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Notice of the Ministry of Finance and the State Administration of Taxation on the Value-added Tax Policies for the Deduction of Input Taxes on Rented Fixed Assets and Other Matters [Effective]
财政部、税务总局关于租入固定资产进项税额抵扣等增值税政策的通知 [现行有效]
【法宝引证码】

Notice of the Ministry of Finance and the State Administration of Taxation on the Value-added Tax Policies for the Deduction of Input Taxes on Rented Fixed Assets and Other Matters 

财政部、税务总局关于租入固定资产进项税额抵扣等增值税政策的通知

(No. 90 [2017] of the Ministry of Finance) (财税〔2017〕90号)

The public finance departments (bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; and the Financial Bureau of Xinjiang Production and Construction Corps: 各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:
You are hereby notified of the value-added tax (”VAT”) policies for the deduction of input taxes on rented fixed assets and other matters as follows: 现将租入固定资产进项税额抵扣等增值税政策通知如下:
I. As of January 1, 2018, where fixed assets and immovable properties rented by taxpayers are used for both taxable items to which the general tax computation method applies and taxable items to which the simple tax computation method applies, VAT-exempt items, collective welfare or individual consumption, the input taxes thereon are allowed to be credited against the output tax in full amount.   一、自2018年1月1日起,纳税人租入固定资产、不动产,既用于一般计税方法计税项目,又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,其进项税额准予从销项税额中全额抵扣。
II. As of January 1, 2018, the income from the overdue transport tickets and certificates that are sold by taxpayers but have not been consumed or obtained by customers during the specified periods shall be subject to VAT according to provisions on “transport services.” The income from the ticket return charges and service charges collected by taxpayers from customers for returning tickets to the latter, among others, shall be subject to VAT according to provisions on “other modern services.”   二、自2018年1月1日起,纳税人已售票但客户逾期未消费取得的运输逾期票证收入,按照“交通运输服务”缴纳增值税。纳税人为客户办理退票而向客户收取的退票费、手续费等收入,按照“其他现代服务”缴纳增值税。
III. As of January 1, 2018, where an air transport sales agency provides air ticket agency services for overseas flight segments, its sales amounts shall be the balance after deducting the settled airfare and relevant expenses for overseas flight segments charged from customers and paid to other entities or individuals from the full prices and ex-price fees obtained. For payments made to domestic entities or individuals, the invoices or itineraries shall be legal and valid vouchers; and for payments made to entities or individuals outside China, the receipts signed shall be the legal and valid vouchers, but the tax authorities may require such entities or individuals to provide confirmation certificates issued by overseas notary offices if having any doubt about such receipts.   三、自2018年1月1日起,航空运输销售代理企业提供境外航段机票代理服务,以取得的全部价款和价外费用,扣除向客户收取并支付给其他单位或者个人的境外航段机票结算款和相关费用后的余额为销售额。其中,支付给境内单位或者个人的款项,以发票或行程单为合法有效凭证;支付给境外单位或者个人的款项,以签收单据为合法有效凭证,税务机关对签收单据有疑义的,可以要求其提供境外公证机构的确认证明。
An “air transport sales agency” means an enterprise that has obtained an “Accreditation Certificate for the Qualification for Engaging in Air Transport Sales Agency Business” issued by the China Air Transport Association in accordance with the Accreditation Measures for Air Transport Sales Agency Qualifications and provides agency services based on the commissioned sales agency contract signed by both parties upon entrustment by a Chinese air transport enterprise or a foreign air transport enterprise with flights to and from China. 航空运输销售代理企业,是指根据《航空运输销售代理资质认可办法》取得中国航空运输协会颁发的“航空运输销售代理业务资质认可证书”,接受中国航空运输企业或通航中国的外国航空运输企业委托,依照双方签订的委托销售代理合同提供代理服务的企业。
IV. From May 1, 2016 to June 30, 2017, a taxpayer that circulates contracted land to any agricultural producer for agricultural production by subcontracting, leasing, swap, transfer, shareholding or other means shall be exempt from VAT. The VAT that has been collected before the issuance of this Notice may be credited against the VAT payable in subsequent months, or tax refund may be handled.   四、自2016年5月1日至2017年6月30日,纳税人采取转包、出租、互换、转让、入股等方式将承包地流转给农业生产者用于农业生产,免征增值税。本通知下发前已征的增值税,可抵减以后月份应缴纳的增值税,或办理退税。
V. In accordance with the relevant provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on Issues concerning the Value-Added Tax on Asset Management Products (No. 56 [2017], MOF), as of January 1, 2018, the sales amounts of the loan services provided and the transfer of certain financial products that occur during the operation of asset management products by managers of asset management products shall be determined according to the following provisions:
......
   五、根据《财政部 税务总局关于资管产品增值税有关问题的通知》(财税〔2017〕56号)有关规定,自2018年1月1日起,资管产品管理人运营资管产品提供的贷款服务、发生的部分金融商品转让业务,按照以下规定确定销售额:
......

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