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Announcement of the State Taxation Administration on Issues Concerning the Administration of Value-Added Tax Collection Including the Credit of Input Tax on Domestic Passenger Transport Services [Effective]
国家税务总局关于国内旅客运输服务进项税抵扣等增值税征管问题的公告 [现行有效]
【法宝引证码】

Announcement of the State Taxation Administration on Issues Concerning the Administration of Value-Added Tax Collection Including the Credit of Input Tax on Domestic Passenger Transport Services 

国家税务总局关于国内旅客运输服务进项税抵扣等增值税征管问题的公告

(Announcement No. 31 [2019] of the State Taxation Administration) (国家税务总局公告2019年第31号)

The issues concerning the administration of collection of value-added tax (“VAT”) including the credit of input tax on domestic passenger transport services are hereby announced as follows: 现将国内旅客运输服务进项税抵扣等增值税征管问题公告如下:
I. Issues concerning the credit of input tax on domestic passenger transport services   一、关于国内旅客运输服务进项税抵扣
(1) “Domestic passenger transport services” as mentioned in Article 6 of the Announcement of the Ministry of Finance, the State Taxation Administration and the General Administration of Customs on Relevant Policies for Deepening the Value-Added Tax Reform (Announcement No. 39 [2019], MOF, STA and GACC) shall be limited to domestic passenger transport services incurred by the employees who have signed labor contracts with these entities and the leased workers accepted by these entities as employers. (一)《财政部 税务总局 海关总署关于深化增值税改革有关政策的公告》(财政部 税务总局 海关总署公告2019年第39号)第六条所称“国内旅客运输服务”,限于与本单位签订了劳动合同的员工,以及本单位作为用工单位接受的劳务派遣员工发生的国内旅客运输服务。
(2) Where the amount of input tax on the domestic passenger transport services purchased by a taxpayer is the tax amount indicated on an electronic plain VAT invoice obtained, the “name” and “taxpayer's identification number” of the purchaser and other information indicated on the electronic plain VAT invoice shall be consistent with those of the taxpayer for which input tax is actually credited; otherwise, no tax shall be credited. (二)纳税人购进国内旅客运输服务,以取得的增值税电子普通发票上注明的税额为进项税额的,增值税电子普通发票上注明的购买方“名称”“纳税人识别号”等信息,应当与实际抵扣税款的纳税人一致,否则不予抵扣。
(3) “Input tax on domestic passenger transport services allowed to be credited for a taxpayer” means the amount of VAT actually incurred by a taxpayer on or after April 1, 2019, and indicated on legal and valid VAT credit voucher obtained by the taxpayer or calculated based on the VAT credit voucher. The special VAT invoices or electronic plain VAT invoices which are taken as VAT credit vouchers shall be those issued on or after April 1, 2019. (三)纳税人允许抵扣的国内旅客运输服务进项税额,是指纳税人2019年4月1日及以后实际发生,并取得合法有效增值税扣税凭证注明的或依据其计算的增值税税额。以增值税专用发票或增值税电子普通发票为增值税扣税凭证的,为2019年4月1日及以后开具的增值税专用发票或增值税电子普通发票。
II. Issues concerning additional tax credit   二、关于加计抵减
(1) “Sales amount” involved in the application of the additional tax credit policy in Article 7 of the Announcement of the Ministry of Finance, the State Taxation Administration and the General Administration of Customs on Relevant Policies for Deepening the Value-Added Tax Reform (Announcement No. 39 [2019], MOF, STA and GACC) shall include sales amount in the filing of a tax return, sales amount added upon audit, and sales amount adjusted upon tax assessment. The sales amount in the filing of a tax return thereof shall include the sales amount under the general VAT computation method, the sales amount under the simple tax computation method, tax-exempt sales amount, the sales amount for which the invoice is issued by the tax authority, sales amount of the exported goods subject to the tax exemption, offset or refund method, and sales amount of a project subject to immediate refund upon payment of VAT. (一)《财政部 税务总局 海关总署关于深化增值税改革有关政策的公告》(财政部 税务总局 海关总署公告2019年第39号)第七条关于加计抵减政策适用所称“销售额”,包括纳税申报销售额、稽查查补销售额、纳税评估调整销售额。其中,纳税申报销售额包括一般计税方法销售额,简易计税方法销售额,免税销售额,税务机关代开发票销售额,免、抵、退办法出口销售额,即征即退项目销售额。
