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Announcement of the State Taxation Administration on Matters Concerning Adjusting the Filing of Value-Added Tax Returns(2019 Revision) [Partially Invalid]
国家税务总局关于调整增值税纳税申报有关事项的公告(2019修订) [部分失效]
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Announcement of the State Taxation Administration on Matters Concerning Adjusting 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

(Announcement No.15 [2019]of the State Taxation Administration) (国家税务总局公告2019年第15号)

For the purposes of implementing the decisions on and arrangements of the CPC Central Committee and the State Council with respect to cutting taxes and fees, further optimizing tax payment services, and reducing the tax burden on taxpayers, the matters concerning adjusting the filing of value-added tax (“VAT”) returns are hereby announced as follows: 为贯彻落实党中央、国务院关于减税降费的决策部署,进一步优化纳税服务,减轻纳税人负担,现将调整增值税纳税申报有关事项公告如下:
I. According to the State Council's decision to deepen the VAT reform, the Value-Added Tax Return (Applicable to General Taxpayers), the Schedule I to the Value-Added Tax Return, the Schedule II to the Value-Added Tax Return, the Schedule III to the Value-Added Tax Return, and the Schedule IV to the Value-Added Tax Return shall be revised and reissued.   一、根据国务院关于深化增值税改革的决定,修订并重新发布《增值税纳税申报表(一般纳税人适用)》《增值税纳税申报表附列资料(一)》《增值税纳税申报表附列资料(二)》《增值税纳税申报表附列资料(三)》《增值税纳税申报表附列资料(四)》。
II. By the taxable period of March 2019, the end-of-period balance in Column 6 “Input Tax on Immovable Properties to Be Credited at the end of the Period” of the Schedule V to the Value-Added Tax Return in Annex 1 to the Announcement of the State Taxation Administration 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], STA) may be carried forward and filled in Column 8b “Others” of the Schedule II to the Value-Added Tax Return after this Announcement comes into force.
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   二、截至2019年3月税款所属期,《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《增值税纳税申报表附列资料(五)》第6栏“期末待抵扣不动产进项税额”的期末余额,可以自本公告施行后结转填入《增值税纳税申报表附列资料(二)》第8b栏“其他”。
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