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Announcement of the State Administration of Taxation on Several Matters concerning the Registration of General Value-added Tax Taxpayers [Partially Invalid]
国家税务总局关于增值税一般纳税人登记管理若干事项的公告 [部分失效]
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Announcement of the State Administration of Taxation on Several Matters concerning the Registration of General Value-added Tax Taxpayers 

国家税务总局关于增值税一般纳税人登记管理若干事项的公告

(Announcement No. 6 [2018] of the State Administration of Taxation) (国家税务总局公告2018年第6号)

In order to implement the Measures for the Registration of General Value-added Tax Taxpayers (Order No. 43, SAT, hereinafter referred to as the “Measures”), the relevant matters are hereby announced as follows: 为了贯彻实施《增值税一般纳税人登记管理办法》(国家税务总局令第43号,以下简称《办法》),现将有关事项公告如下:
I. “Business period” as mentioned in Article 2 of the Measures means the consecutive business period during the existence of a taxpayer, including a month or quarter during which no income is obtained.   一、《办法》第二条所称“经营期”是指在纳税人存续期内的连续经营期间,含未取得销售收入的月份或季度。
II. “Sales amount in the tax return” as mentioned in Article 2 of the Measures means all the sales amount subject to value-added tax (“VAT”) the return of which shall be filed by the taxpayer on its own, including tax-exempt sales amount and the sales amount for which the invoice is issued by the tax authority. “Sales amount added upon audit” and “sales amount adjusted upon tax assessment” shall be included in the sales amount for the current month (or quarter) during which the taxes in arrears are declared upon audit, which shall not be included in the sales amount during the taxable period.   二、《办法》第二条所称“纳税申报销售额”是指纳税人自行申报的全部应征增值税销售额,其中包括免税销售额和税务机关代开发票销售额。“稽查查补销售额”和“纳税评估调整销售额”计入查补税款申报当月(或当季)的销售额,不计入税款所属期销售额。
III. “Other individuals” as mentioned in item (2) of Article 4 of the Measures means natural persons.   三、《办法》第四条第二项所称的“其他个人”是指自然人。
IV. Information on “fixed production and business premises” as mentioned in item (1) of Article 6 of the Measures means the contents filled in the “Production and Business Addresses” column of the Registration Form for A General Value-added Tax Taxpayer.   四、《办法》第六条第一项所称的“固定生产经营场所”信息是指填写在《增值税一般纳税人登记表》“生产经营地址”栏次中的内容。
V. “Tax registration certificates” as mentioned in item (1) of Article 6 of the Measures include the relevant certificates bearing the uniform social credit codes of legal persons and other organizations issued by the administrative departments for industry and commerce or other competent departments which the taxpayers have obtained.
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   五、《办法》第六条第一项所称的“税务登记证件”,包括纳税人领取的由工商行政管理部门或者其他主管部门核发的加载法人和其他组织统一社会信用代码的相关证件。
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