With regard to the transfer of unfinished input tax, one more item is added, O(∩_∩)O~ Q: How to transfer unfinished input tax when the unit is wholly-owned by the general VAT taxpayer enterprise? A: According to Article 2 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Concerning the Disposal of Taxpayer's Asset Restructuring VAT Exemption (State Taxation Administration of The People's Republic of China Announcement No.55, No.2012), the competent tax authorities of the acquired unit should carefully check the relevant information of taxpayer's asset restructuring, verify the input tax that has not been deducted before the acquired unit goes through the cancellation of tax registration, and fill in the Transfer Form of General Taxpayer's Asset Restructuring VAT Exemption. ? The transfer form of VAT general taxpayer's assets reorganization allowance is in triplicate, one for the competent tax authority of the acquired unit, one for the taxpayer and one for the competent tax authority of the acquiring unit. Article 3 stipulates that the competent tax authorities of the acquirer shall carefully check the input tax deduction of the general taxpayer's assets reorganization issued by the competent tax authorities of the acquirer with the information submitted by the taxpayer, and allow new taxpayers to continue to declare the deduction of the input tax not deducted by the acquirer after confirmation. This announcement shall take effect as of 20 13 10 1.