Sales amount added upon audit and sales amount adjusted upon tax assessment shall be included in the sales amount for the current period added upon audit or adjusted upon assessment for determining the application of the additional tax credit policy. Where the balance-based VAT collection policy applies, the application of additional tax credit policy shall be determined based on the sales amount from which relevant costs are deducted. 稽查查补销售额和纳税评估调整销售额,计入查补或评估调整当期销售额确定适用加计抵减政策;适用增值税差额征收政策的,以差额后的销售额确定适用加计抵减政策。
(2) The application of the additional tax credit policy to a taxpayer which is formed before March 31, 2019, and the sales amount of which during the period from April 2018 to March 2019 is zero shall be determined based on the sales amount for the three consecutive months from the month when the amount of sales is generated for the first time. (二)2019年3月31日前设立,且2018年4月至2019年3月期间销售额均为零的纳税人,以首次产生销售额当月起连续3个月的销售额确定适用加计抵减政策。
The application of the additional tax credit policy to a taxpayer which is formed after April 1, 2019, and the sales amount of which for three months since its formation is zero shall be determined based on the sales amount for the three consecutive months from the month when the amount of sales is generated for the first time. 2019年4月1日后设立,且自设立之日起3个月的销售额均为零的纳税人,以首次产生销售额当月起连续3个月的销售额确定适用加计抵减政策。
(3) The application of the additional tax credit policy to a head office and its branches which pay VAT on a consolidated basis upon approval by the Ministry of Finance and the State Taxation Administration or the finance and tax authorities authorized thereby shall be determined based on the total sales of the head office and its branches. (三)经财政部和国家税务总局或者其授权的财政和税务机关批准,实行汇总缴纳增值税的总机构及其分支机构,以总机构本级及其分支机构的合计销售额,确定总机构及其分支机构适用加计抵减政策。
III. Issues concerning the refund of term-end excess input vat credits in certain advanced manufacturing industries   三、关于部分先进制造业增值税期末留抵退税
Beginning on June 1, 2019, the taxpayers that comply with the provisions of the Announcement of the Ministry of Finance and the State Taxation Administration on Clarifying the Policies on the Refund of Term-End Excess Input Value-Added Tax Credits in Certain Advanced Manufacturing Industries (Announcement No. 84 [2019], MOF and STA) that apply for the incremental excess input tax credit shall handle the relevant refund of excess input tax credits in accordance with the provisions of the Announcement of the State Taxation Administration on Matters Concerning the Handling of the Refund of Term-End Excess Input Value-Added Tax Credits (Announcement No. 20 [2019], STA). The Application Form for a Tax Refund (Credit) (Annex to the Announcement No. 20 [2019], STA) shall be revised and reissued (Annex 1). 自2019年6月1日起,符合《财政部 税务总局关于明确部分先进制造业增值税期末留抵退税政策的公告》(财政部 税务总局公告2019年第84号)规定的纳税人申请退还增量留抵税额,应按照《国家税务总局关于办理增值税期末留抵税额退税有关事项的公告》(国家税务总局公告2019年第20号)的规定办理相关留抵退税业务。《退(抵)税申请表》(国家税务总局公告2019年第20号附件)修订并重新发布(附件1)。
IV. Issues concerning the application of the tax exemption policy to a small-scale taxpayer with the operation period of less than one tax payment period   四、关于经营期不足一个纳税期的小规模纳税人免税政策适用
