In 2021, the State Administration of Taxation issued a number of VAT-related tax policies. In order to facilitate taxpayers to view, Xiaobian has made a policy summary and summary of key points, and the collection is not a loss
【Epidemic Tax Incentives】
▲Announcement of the Ministry of Finance and the State Administration of Taxation [2021] No. 7: Announcement on the Continuation of the Implementation of Some Preferential Tax Policies in Response to the Epidemic
【Side Selling Tea】
▲Announcement of the Ministry of Finance and the State Administration of Taxation [2021] No. 4: Announcement on the Continued Implementation of the Value-Added Tax Policy for Side-Selling Tea
【Small-scale taxpayer preference】
▲Announcement of the State Administration of Taxation [2021] No. 5: Announcement of the State Administration of Taxation on the Exemption of Small-scale Taxpayers from VAT Collection and Management
▲Announcement of the State Administration of Taxation of the Ministry of Finance [2021] No. 11: Announcement of the State Administration of Taxation of the Ministry of Finance on Clarifying the VAT Exemption Policy for Small-scale VAT Taxpayers
【Propaganda Culture】
▲Announcement of the State Administration of Taxation of the Ministry of Finance [2021] No. 10: Announcement on the Continuation of the Preferential Policy of Publicizing Cultural Value Added Tax
【Advanced Manufacturing】
▲Announcement of the State Administration of Taxation of the Ministry of Finance [2021] No. 15: Announcement of the State Administration of Taxation of the Ministry of Finance on Clarifying the Vat Refund Policy for Advanced Manufacturing Industries at the End of the Period
▲Announcement of the State Administration of Taxation [2021] No. 10: Announcement of the State Administration of Taxation on Clarifying the Issue of Tax Retention and Rebate Collection and Administration at the End of the Vat Period for Advanced Manufacturing Industries
【VAT Refund】
▲Announcement of the State Administration of Taxation [2021] No. 13: Announcement of the State Administration of Taxation on the Issuance of the Administrative Measures for the VAT Rebate of the Beijing 2022 Winter Olympic and Paralympic Winter Games and Their Test Matches
▲Announcement of the State Administration of Taxation [2021] No. 18: Announcement of the State Administration of Taxation on the Revision and Promulgation of the Administrative Measures for the Vat Rebate of Procurement of DomesticAlly Produced Equipment by R&D Institutions
【Housing Rental】
▲Ministry of Finance, State Administration of Taxation Announcement of the Ministry of Housing and Urban-Rural Development [2021] No. 24: Announcement on Improving tax policies related to housing leasing
【Other Tax Policies】
▲Cai Shui [2021] No. 51: Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the List of Branches of Railway and Air Transport Enterprises to Pay VAT in Summary
▲Announcement [2021] No. 4 of the State Administration of Taxation: Announcement of the State Administration of Taxation on Further Optimizing the Procedures for Handling Preferential VAT Policies and Matters Related to Services
▲Announcement of the State Administration of Taxation [2021] No. 20: Announcement of the State Administration of Taxation on Matters Related to the Integration of VAT Consumption Tax and Additional Tax Return Forms
Announcement [2021] No. 7 of the Ministry of Finance and the State Administration of Taxation: Announcement on the Continuation of the Implementation of Some Preferential Tax Policies in Response to the Epidemic
Key Points: The implementation period of the preferential tax policies stipulated in the Announcement of the Ministry of Finance and the State Administration of Taxation on Supporting Individual Industrial and Commercial Households to Resume Work and Resume Business (Announcement [2020] No. 13 of the Ministry of Finance and the State Administration of Taxation) has been extended to 31 December 2021.
