Announcement of State Taxation Administration of The People's Republic of China on Issues Concerning Collection and Management of Pilot Project of Changing Business Tax to Value-added Tax in China (State Taxation Administration of The People's Republic of China Announcement No.39 of 20 13)

Announcement of State Taxation Administration of The People's Republic of China on Simplifying the Procedures for Collecting and Using VAT Invoices (State Taxation Administration of The People's Republic of China Announcement No.2014/9)

Submit information

(1) Application Form for Tax Administrative License.

(2) Two copies of the Application Form for Maximum Invoicing Limit of Special VAT Invoice.

Basic process

fundamental plane

(1) The tax service office receives the information, and checks whether the information is complete, whether it conforms to the legal form, whether the content is complete, and whether it meets the requirements for immediate reception; Non-conformities shall be notified at one time on the spot and the information shall be supplemented.

(2) The Tax Service Office 1 working day will transfer the relevant information to the next link and handle it according to the prescribed procedures.

(3) After receiving the feedback, the Tax Service Office shall notify the taxpayer to receive the processing result within 1 working day.

(4) This matter shall be settled within 20 working days from the date of accepting the application.

(5) If the maximum invoicing limit for special invoices applied by general VAT taxpayers does not exceed100000 yuan, the tax authorities do not need to conduct on-the-spot inspection in advance.

(6) For small-scale commercial and wholesale taxpayers who manage the tax counseling period, the maximum billing limit for receiving special VAT invoices shall not exceed100000 yuan; The maximum invoicing limit of special VAT invoices for other general VAT taxpayers shall be determined according to the actual operating conditions of taxpayers.

(7) Prompt the taxpayer to apply for approval, and go to the tax service hall to handle the issue or change with the special equipment of the VAT tax control system.

Handling place

Local tax service offices.

Processing time

Working hours of local tax service offices.