Beginning on January 1, 2019, where a small VAT taxpayer that pays tax on a quarterly basis is formed or cancelled in the midst of a quarter, a result of which is that the actual operating period of the current period is less than one quarter, the taxpayer shall be exempt from paying VAT if its sales amount for the current period does not exceed 300,000 yuan. Subparagraph (3) of Article 6 of the Announcement of the State Taxation Administration on Issues Concerning Tax Collection Administration during the Comprehensive Implementation of the Pilot Program of Replacing Business Tax with Value-Added Tax (Issued by Announcement No. 23 [2016], STA and amended by Announcement No. 31 [2018] of the STA) shall be repealed. 自2019年1月1日起,以1个季度为纳税期限的增值税小规模纳税人,因在季度中间成立或注销而导致当期实际经营期不足1个季度,当期销售额未超过30万元的,免征增值税。《国家税务总局关于全面推开营业税改征增值税试点有关税收征收管理事项的公告》(国家税务总局公告2016年第23号发布,国家税务总局公告2018年第31号修改)第六条第(三)项同时废止。
V. Issues concerning the application of small-scale taxpayers in the freight transportation industry for the issuance of special value-added tax invoices on their behalf   五、关于货物运输业小规模纳税人申请代开增值税专用发票
The VAT taxpayers to which the Measures for the Application of Small-Scale Taxpayers in the Freight Transportation Industry for the Issuance of Special Value-Added Tax Invoices on Their Behalf (Issued by Announcement No.55 [2017], STA, and amended and issued by the Announcement No. 31 [2018], STA), and the small-scale taxpayers in the freight transportation industry for which the Internet logistics platform enterprises as prescribed in the Notice by the State Taxation Administration of Conducting the Pilot Program of Issuing Special Value-Added Tax Invoices by Internet Logistics Platform Enterprises on Behalf of Taxpayers (Letter No. 579 [2017], STA) issue special invoices and handle the tax-related matters on their behalf shall meet the following conditions: 适用《货物运输业小规模纳税人申请代开增值税专用发票管理办法》(国家税务总局公告2017年第55号发布,国家税务总局公告2018年第31号修改并发布)的增值税纳税人、《国家税务总局关于开展互联网物流平台企业代开增值税专用发票试点工作的通知》(税总函〔2017〕579号)规定的互联网物流平台企业为其代开增值税专用发票并代办相关涉税事项的货物运输业小规模纳税人,应符合以下条件:
Where VAT taxpayers provide road freight transport services (except that a general freight vehicle with a total mass of 4.5 tons or less engages in the general road freight transport business), they shall obtain a Business Permit of the People's Republic of China for Road Transport and a Road Transport Certificate of the People's Republic of China; and where VAT taxpayers provide inland water freight transport services, they shall obtain a Business Permit for Domestic Water Transport and a Vessel Transport Certificate. 提供公路货物运输服务的(以4.5吨及以下普通货运车辆从事普通道路货物运输经营的除外),取得《中华人民共和国道路运输经营许可证》和《中华人民共和国道路运输证》;提供内河货物运输服务的,取得《国内水路运输经营许可证》和《船舶营业运输证》。
VI. Issues concerning the applicable tax item for the contracting and exchanging of the slots of means of transport   六、关于运输工具舱位承包和舱位互换业务适用税目
(1) Where, in the contracting of the slots of means of transport, the contract-issuing party takes the full price and ex-price fees it collects from the contractor as the sales amount, it shall pay VAT according to the provisions on “Transport Services.” Where the contractor takes the full price and ex-price fees it collects from the consignor as the sales amount, it shall pay VAT according to the provisions on “Transport Services.” (一)在运输工具舱位承包业务中,发包方以其向承包方收取的全部价款和价外费用为销售额,按照“交通运输服务”缴纳增值税。承包方以其向托运人收取的全部价款和价外费用为销售额,按照“交通运输服务”缴纳增值税。