In order to further support the prevention and control of the epidemic and help enterprises to rescue and develop, the relevant tax policies are hereby announced as follows:
I. The implementation period of the preferential tax policies stipulated in the Announcement of the Ministry of Finance and the State Administration of Taxation on The VAT Policy for Supporting Individual Industrial and Commercial Households to Resume Work and Business (Announcement [2020] No. 13 of the Ministry of Finance and the State Administration of Taxation) has been extended to December 31, 2021. Among them, from April 1, 2021 to December 31, 2021, small-scale VAT taxpayers in Hubei Province will be subject to taxable sales income with a 3% levy rate and levied VAT at a reduced rate of 1%, and for items with a prepaid VAT rate of 3%, the VAT will be prepaid at a reduced rate of 1%.
2. The Announcement of the Ministry of Finance and the State Administration of Taxation on Individual Income Tax Policies related to Supporting the Prevention and Control of the Pneumonia Epidemic Caused by the Novel Coronavirus Infection (Announcement No. 10 [2020] of the Ministry of Finance and the State Administration of Taxation) and the Announcement of the Ministry of Finance and the State Administration of Taxation on tax support policies for film and other industries (Announcement [25] [2020] of the State Administration of Taxation of the Ministry of Finance) have been extended to December 31, 2021.
3. The preferential tax policies stipulated in the Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Policies Related to Supporting the Prevention and Control of the Pneumonia Epidemic Caused by the Novel Coronavirus Infection (Announcement No. 8 [2020] of the Ministry of Finance and the State Administration of Taxation) and the Announcement of the Ministry of Finance and the State Administration of Taxation on Donation Tax Policies for Supporting the Prevention and Control of the Pneumonia Epidemic Caused by the Novel Coronavirus Infection (Announcement No. 9 [2020] of the Ministry of Finance and the State Administration of Taxation) have expired, and the implementation period has been extended to March 31, 2021.
4. From 1 January 2021 to the date of this Announcement, the taxes and fees that have been levied and reduced in accordance with the provisions of this Announcement may be deducted or refunded for the taxes payable by the taxpayer or payer in the future.
This is hereby announced.
Ministry of Finance, State Administration of Taxation
March 17, 2021
Announcement of the Ministry of Finance and the State Administration of Taxation [2021] No. 4: Announcement on the Continued Implementation of the VAT Policy on Side-Selling Tea
Key Points: From 1 January 2021 to 31 December 2023, the sales of self-produced side-selling teas by side-selling tea production enterprises and the side-selling teas sold by distribution enterprises are exempt from VAT.
In order to better meet the living expenses of border ethnic minorities, the relevant matters related to the implementation of the value-added tax policy for border sales of tea will continue to be announced as follows:
1. From January 1, 2021 to December 31, 2023, the side-selling tea produced by side-selling tea production enterprises (see the attachment for the list of enterprises) and the side-selling tea sold by distribution enterprises are exempt from VAT.
The term "side-selling tea" as used in this announcement refers to the tight-pressed tea specially sold to the border ethnic minority areas with black hair tea, old green tea, black tea powder and green tea as the main raw materials, after fermentation, steaming, pressing or crushing or stir-frying.
2. The VAT tax that has been levied before the issuance of this announcement and shall be exempted in accordance with the above provisions may be deducted from or refunded from the VAT payable by the taxpayer in subsequent months. If a special VAT invoice has been issued to the buyer, the special invoice shall be recovered before the tax exemption can be applied. If the special invoice cannot be recovered, it will not be exempted from taxation.
Annex: List of side-selling tea production enterprises that apply the VAT exemption policy
February 19, 2021
Satanship Announcement [2021] No. 5: Announcement of the State Administration of Taxation on the Exemption of Small-Scale Taxpayers from VAT
Key points: Small-scale taxpayers who have VAT taxable sales and whose total monthly sales do not exceed RMB150,000 (with 1 quarter as a tax period, quarterly sales do not exceed RMB450,000, the same below) are exempt from VAT.
In order to implement the spirit of the two sessions of the National People's Congress and the Opinions on Further Deepening the Reform of Tax Collection and Management issued by the CPC Central Committee and the State Council, in accordance with the announcement of the Ministry of Finance and the State Administration of Taxation on Clarifying the VAT Exemption Policy for Small-scale VAT Taxpayers (No. 11 [2021]), the relevant tax collection and management issues are hereby announced as follows:
1. Small-scale taxpayers who have VAT taxable sales and whose total monthly sales do not exceed RMB150,000 (with 1 quarter as a tax period, quarterly sales do not exceed RMB450,000, the same below) are exempt from VAT.
