| Announcement of the State Administration of Taxation on Issues Concerning the Administration of Tax Collection under the Policy of Reduction of Local Taxes and Relevant Surcharges on Small-Scale Value-Added Tax Taxpayers | | 国家税务总局关于增值税小规模纳税人地方税种和相关附加减征政策有关征管问题的公告 |
| (Announcement No. 5 [2019] of the State Administration of Taxation) | | （国家税务总局公告2019年第5号） |
| In accordance with the Notice of the Ministry of Finance and the State Administration of Taxation on Implementing the Inclusive Tax Deduction and Exemption Policies for Micro and Small Enterprises (No. 13 [2019], MOF), issues concerning the administration of tax collection under the policy of reduction of local taxes and relevant surcharges on small-scale value-added tax (“VAT”) taxpayers are hereby announced as follows: | | 根据《财政部 税务总局关于实施小微企业普惠性税收减免政策的通知》（财税〔2019〕13号），现就增值税小规模纳税人地方税种和相关附加减征政策有关征管问题公告如下： |
| I. Issues concerning the revision of the Tax Returns | | 一、关于申报表的修订 |
| The Resource Tax Return, the Urban Maintenance and Construction Tax, Educational Surtax and Local Education Surcharges Return, the House Property Tax Return, the Urban Land Use Tax Return, the Stamp Tax Return (Report Form), and the Farmland Occupation Tax Return have been revised, relevant data items concerning a small-scale VAT taxpayer's application for the tax reduction are added, and relevant instructions for filling out the forms are amended accordingly (see Annexes for details). | | 修订《资源税纳税申报表》《城市维护建设税 教育费附加 地方教育附加申报表》《房产税纳税申报表》《城镇土地使用税纳税申报表》《印花税纳税申报（报告）表》《耕地占用税纳税申报表》，增加增值税小规模纳税人减征优惠申报有关数据项目，相应修改有关填表说明（具体见附件）。 |
| II. Issues concerning the determination of the time of application of the reduction policy when the taxpayer category changes | | 二、关于纳税人类别变化时减征政策适用时间的确定 |
| Where a general VAT taxpayer that pays resource tax, urban maintenance and construction tax, house property tax, urban land use tax, stamp tax, farmland occupation tax, educational surtax, or local education surcharges is re-registered as a small-scale taxpayer, it may enjoy the reduction from the month when it becomes a small-scale taxpayer. Where a small-scale VAT taxpayer is registered as a general taxpayer, it shall no longer eligible for the reduction from the effective date of its qualification as a general taxpayer; and where a taxpayer with an annual taxable sales amount above the threshold for a small-scale taxpayer should have been but fails to be registered as a general taxpayer, and fails to make registration during a specified period after being notified by the tax authority, the reduction preference shall no longer be applicable from the next month after it fails to do so during the specified period. | | 缴纳资源税、城市维护建设税、房产税、城镇土地使用税、印花税、耕地占用税、教育费附加和地方教育附加的增值税一般纳税人按规定转登记为小规模纳税人的，自成为小规模纳税人的当月起适用减征优惠。增值税小规模纳税人按规定登记为一般纳税人的，自一般纳税人生效之日起不再适用减征优惠；增值税年应税销售额超过小规模纳税人标准应当登记为一般纳税人而未登记，经税务机关通知，逾期仍不办理登记的，自逾期次月起不再适用减征优惠。 |
| III. Issues concerning how to apply for reduction | | 三、关于减征优惠的办理方式 |
| A taxpayer shall apply for the reduction on its own initiative and is not required to submit additional materials. | | 纳税人自行申报享受减征优惠，不需额外提交资料。 |
| IV. Issues concerning how to handle a taxpayer's failure to apply for reduction in a timely manner | | 四、关于纳税人未及时享受减征优惠的处理方式 |
| If the taxpayer meets the conditions but fails to apply for reduction in a timely manner, it may apply for tax refund or for tax credit against the taxes payable in future tax payment periods. | | 纳税人符合条件但未及时申报享受减征优惠的，可依法申请退税或者抵减以后纳税期的应纳税款。 |
| V. Implementation time | | 五、施行时间 |
| This Announcement shall come into force on January 1, 2019. The forms revised according to this Announcement shall be officially used from the dates when the provisions on determining reduction proportions issued by the respective provinces (autonomous regions or municipalities directly under the Central Government) are issued. All localities shall, after using the forms revised in this Announcement, no longer use the main form of Resource Tax Return in the Announcement of the State Administration of Taxation on Issuing the Revised Resource Tax Return (Announcement No. 38 [2016], SAT), and the Farmland Occupation Tax Return in the Announcement of the State Administration of Taxation on Issuing the Operational Rules for the Administration of Farmland Occupation Tax (for Trial Implementation) (Announcement No. 2 [2016], SAT, and amended by Announcement No. 31 [2018], SAT). | | 本公告自2019年1月1日起施行。本公告修订的表单自各省（自治区、直辖市）人民政府确定减征比例的规定公布当日正式启用。各地启用本公告修订的表单后，不再使用《国家税务总局关于发布修订后的＜资源税纳税申报表＞的公告》（国家税务总局公告2016年第38号）中的《资源税纳税申报表》主表、《国家税务总局关于发布＜耕地占用税管理规程（试行）＞的公告》（国家税务总局公告2016年第2号，国家税务总局公告2018年第31号修改）中的《耕地占用税纳税申报表》。 |
| | 特此公告。 |
| Annexes: | | 附件： |
| 1. Resource Tax Return | | 1.资源税纳税申报表 |
| 2. Urban Maintenance and Construction Tax, Educational Surtax and Local Education Surcharges Return | | 2.城市维护建设税 教育费附加 地方教育附加申报表 |
| 3. House Property Tax Return | | 3.房产税纳税申报表 |
| 4. Urban Land Use Tax Return | | 4.城镇土地使用税纳税申报表 |
| 5. Stamp Tax Return (Report Form) | | 5.印花税纳税申报（报告）表 |
| 6. Farmland Occupation Tax Return | | 6.耕地占用税纳税申报表 |
| State Administration of Taxation | | 国家税务总局 |
| January 19, 2019 | | 2019年1月19日 |
| | 附件1： |
| | 资源税纳税申报表 |
| | 税款所属时间：自 年 月 日至 年 月 日 |
| | 纳税人识别号（统一社会信用代码）：□□□□□□□□□□□□□□□□□□ |
| | 纳税人名称： 金额单位：人民币元（列至角分） |
| | 本期是否适用增值税小规模纳税人减征政策（减免性质代码：06049901）
| 是□ 否□
| 减征比例（%）
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| 子目
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| 计税销售量
| 计税销售额
| 适用税率
| 本期应纳
税额
| 本期减免税额
| 本期增值税小规模纳税人减征额
| 本期已缴税额
| 本期应补（退）税额
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| 谨声明：本纳税申报表是根据国家税收法律法规及相关规定填报的，是真实的、可靠的、完整的。
纳税人（签章）： 年 月 日
| 经办人：
经办人身份证号：
代理机构签章：
代理机构统一社会信用代码：
| 受理人：
受理税务机关（章）：
受理日期： 年 月 日
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