| Announcement of the State Administration of Taxation | | 国家税务总局公告 |
| (No. 17 [2018]) | | （2018年第17号） |
| Announcement of the State Administration of Taxation on Issues concerning Adjustments to the Filing of Value-Added Tax Returns | | 国家税务总局关于调整增值税纳税申报有关事项的公告 |
| For the purposes of effectively adjusting the value-added tax (“VAT”) rates, the State Administration of Taxation has specified the issues concerning the filing of value-added tax returns and hereby issues the announcement as follows: | | 为做好增值税税率调整工作，国家税务总局对增值税纳税申报有关事项进行了明确，现公告如下： |
| I. The item names of Columns 1, 2, 4a and 4b of the 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 Adjustments to the Filing of Value-Added Tax Returns (Announcement No.19 [2017], SAT) are respectively adjusted to “Goods and Processing or Repair Labor Services to Which the Tax Rate of 16% Applies,” “Services, Immovable Properties and Intangible Assets to Which the Tax Rate of 16% Applies,” “Goods and Processing or Repair Labor Services to Which the Tax Rate of 10% Applies” and “Services, Immovable Properties and Intangible Assets to Which the Tax Rate of 10% Applies.” Concurrently, the relevant lines of column 3 “tax rate of 13%” are no longer required to be entered. See Annex 1 for the format of the adjusted form. | | 一、将《国家税务总局关于调整增值税纳税申报有关事项的公告》（国家税务总局公告2017年第19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）中的第1栏、第2栏、第4a栏、第4b栏项目名称分别调整为“16%税率的货物及加工修理修配劳务”“16%税率的服务、不动产和无形资产”“10%税率的货物及加工修理修配劳务”“10%税率的服务、不动产和无形资产”。同时，第3栏“13%税率”相关列次不再填写。调整后的表式见附件1。 |
| After this Announcement comes into force, a taxpayer shall, when filing returns of the taxable items to which tax rates of 17% and 11% apply, adjust the correspondence before and after the adjustment to returns and respectively enter the relevant columns. | | 本公告施行后，纳税人申报适用17%、11%的原增值税税率应税项目时，按照申报表调整前后的对应关系，分别填写相关栏次。 |
II. The item names of columns 1 and 2 of Schedule III to the Value-Added Tax Return (Details for Deductions for Services, Immovable Properties and Intangible Assets) 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) are respectively adjusted to “Items to Which the Tax Rate of 16% Applies” and “Items to Which the Tax Rate of 10% Applies.” See Annex 2 for the format of the adjusted form.
．．．．．． | | 二、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中的《增值税纳税申报表附列资料（三）》（服务、不动产和无形资产扣除项目明细）中的第1栏、第2栏项目名称分别调整为“16%税率的项目”“10%税率的项目”。调整后的表式见附件2。
．．．．．． |
|
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 【￥300.00】 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
|
| | | |
| | | |