Small-scale taxpayers who engage in VAT taxable sales with a total monthly sales volume of more than RMB150,000, but do not exceed RMB150,000 after deducting the sales of immovable property incurred in the current period, shall be exempt from VAT on the sales of goods, services, services and intangible assets.
2. Small-scale taxpayers who apply the VAT difference taxation policy shall determine whether they can enjoy the VAT exemption policy stipulated in this Announcement based on the sales amount after the difference.
In the VAT Return (for small-scale taxpayers), the relevant column of "tax-free sales" is filled in, and the sales amount after the difference is filled in.
3. Small-scale taxpayers who pay taxes according to a fixed period may choose to pay taxes by 1 month or 1 quarter, and once selected, they cannot be changed within one fiscal year.
4. The rental income obtained by other individuals from the rental of immovable property in the form of a one-time rent collection may be apportioned equally during the corresponding lease period, and if the monthly rental income after apportionment does not exceed 150,000 yuan, it is exempt from VAT.
5. Small-scale taxpayers who should pay VAT in advance in accordance with the current regulations, and whose monthly sales in the place of prepayment do not exceed 150,000 yuan, do not need to pay tax in advance in the current period.
6. Units and individual industrial and commercial households among small-scale taxpayers who sell real estate shall determine whether to pay VAT in advance in accordance with their tax payment period, Article 5 of this Announcement and other existing policies; other individuals selling immovable property shall continue to be exempted from VAT in accordance with the current regulations.
7. Small-scale taxpayers who have used special equipment for tax control such as golden tax trays and tax control panels to issue VAT invoices, and whose monthly sales volume does not exceed 150,000 yuan, can continue to use existing equipment to issue invoices, or can voluntarily exchange tax Ukey invoices with the tax authorities free of charge.
8. This Announcement shall take effect as of April 1, 2021. The Announcement of the State Administration of Taxation on Issues Concerning the Collection and Management of Small-Scale Taxpayers' VAT Exemption Policy (No. 4 [2019]) shall be repealed at the same time.
State Administration of Taxation
March 31, 2021
Announcement [2021] No. 11 of the State Administration of Taxation of the Ministry of Finance: Announcement of the State Administration of Taxation of the Ministry of Finance on Clarifying the VAT Exemption Policy for Small-scale VAT Taxpayers
Key Points: From April 1, 2021 to December 31, 2022, small-scale VAT taxpayers with monthly sales of less than 150,000 yuan (including the principal amount) will be exempted from VAT.
In order to further support the development of small and micro enterprises, the VAT exemption policy for small-scale VAT taxpayers is hereby announced as follows:
From 1 April 2021 to 31 December 2022, small-scale VAT taxpayers with monthly sales of less than RMB150,000 (including the principal amount) will be exempted from VAT.
Article 1 of the Notice of the Ministry of Finance and the State Administration of Taxation on the Implementation of Inclusive Tax Relief Policies for Small and Micro Enterprises (Cai Shui [2019] No. 13) shall be abolished at the same time.
Ministry of Finance, State Administration of Taxation
Announcement [2021] No. 10 of the State Administration of Taxation of the Ministry of Finance: Announcement on the Continuation of the Preferential Vat Policy for Publicizing Culture
Key points: In order to promote the development of China's propaganda and cultural undertakings, we will continue to implement the preferential vat policy for propaganda culture. From 1 January 2021 to 31 December 2023, the VAT policy will be implemented.
