Announcement of the State Administration of Taxation | | 国家税务总局公告 |
(No. 19 [2017]) | | (2017年第19号) |
Announcement on Issues concerning Adjustments to the Filing of Value-Added Tax Returns | | 关于调整增值税纳税申报有关事项的公告 |
To support the streamlining and combination of value-added tax (“VAT”) rates, the State Administration of Taxation has made changes to the filing of VAT returns, which are hereby announced as follows: | | 为配合增值税税率的简并,国家税务总局对增值税纳税申报有关事项进行了调整,现公告如下: |
I. The column of “tax rate of 11%” in Schedule I to the Value-Added Tax Return (Details for Sales during the Current Period) in Annex 1 to the Announcement of the State Administration of Taxation on Issues concerning the Filing of Value-Added Tax Returns after the Comprehensive Implementation of the Pilot Program of Replacing Business Tax with Value-Added Tax (Announcement No. 13 [2016], SAT) shall be adjusted to two columns, namely, “Goods and Processing or Repair Labor Services to Which the Tax Rate of 11% Applies” and “Services, Immovable Properties and Intangible Assets to Which the Tax Rate of 11% Applies.” See Annex 1 for the format of the adjusted form, and see Annex 3 for the adjustments to the instructions for completing the form involved. | | 一、将《国家税务总局关于全面推开营业税改征增值税试点后增值税纳税申报有关事项的公告》(国家税务总局公告2016年第13号)附件1《增值税纳税申报表附列资料(一)》(本期销售情况明细)中的“11%税率”栏次调整为两栏,分别为“11%税率的货物及加工修理修配劳务”和“11%税率的服务、不动产和无形资产”,调整后的表式见附件1,所涉及的填写说明调整内容见附件3。 |
II. The Column 8 “Others” in Schedule II to the Value-Added Tax Return (Details for Input Taxes during the Current Period) in Annex 1 to the Announcement No. 13 [2016] of the State Administration of Taxation shall be adjusted to two columns, namely, “Weighted Deduction ofInput Tax on Agricultural Products” and “Others.” See Annex 2 for the format of the adjusted form, and see Annex 3 for the adjustments to the instructions for completing the form involved. | | 二、将国家税务总局公告2016年第13号附件1《增值税纳税申报表附列资料(二)》(本期进项税额明细)中的第8栏“其他”栏次调整为两栏,分别为“加计扣除农产品进项税额”和“其他”,调整后的表式见附件2,所涉及的填写说明调整内容见附件3。 |
III. This Announcement shall come into force on August 1, 2017. The Schedule I to the Value-Added Tax Return (Details for Sales during the Current Period) and the Schedule II to the Value-Added Tax Return (Details for Input Taxes during the Current Period) in Annex 1 to the Announcement No. 13 [2016] of the State Administration of Taxation shall be repealed concurrently. | | 三、本公告自2017年8月1日起施行。国家税务总局公告2016年第13号附件1中的《增值税纳税申报表附列资料(一)》(本期销售情况明细)和《增值税纳税申报表附列资料(二)》(本期进项税额明细)同时废止。 |
Annexes: | | 特此公告。 |
1. Schedule I to the Value-Added Tax Return (Details for Sales during the Current Period) | | 附件: |
| | 1.《增值税纳税申报表附列资料(一)》(本期销售情况明细) |
2. Schedule II to the Value-Added Tax Return (Details for Input Taxes during the Current Period) | | |
| | 2.《增值税纳税申报表附列资料(二)》(本期进项税额明细) ...... |
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