“Contracting of the slots of means of transport” means the business activity in which the contractor signs the transportation service contract with the consignor in identity of the carrier to charge the freight and bear the carrier's responsibility and then, by contracting the slots of the means of transport of any other party, authorize the contract-issuing party to actually complete the relevant transportation services. 运输工具舱位承包业务,是指承包方以承运人身份与托运人签订运输服务合同,收取运费并承担承运人责任,然后以承包他人运输工具舱位的方式,委托发包方实际完成相关运输服务的经营活动。
(2) In the exchange of the slots of means of transport, both parties to the exchange shall take the full price and ex-price fees confirmed for the exchange of the slots of their means of transport as the sales amount, and pay VAT according to the provisions on “transport services.” (二)在运输工具舱位互换业务中,互换运输工具舱位的双方均以各自换出运输工具舱位确认的全部价款和价外费用为销售额,按照“交通运输服务”缴纳增值税。
“Exchange of the slots of means of transport” means the business activity in which taxpayers conclude the transportation agreement to complete the relevant transportation services by mutually utilizing the slots of the means of transport of the opposite side in the transportation business undertaken by them respectively in the identity of carriers. 运输工具舱位互换业务,是指纳税人之间签订运输协议,在各自以承运人身份承揽的运输业务中,互相利用对方交通运输工具的舱位完成相关运输服务的经营活动。
VII. Issues concerning the balance-based deduction involving construction service subcontracting fees   七、关于建筑服务分包款差额扣除
The “subcontracting fees allowed to be deducted from the full price and ex-price fees obtained by taxpayers for providing construction services as required” means the full price and ex-price fees paid to subcontractors. 纳税人提供建筑服务,按照规定允许从其取得的全部价款和价外费用中扣除的分包款,是指支付给分包方的全部价款和价外费用。
VIII. Issues concerning cancelling the recordation of taxable items of construction services to which the simple tax computation method applies   八、关于取消建筑服务简易计税项目备案
Where the simple tax computation method applies to a general VAT taxpayer that provides construction services or the taxpayer chooses to adopt the simple tax computation method for tax calculation, the recordation system shall no longer be implemented. The following certification materials are not required to be submitted to tax authorities. Instead, a taxpayer shall retain them for future inspection: 提供建筑服务的一般纳税人按规定适用或选择适用简易计税方法计税的,不再实行备案制。以下证明材料无需向税务机关报送,改为自行留存备查:
(1) For the construction services provided for an old construction project, the Construction Permit for Construction Projects or Contracting Contract on Construction Projects shall be retained. (一)为建筑工程老项目提供的建筑服务,留存《建筑工程施工许可证》或建筑工程承包合同;
(2) For construction services provided for a project with materials supplied by the contract giver and construction services provided in the form of contract for labor, the Contracting Contract on Construction Projects shall be retained. (二)为甲供工程提供的建筑服务、以清包工方式提供的建筑服务,留存建筑工程承包合同。
IX. Issues concerning the application of the simple tax computation method to real estate projects developed through land reclamation   九、关于围填海开发房地产项目适用简易计税
Where, in a real estate project developed on the land obtained by a real estate development enterprise which is a general taxpayer through land reclamation, the commencement date of land reclamation indicated on the Construction Permit for Construction Projects or the Contracting Contract on Construction Projects of the land reclamation works is before April 30, 2016, the real estate project is within the scope of old real estate projects, and the real estate development enterprise may choose to calculate and pay VAT at the tax rate of 5% through the simple tax computation method. 房地产开发企业中的一般纳税人以围填海方式取得土地并开发的房地产项目,围填海工程《建筑工程施工许可证》或建筑工程承包合同注明的围填海开工日期在2016年4月30日前的,属于房地产老项目,可以选择适用简易计税方法按照5%的征收率计算缴纳增值税。
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