In order to promote the development of China's propaganda and cultural undertakings, we will continue to implement the preferential vat policy for propaganda culture. The relevant matters are hereby announced as follows:
1. From 1 January 2021 to 31 December 2023, the following VAT collection and withdrawal policies will be implemented.
(1) Implement the policy of 100% VAT levy and backward rebate for the following publications in the publication process:
1. The organ newspapers and periodicals of the organizations of the Communist Party of China and the democratic parties at all levels, the organ newspapers and periodicals of the people's congresses, the Chinese People's Political Consultative Conference, the government, the trade unions, the Communist Youth League, the Women's Federation, the Disabled Persons' Federation, and the Association for Science and Technology, the organ newspapers and periodicals of the Xinhua News Agency, and the organ newspapers and periodicals of the military departments.
The above-mentioned organizations at all levels do not include their subordinate departments. The scope of VAT levied first and backward by organ newspapers and organ periodicals is within one newspaper and one periodical per unit.
2. Newspapers and periodicals published for children and teenagers, textbooks for primary and secondary school students.
3. Newspapers and periodicals published exclusively for the elderly.
4. Publications in minority scripts.
5. Braille books and Braille periodicals.
6. Publications published by publishing units approved by publishing units registered in the five autonomous regions of Inner Mongolia, Guangxi, Tibet, Ningxia and Xinjiang.
7. Books, newspapers and periodicals listed in Annex 1 to this bulletin.
(2) Implement the policy of 50% VAT levy and 50% rebate in the publication process for the following publications:
1. All kinds of books, periodicals, audio-visual products, and electronic publications, except for publications that stipulate in item (1) of Article 1 of this Announcement to be subject to 100% vat first and then backwards.
2. Newspapers listed in Annex 2 to this bulletin.
(3) Implement the policy of 100% VAT levied first and then recessed for the following printing and production businesses:
1. Printing or producing publications in minority languages.
2. Printing business of printing enterprises in the Xinjiang Uygur Autonomous Region listed in Annex 3 of this announcement.
2. From January 1, 2021 to December 31, 2023, VAT on wholesale and retail of books will be exempted.
3. From January 1, 2021 to December 31, 2023, the ticket revenue of science popularization units, as well as the ticket income of party and government departments at the county level and above and science popularization activities carried out by science and technology associations, will be exempted from VAT.
4. Taxpayers who enjoy the VAT first levy and then recessive VAT policy stipulated in items (1) and (2) of Article 1 of this Announcement must be a publishing unit with a relevant publication publication license (including a publishing unit that obtains an exclusive publishing right in the form of "lease-type" for publication printing and distribution). Units undertaking the task of publishing and distribution designated by the competent administrative departments for publication at the provincial level or above, and units that have not yet gone through the process of changing their publishing or distribution licenses due to restructuring and restructuring, etc., may enjoy the corresponding VAT policy of levying first and then rewinding upon approval by the local supervision bureaus of the Ministry of Finance (hereinafter referred to as the Financial Supervision Bureau) in consultation with the provincial-level administrative departments for publication.
Taxpayers shall financially account for publications that enjoy the above preferential tax policies, and those who do not carry out separate accounting shall not enjoy the preferential policies provided for in this Announcement. Publications that violate the rules, publishing units that have repeatedly violated the rules, and book wholesale and retail units shall not enjoy the preferential policies provided for in this announcement. The specific list of the above-mentioned illegal publications, publishing units and book wholesale and retail units shall be promptly notified to the corresponding financial supervision bureau and the competent tax authority by the competent administrative department for publication at the provincial level or above.
5. Electronic publications that have enjoyed the VAT refund policy according to software products shall not apply for the VAT refund policy in accordance with this announcement.
6. The policies stipulated in this Announcement shall be handled by the Financial Supervision Bureau in accordance with the provisions of the Notice of the Ministry of Finance, the State Administration of Taxation and the Chinese Bank of China on the Interim Provisions on the Implementation of the "First Levy and Backward Withdrawal" of Certain Enterprises Concerning Budget Management Issues after the Tax Reform ((94) Cai Pre-Zi No. 55).
7. Relevant definitions of this announcement
(1) "Publications" as used in this Announcement refers to books, newspapers, periodicals, audio-visual products and electronic publications published in accordance with the relevant provisions of the competent administrative department for publication under the State Council. The books, newspapers and periodicals include information carriers such as optical disks, floppy disks and tapes sold with books, newspapers and periodicals and which are difficult to separate.
