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Announcement of the State Taxation Administration on Matters Concerning Deepening the Value-Added Tax Reform [Partially Invalid]
国家税务总局关于深化增值税改革有关事项的公告 [部分失效]
【法宝引证码】

Announcement of the State Taxation Administration on Matters Concerning Deepening the Value-Added Tax Reform 

国家税务总局关于深化增值税改革有关事项的公告

(Announcement No.14 [2019]of the State Taxation Administration) (国家税务总局公告2019年第14号)

The relevant matters concerning deepening the value-added tax (“VAT”) reform are hereby announced as follows: 现将深化增值税改革有关事项公告如下:
I. Where, after a general VAT taxpayer (hereinafter referred to as a “taxpayer”) has issued a VAT invoice based on the original applicable tax rate of 16% or 10% before the adjustment of VAT rates, the issuance of a special red-letter invoice is required due to sales discount, suspension or return or any other circumstance, a red-letter invoice shall be issued based on the original applicable tax rate; and where an invoice is issued by mistake and a new one needs to be issued, a correct blue-letter invoice shall be re-issued after a red-letter invoice is issued based on the original applicable tax rate.   一、增值税一般纳税人(以下称纳税人)在增值税税率调整前已按原16%、10%适用税率开具的增值税发票,发生销售折让、中止或者退回等情形需要开具红字发票的,按照原适用税率开具红字发票;开票有误需要重新开具的,先按照原适用税率开具红字发票后,再重新开具正确的蓝字发票。
II. A taxpayer that needs to issue a supplementary VAT invoice for a VAT taxable sale for which a VAT invoice has not been issued prior to the adjustment of VAT rates, a supplementary invoice shall be issued based on the original applicable tax rate.   二、纳税人在增值税税率调整前未开具增值税发票的增值税应税销售行为,需要补开增值税发票的,应当按照原适用税率补开。
III. The adjusted tax rate shall be displayed in the “Tax Rate” column of the VAT invoice tax control and issuance software by default, and a taxpayer that falls under any of the circumstances listed in Articles I and II of this Announcement may manually select to issue VAT invoices based on the original applicable tax rate.   三、增值税发票税控开票软件税率栏次默认显示调整后税率,纳税人发生本公告第一条、第二条所列情形的,可以手工选择原适用税率开具增值税发票。
IV. The STA has updated the Table of Commodity and Service Tax Classification Codes in the VAT invoice tax control and issuance software, and taxpayers shall issue VAT invoices according to the updated Table of Commodity and Service Tax Classification Codes.   四、税务总局在增值税发票税控开票软件中更新了《商品和服务税收分类编码表》,纳税人应当按照更新后的《商品和服务税收分类编码表》开具增值税发票。
V. Taxpayers shall complete the upgrading of the VAT invoice tax control and issuance software and the adjustment of their own business systems in a timely manner.   五、纳税人应当及时完成增值税发票税控开票软件升级和自身业务系统调整。
VI. Where any immovable property on which the input tax has been credited suffers any abnormal loss or has its purposes changed, and is specially used for any taxable item to which the simple tax computation method applies or VAT-exempt item or for collective welfare or individual consumption, the input tax prohibited from credit shall be calculated under the following formulas, and be credited against the input tax of the current period:
......
   六、已抵扣进项税额的不动产,发生非正常损失,或者改变用途,专用于简易计税方法计税项目、免征增值税项目、集体福利或者个人消费的,按照下列公式计算不得抵扣的进项税额,并从当期进项税额中扣减:
......

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