： |
| I. Implementing theabbreviations of commodity and service tax classification codes | | 一、推行商品和服务税收分类编码简称 |
| Starting from January 1, 2018, when taxpayers issue VAT invoices (including special VAT invoices, plain VAT invoices, and electronic plain VAT invoices) through the new system for the administration of VAT invoices, the abbreviations corresponding to the commodity and service tax classification codes will be automatically displayed and printed in the“Names of Goods or Taxable Labor Services and Services” or “Item” columns of the invoices. See the Annex for the Table of Commodity and Service Tax Classification Codes containing abbreviations. | | 自2018年1月1日起，纳税人通过增值税发票管理新系统开具增值税发票（包括：增值税专用发票、增值税普通发票、增值税电子普通发票）时，商品和服务税收分类编码对应的简称会自动显示并打印在发票票面“货物或应税劳务、服务名称”或“项目”栏次中。包含简称的《商品和服务税收分类编码表》见附件。 |
| II. Expanding the scope of the pilot program of issuing special VAT invoices by small-scale VAT taxpayers | | 二、扩大增值税小规模纳税人自行开具增值税专用发票试点范围 |
| As of February 1, 2018, an industrial or information transmission, software or information technology service small-scale VAT taxpayer with a monthly sales amount of more than 30,000 yuan (or with a quarterly sales amount of more than 90,000 yuan) (hereinafter referred to as a “pilot taxpayer”) that provides VAT taxable services and needs to issue special VAT invoice may issue them through the new system for the administration of VAT invoices. | | 自2018年2月1日起，月销售额超过3万元（或季销售额超过9万元）的工业以及信息传输、软件和信息技术服务业增值税小规模纳税人（以下简称试点纳税人）发生增值税应税行为，需要开具增值税专用发票的，可以通过增值税发票管理新系统自行开具。 |
| Where a special VAT invoice needs to be issued for a pilot taxpayer's sale of the immovable properties it has acquired, it shall still apply to the local tax authority for issuance of an invoice on a commissioned basis. | | 试点纳税人销售其取得的不动产，需要开具增值税专用发票的，应当按照有关规定向地税机关申请代开。 |
A pilot taxpayer shall, during the specified tax return filing period, file the return of the taxes on the special VAT invoices issued by the pilot taxpayer with the competent tax authority. When a Value-Added Tax Return is filled out, the sales amounts as indicated on the special invoices issued in the current period, which are calculated at the levy rate of 3% and 5%, shall be respectively filled in the corresponding sub-columns under the “Amounts in the Current Period” of the “Tax-Exclusive Sales Amounts as Indicated on Special Value-added Tax Invoices Issued by Tax Authorities on a Commissioned Basis” in Column 2 and Column 5 of the Value-Added Tax Return (Applicable to Small-Scale Taxpayers).
．．．．．． | | 试点纳税人应当在规定的纳税申报期内将所开具的增值税专用发票所涉及的税款，向主管税务机关申报缴纳。在填写增值税纳税申报表时，应当将当期开具增值税专用发票的销售额，按照3%和5%的征收率，分别填写在《增值税纳税申报表》（小规模纳税人适用）第2栏和第5栏“税务机关代开的增值税专用发票不含税销售额”的“本期数”相应栏次中。
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