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State Administration of Taxation Announcement No. 8 of 2019

In order to implement the Party Central Committee、Decision-making and deployment of the State Council，Further optimize the business environment，Support the development of private economy and small and micro enterprises，Facilitate taxpayers to issue and use VAT invoices，It has been decided to expand the scope of pilot projects for small-scale taxpayers to issue special VAT invoices on their own、Expand the scope of taxpayers who can cancel VAT invoice certification。The relevant matters are announced as follows:

一、Expand the scope of pilot projects for small-scale taxpayers to issue special VAT invoices。The scope of the pilot project for small-scale taxpayers to issue special VAT invoices is limited to the accommodation industry，Assurance consulting industry，Construction Industry，Industrial，Information transmission、Software and information technology services industry，Expand to leasing and business services industry，Scientific research and technical services industry，Resident Services、Repair and other services。VAT taxable behavior occurred among small-scale taxpayers in the above eight industries (hereinafter referred to as "pilot taxpayers")，Those who need to issue special Dafabet reviewsvalue-added tax invoices，You can voluntarily use the VAT invoice management system to issue it yourself。

Pilot taxpayers sell their acquired real estate，Those who need to issue special Dafabet reviewsvalue-added tax invoices，Should apply to the tax authorities for issuance on behalf of others in accordance with relevant regulations。

Pilot taxpayers shall calculate the VAT payable based on the sales amount for which special VAT invoices are issued，And report and pay to the competent tax authorities within the prescribed tax declaration period。When completing the VAT return，The sales volume for which special VAT invoices should be issued for the current period，According to the collection rate of 3% and 5%，Fill in the corresponding "number of this period" in columns 2 and 5 of the "Special VAT invoice issued by the tax authority without tax sales" in the "VAT Return" (applicable to small-scale taxpayers) column。

二、Expand the scope of taxpayers who can cancel VAT invoice certification。Expand the scope of taxpayers who can cancel VAT invoice certification to all general taxpayers。General taxpayers obtain VAT invoices (including special VAT invoices、Unified invoice for motor vehicle sales、VAT electronic general invoice for toll road tolls，The same below) and after，You can voluntarily use the VAT invoice selection confirmation platform to query、Select to declare deduction、VAT invoice information for export tax refund or agency tax refund。

The login address of the VAT invoice selection and confirmation platform is determined by dafabet live casinothe State Administration of Taxation in each province、Autonomous Region、Determined and announced by the tax bureaus of municipalities directly under the Central Government and cities under separate state planning。

三、This announcement will come into effect on March 1, 2019。"Announcement of dafabet live casinothe State Administration of Taxation on Issues Concerning the Cancellation of Value-Added Tax Invoice Certification for Tax Credit Class A Taxpayers" (State Administration of Taxation Announcement No. 7 of 2016，Revision of the State Administration of Taxation Announcement No. 31 of 2018)、"Announcement of the State Administration of Taxation on Comprehensive Promotion of the Pilot Program of Replacing Business Tax with Value-Added Tax on Matters Related to Tax Collection Management" (State Administration of Taxation Announcement No. 23 of 2016，Revision of the State Administration of Taxation Announcement No. 31 of 2018) Article 5、"Announcement of the State Administration of Taxation on Issues Concerning the Provision of Construction Services Overseas" (State Administration of Taxation Announcement No. 69 of 2016，State Administration of Taxation Announcement No. 31 of 2018 (Revision) Article 10、"Announcement of the State Administration of Taxation on matters related to the classified management of the use of value-added tax invoices according to tax credit levels" (State Administration of Taxation Announcement No. 71, 2016) Article 2、"Announcement of the State Administration of Taxation on matters related to the pilot project of self-issuance of special VAT invoices for small-scale VAT taxpayers in the authentication and consulting industry" (State Administration of Taxation Announcement No. 4 of 2017，Revision of the State Administration of Taxation Announcement No. 31 of 2018)、"Announcement of the State Administration of Taxation on Further Clarifying the Collection and Management Issues Related to the Business Tax-VAT Replacement" (State Administration of Taxation Announcement No. 11 of 2017，State Administration of Taxation Announcement No. 31 of 2018 (Revision) Article 9、"Announcement of the State Administration of Taxation on Several Matters Concerning the Management of Value-Added Tax Invoices" (State Administration of Taxation Announcement No. 45 of 2017，State Administration of Taxation Announcement No. 31 of 2018 (Revision) Article 2、"Announcement of the State Administration of Taxation on Matters Related to Tax Credit Evaluation" (State Administration of Taxation Announcement No. 8, 2018) Article 4, Paragraph 1, is repealed at the same time。

　This announcement is hereby made.

State Administration of Taxation

February 3, 2019

Source:State Administration of Taxation