Announcement of the State Taxation Administration on Issues Concerning the Issuance of Value-added Tax Invoices by Rare Earth Enterprises and Other Enterprises under the Chinese Character Anti-Counterfeit Project | | 国家税务总局关于稀土企业等汉字防伪项目企业开具增值税发票有关问题的公告 |
(Announcement No. 13 [2019] of the State Taxation Administration) | | (国家税务总局公告2019年第13号) |
For the purpose of meeting the needs of the development of the rare earth industry and the information construction of taxation, the issues concerning the issuance of value-added tax (“VAT”) invoices by rare earth enterprises and other enterprises included into the VAT Chinese character anti-counterfeit project for administration are hereby announced as follows: | | 为了适应稀土行业发展和税收信息化建设需要,现将稀土企业等纳入增值税汉字防伪项目管理企业开具增值税发票有关问题公告如下: |
I. Beginning on June 1, 2019, the use of the Chinese character anti-counterfeiting project of the VAT anti-counterfeit tax control system shall be stopped. | | 一、自2019年6月1日起,停用增值税防伪税控系统汉字防伪项目。 |
II. VAT taxpayers engaged in the production and trade of rare earth products (hereinafter referred to as “rare earth enterprises”) which sell rare earth products or provide taxable labor or services in relation to rare earth shall issue special invoices for rare earth through the upgraded VAT invoice management system; those which sell products other than rare earth or provide taxable labor or services irrelevant to rare earth shall not issue special invoices for rare earth. | | 二、从事稀土产品生产、商贸流通的增值税纳税人(以下简称“稀土企业”)销售稀土产品或提供稀土应税劳务、服务的,应当通过升级后的增值税发票管理系统开具稀土专用发票;销售非稀土产品或提供非稀土应税劳务、服务的,不得开具稀土专用发票。 |
(1) For the purpose of this Announcement, “rare earth products” include rare earth minerals, products derived from the smelting and separation of rare earth, rare earth metals and alloys, and processing fees for rare earth products. See Annex for details in the Catalogue of Rare Earth Products. ...... | | (一)本公告所称稀土产品包括稀土矿产品、稀土冶炼分离产品、稀土金属及合金、稀土产品加工费。《稀土产品目录》详见附件。 ...... |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【¥700.00】 for your single purchase. | | 您好:您现在要进入的是北大法宝英文库会员专区。 如您是我们英文用户可直接 登录,进入会员专区查询您所需要的信息;如您还不是我们 的英文用户;您可通过网上支付进行单篇购买,支付成功后即可立即查看本篇内容。 Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153 Mobile: +86 13311570713 Fax: +86 (10) 82668268 E-mail:info@chinalawinfo.com |
| | |
| | |