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| Announcement of the State Taxation Administration on Comprehensive Value-Added Tax Invoice Service Platforms and Other Matters | | 国家税务总局关于增值税发票综合服务平台等事项的公告 |
| (Announcement No. 1 [2020] of the State Taxation Administration) | | （国家税务总局公告2020年第1号） |
| For the purposes of implementing the decisions and arrangements of the CPC Central Committee and the State Taxation Administration, further optimizing taxation business environment, deepening the reform of “simplification of administrative procedures, decentralization of powers, combination of decentralization with appropriate control, and optimization of services” of the taxation system, and facilitating taxpayers' issuance and use of value-added tax (“VAT”) invoices, the relevant matters are hereby announced as follows: | | 为贯彻落实党中央、国务院决策部署，进一步优化税收营商环境，深化税务系统“放管服”改革，便利纳税人开具和使用增值税发票，现将有关事项公告如下： |
| I. The State Taxation Administration has upgraded the VAT invoice selection and confirmation platforms to comprehensive VAT invoice service platforms so as to provide taxpayers with such services as confirmation of invoice uses, risk warning, and information download. Where, after obtaining a special VAT invoice, a uniform invoice for motor vehicle sale or an electronic plain VAT invoices for turnpike tolls, a taxpayer needs to use it to apply for input VAT credit or apply for export tax refund or entrusted tax refund, the taxpayer shall log onto a comprehensive VAT invoice service platform to confirm the use of the invoice. The logon addresses of comprehensive VAT invoice service platforms shall be determined and issued by the offices of the State Taxation Administration in all provinces (autonomous regions, municipalities directly under the Central Government, and cities under separate state planning) (hereinafter referred to as “all provincial tax administrations”). | | 一、税务总局将增值税发票选择确认平台升级为增值税发票综合服务平台，为纳税人提供发票用途确认、风险提示、信息下载等服务。纳税人取得增值税专用发票、机动车销售统一发票、收费公路通行费增值税电子普通发票后，如需用于申报抵扣增值税进项税额或申请出口退税、代办退税，应当登录增值税发票综合服务平台确认发票用途。增值税发票综合服务平台登录地址由国家税务总局各省（自治区、直辖市和计划单列市）税务局（以下简称“各省税务局”）确定并公布。 |
A taxpayer shall, when invoice use is confirmed, claim input VAT credit or apply for export tax refund or entrusted tax refund. If a taxpayer needs to use an invoice that has been used for tax credit for export tax refund or entrusted tax refund, it shall file an application with the tax authority having jurisdiction, and the tax authority having jurisdiction shall verify the relevant circumstances and update the use. If a taxpayer needs to use an invoice whose use has been confirmed as application for export tax refund or entrusted tax refund for claiming tax credit, it shall file an application with the tax authority having jurisdiction, and, after the tax authority having jurisdiction has verified that the invoice has not been used for export tax refund, and returned the electronic information of the invoice, the taxpayer shall update the use of the invoice.
．．．．．． | | 纳税人应当按照发票用途确认结果申报抵扣增值税进项税额或申请出口退税、代办退税。纳税人已经申报抵扣的发票，如改用于出口退税或代办退税，应当向主管税务机关提出申请，由主管税务机关核实情况并调整用途。纳税人已经确认用途为申请出口退税或代办退税的发票，如改用于申报抵扣，应当向主管税务机关提出申请，经主管税务机关核实该发票尚未申报出口退税，并将发票电子信息回退后，由纳税人调整用途。
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