1. In case of cross-border taxable behavior of taxpayers, the same cross-border taxable behavior occurred after going through the tax exemption filing procedures in accordance with the Announcement of State Taxation Administration of The People's Republic of China on Issuing the Measures for the Administration of VAT Exemption for Cross-border Taxable Behavior of Changing Business Tax to Value-added Tax (Trial) (State Taxation Administration of The People's Republic of China Announcement No.29 of 20 16), and the filing procedures are no longer required. Taxpayers shall keep the relevant tax exemption certificates intact for future reference. Taxpayers who fail to provide the above materials in the follow-up management of tax authorities shall not enjoy the relevant tax exemption policies, and shall pay back the tax relief they have enjoyed and deal with it in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection.
2. When a taxpayer signs a transportation service contract with the shipper as a carrier, collects the freight and assumes the carrier's responsibility, and then entrusts the actual carrier to complete all or part of the transportation service, he purchases the refined oil and pays the road, bridge and gate tolls for the actual carrier, and meets the following conditions at the same time, the input tax is allowed to be deducted from the output tax:
(1) The tolls of refined oil and roads, bridges and gates shall be applied to the transportation services entrusted by taxpayers to the actual carriers;
(2) The obtained VAT deduction certificate complies with the current regulations.
(Interpretation: On the issue of input tax deduction in the transportation industry. It is clear that when a taxpayer signs a transportation service contract with the shipper as a carrier, collects freight and assumes the carrier's responsibility, and entrusts the actual carrier to complete all or part of the transportation service, the refined oil products and road, bridge and gate tolls paid by the taxpayer for the transportation service entrusted to the actual carrier can be deducted from the input tax according to the current regulations.
Three, other individuals entrust housing agencies, housing rental enterprises and other units to rent real estate, and need to issue VAT invoices to the lessee, the entrusted unit may apply to the competent local tax authorities for issuing VAT invoices on its behalf.
(Interpretation: On the issue of issuing VAT invoices on behalf of individuals. In order to facilitate other individuals (natural persons) who rent out real estate to the outside world to issue invoices to the lessee in time, increase the proportion of value-added tax invoices obtained by the lessee, and reduce the burden on both leasing parties, it is announced that individuals can entrust housing agencies, housing leasing enterprises and other units to apply to the competent local tax authorities for issuing value-added tax invoices on their behalf.
IV. Since 20 18 1 month 1 day, if a financial institution needs to issue an invoice for the discount interest when carrying out the discount or rediscount business, the discounting institution will issue a VAT ordinary invoice to the discounter in full according to the discount interest of the bill, and the rediscount institution will issue a VAT ordinary invoice to the discounter in full according to the rediscount interest.
(Interpretation: On the issue of issuing invoices for discount and cash discount business. Since 20 18 1 month 1 day, financial institutions have started discounting and discounting businesses, and all of them have paid value-added tax based on the interest income obtained during the actual holding of bills. After the above-mentioned policy changes, in order to meet the demand of the discounter for the full amount of tickets, it is made clear that when the discounter applies for the first discount for invoices, the discounting institution shall issue the ordinary VAT invoice to the discounter in full amount according to the discount interest of the bills, and the discounting institution shall issue the ordinary VAT invoice to the discounter in full amount according to the discount interest).
5. Except for Article 4, this announcement shall come into force on September 20 17 1 day. Matters that have not been dealt with before shall be implemented in accordance with the provisions of this announcement.
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