| Announcement of the State Taxation Administration on the Administration of Value-added Tax Invoices and Other Relevant Matters | | 国家税务总局关于增值税发票管理等有关事项的公告 |
| (Announcement No. 33 [2019] of the State Taxation Administration) | | （国家税务总局公告2019年第33号） |
| The administration of value-added tax (“VAT”) invoices and other relevant matters are hereby announced as follows: | | 现将增值税发票管理等有关事项公告如下： |
| I. A taxpayer in the life service industry as prescribed in the Announcement of the Ministry of Finance and the State Taxation Administration on Clarifying the Additional Value-Added Tax Credit Policy for the Life Service Industry (Announcement No. 87 [2019], MOF and STA) shall, when being confirmed eligible for the 15% additional tax credit policy for the first time in the year, submit a Statement on the Application of the 15% Additional Tax Credit Policy (see Annex) through the E-Tax Administration (or at a tax service hall). | | 一、符合《财政部?税务总局关于明确生活性服务业增值税加计抵减政策的公告》（财政部 税务总局公告2019年第87号）规定的生活性服务业纳税人，应在年度首次确认适用15%加计抵减政策时，通过电子税务局（或前往办税服务厅）提交《适用15%加计抵减政策的声明》（见附件）。 |
| II. If a general VAT taxpayer needs to apply for tax credit or export tax refund after obtaining a special customs bill of payment of VAT on imported goods (hereinafter referred to as the “customs bill of payment”), it shall be handled in the following manners: | | 二、增值税一般纳税人取得海关进口增值税专用缴款书（以下简称“海关缴款书”）后如需申报抵扣或出口退税，按以下方式处理： |
| (1) A general VAT taxpayer that obtains the customs bill of payment specifying only one payment entity shall log onto the VAT invoice selection and confirmation platform (hereinafter referred to as the “selection and confirmation platform”) of the province (autonomous region or municipality directly under the Central Government) in question to search for and select the information on the customs bill of payment used for applying for tax refund or export tax refund. If the information on the customs bill of payment obtained the selection and confirmation platform is inconsistent with actual circumstances or the corresponding information is found, the taxpayer shall upload the information on the customs bill of payment, and, if such information is consistent with actual circumstances upon system audit and comparison, the taxpayer shall log onto the selection and confirmation platform to search for and select the information on the customs bill of payment used for applying for tax credit or export tax refund. | | （一）增值税一般纳税人取得仅注明一个缴款单位信息的海关缴款书，应当登录本省（区、市）增值税发票选择确认平台（以下简称“选择确认平台”）查询、选择用于申报抵扣或出口退税的海关缴款书信息。通过选择确认平台查询到的海关缴款书信息与实际情况不一致或未查询到对应信息的，应当上传海关缴款书信息，经系统稽核比对相符后，纳税人登录选择确认平台查询、选择用于申报抵扣或出口退税的海关缴款书信息。 |
| (2) A general VAT taxpayer that obtains a customs bill of payment specifying two payment entities shall upload the information on the customs bill of payment, and if such information is consistent with actual circumstances through system audit and comparison, the taxpayer shall log onto the selection and confirmation platform to search for and select the information on the customs bill of payment used for applying for tax credit or export tax refund. | | （二）增值税一般纳税人取得注明两个缴款单位信息的海关缴款书，应当上传海关缴款书信息，经系统稽核比对相符后，纳税人登录选择确认平台查询、选择用于申报抵扣或出口退税的海关缴款书信息。 |
| III. The abnormal customs bills of payment with the audit and comparison results of “inconformity,” “missing,” “repeat” and “retention” shall be handled in the following manners: | | 三、稽核比对结果为不符、缺联、重号、滞留的异常海关缴款书按以下方式处理： |
| (1) For a customs bill of payment with the audit and comparison result of “inconformity” or “missing,” a taxpayer shall apply for data modification or verification to the competent tax authority based on the original of the customs bill of payment. If it is caused by the taxpayer's error in data collection, audit and comparison shall be conducted again after data modification. If it is not caused by any error in data collection, the taxpayer may apply to the competent tax authority for data verification, and the competent tax authority shall verify the data in conjunction with the Customs. If it is found upon verification that the information on a customs bill of payment is consistent with the taxpayer's actual import business, the taxpayer may log onto the selection and confirmation platform to search for and select the information on the customs bill of payment used for applying for tax credit or export tax refund. | | （一）对于稽核比对结果为不符、缺联的海关缴款书，纳税人应当持海关缴款书原件向主管税务机关申请数据修改或核对。属于纳税人数据采集错误的，数据修改后再次进行稽核比对；不属于数据采集错误的，纳税人可向主管税务机关申请数据核对，主管税务机关会同海关进行核查。经核查，海关缴款书票面信息与纳税人实际进口货物业务一致的，纳税人登录选择确认平台查询、选择用于申报抵扣或出口退税的海关缴款书信息。 |
(2) For a customs bill of payment with the audit and comparison result of “repetition,” the taxpayer may apply to the competent tax authority for verification. If it is found upon verification that the information on a customs bill of payment is consistent with the taxpayer's actual import business, the taxpayer may log onto the selection and confirmation platform to search for and select the information on the customs bill of payment used for applying for tax credit or export tax refund.
．．．．．． | | （二）对于稽核比对结果为重号的海关缴款书，纳税人可向主管税务机关申请核查。经核查，海关缴款书票面信息与纳税人实际进口货物业务一致的，纳税人登录选择确认平台查询、选择用于申报抵扣或出口退税的海关缴款书信息。
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