Announcement on issues related to the identification and handling of special VAT invoices issued by tax evasion (loss) enterprises
Announcement No.76 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China No.2016
In order to further strengthen the management of special invoices for value-added tax and effectively prevent tax risks, according to the relevant provisions of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), the issues concerning the identification and handling of special invoices for value-added tax issued by lost (lost) enterprises are hereby announced as follows:
I. Identification of Escaped (Lost) Enterprises
An enterprise that evades (loses) taxes refers to an enterprise that fails to fulfill its tax obligations and is out of the supervision of the tax authorities.
According to the relevant provisions of tax registration management, if the tax authorities have not found out the whereabouts of the enterprise and its related personnel through on-the-spot investigation, telephone inquiry, tax-related matters verification and other collection and management means, or if they can contact the accounting agent and taxpayer of the enterprise but don't know and can't contact the actual controller of the enterprise, they can identify the enterprise as a tax evasion (loss) enterprise.
Two, tax evasion (loss) enterprises issue special invoices for value-added tax.
(1) Under any of the following circumstances, the special VAT invoice issued in the current period shall be included in the VAT abnormal deduction voucher (hereinafter referred to as "abnormal voucher") during the existence and operation of the fugitive (tax-losing) enterprise.
1. The names of commodities purchased and sold by commercial enterprises are seriously deviated; The production enterprise has no actual production and processing capacity and no entrusted processing, or the production energy consumption is seriously inconsistent with the sales situation, or the purchased goods cannot directly produce the goods sold by it and there is no entrusted processing.
2. Failing to directly declare the missing persons, or filling in false declarations in the relevant columns of the VAT tax return, and evading the examination and comparison by the tax authorities.
(2) The general taxpayer of value-added tax has obtained the abnormal certificate, but has not yet declared the deduction or declared the export tax rebate, so it is temporarily not allowed to deduct or apply for the tax rebate; If the deduction has been declared, the input tax will be transferred out first; For those who have already applied for export tax rebate, the tax authorities may suspend the application for export tax rebate for other tax rebates approved by the enterprise according to the amount of tax rebate involved in the abnormal vouchers. If there is no other tax refund or the amount of tax refund is less than the amount of tax refund involved, the export enterprise may provide guarantee for the difference. Upon verification, if it meets the relevant provisions of the current VAT input tax deduction or export tax rebate, the enterprise may continue to declare the deduction, or cancel the guarantee and continue to apply for export tax rebate.
(3) Abnormal vouchers shall be pushed by the competent tax authorities of the issuer to the local tax authorities of the payee for handling, and the specific operation procedures shall be stipulated separately.
This announcement shall come into force as of the date of promulgation.
State Administration of Taxation (SAT)
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Policy interpretation
Interpretation of "Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Concerning the Identification and Handling of Special VAT Invoices for Tax Evasion (Loss) Enterprises"
In order to facilitate taxpayers and tax authorities to understand and implement, the Announcement of State Taxation Administration of The People's Republic of China on Issues Concerning the Identification and Handling of Special VAT Invoices for Tax Evasion (Loss) Enterprises (hereinafter referred to as the Announcement) is hereby interpreted as follows:
I. Background of the announcement
In recent years, a few lawless elements absconded (lost contact) after issuing special invoices for value-added tax, resulting in serious loss of national tax revenue, undermining the tax economic order and infringing on the legitimate rights and interests of law-abiding taxpayers. This announcement is formulated in order to strengthen the supervision over the issuance of special VAT invoices by general VAT taxpayers, protect the market environment of fair competition and safeguard national interests.
Two. The main contents of the announcement
(a) how to determine the escape (loss) enterprises have made provisions.
(2) Special VAT invoices issued by tax evasion (tax loss) enterprises that meet the prescribed circumstances shall be included in the abnormal VAT deduction vouchers, and the abnormal VAT deduction vouchers obtained by general VAT taxpayers shall be treated according to different circumstances.
Three. Effective time of announcement
This announcement shall come into force as of the date of promulgation.