(2) The scope of books, newspapers and periodicals (i.e., magazines) shall be implemented in accordance with the provisions of the Notice of the State Administration of Taxation on Printing and Distributing <增值税部分货物征税范围注释>(Guo Shui Fa [1993] No. 151); the scope of audio-visual products and electronic publications shall be implemented in accordance with the provisions of the Notice of the State Administration of Taxation of the Ministry of Finance on The Relevant Policies for the Simplification of the Value-Added Tax Rate (Cai Shui [2017] No. 37).
(3) "Newspapers and periodicals published and distributed exclusively for children" as used in this announcement refers to newspapers and periodicals that are mainly aimed at children and adolescents in junior high school and below.
(4) "Textbooks for students of primary and secondary schools" referred to in this Announcement refers to textbooks for ordinary primary and secondary school students and textbooks for secondary vocational education. Textbooks for ordinary primary and secondary school students refer to official textbooks for primary and secondary school students to be used in class by units that have obtained the textbook publishing and distribution qualifications approved by the competent administrative department for publication and distribution under the State Council, and are compiled in accordance with the scope of the "textbooks" listed in the "Catalogue of Teaching Books for Primary and Secondary Schools" issued annually by the State Council and the provincial-level administrative department of education. Secondary vocational education textbooks refer to textbooks used by students in secondary vocational schools approved for establishment and filed with the administrative department of education in accordance with the standards and approval procedures stipulated by the State, and technical school students who are filed with the administrative department of human resources and social security, and the specific operation is determined in accordance with the catalogue of teaching books issued by the State Council and the administrative departments of education and human resources and social security at the provincial level. Textbooks for primary and secondary school students do not include various forms of teaching reference books, atlases, reading books, extracurricular books, exercise books and other types of teaching aids.
(5) "Newspapers and periodicals published and distributed exclusively for the elderly" referred to in this announcement refers to newspapers and periodicals with the elderly as the main target, and the specific scope is shown in Annex 4.
(6) The books provided for in subparagraphs (1) and (2) of Article 1 of this Announcement include books published by "rent-type".
(7) "Science popularization units" referred to in this announcement refer to science and technology museums, natural museums, planetariums (stations, stations), meteorological stations (stations), seismic stations (stations), and science popularization bases open to the public by institutions of higher learning and scientific research institutions.
The "science popularization activities" referred to in this announcement refer to the activities of using various media to introduce natural and social science knowledge to the general public, promote the application of science and technology, advocate scientific methods, disseminate scientific ideas, and carry forward the spirit of science in a simple way that makes it easy for the public to understand, accept and participate.
8. This Announcement shall be implemented from 1 January 2021. The Notice of the State Administration of Taxation of the Ministry of Finance on The Continuation of the Preferential Vat Policy for Publicizing Culture (Cai Shui [2018] No. 53) shall be abolished at the same time.
The VAT that shall be exempted in accordance with the provisions of Articles 2 and 3 of this Announcement may be deducted from the VAT payable by the taxpayer in the following months or refunded to the treasury before receiving this Announcement. If the taxpayer has issued a special VAT invoice to the buyer, he should recover the special invoice before applying for tax exemption. Where special invoices cannot be recovered, VAT shall be levied in accordance with the regulations.
This is hereby announced.
Annex 1: List of specific books, newspapers and periodicals to which the 100% VAT rebate policy applies
Appendix 2: List of newspapers subject to the 50% VAT rebate policy
Appendix 3: List of printing enterprises in the Xinjiang Uygur Autonomous Region that apply the 100% VAT rebate policy
Annex 4. List of newspapers and periodicals published specifically for older persons
March 22, 2021
Announcement of the State Administration of Taxation of the Ministry of Finance [2021] No. 15: Announcement of the State Administration of Taxation of the Ministry of Finance on Clarifying the Vat Credit and Rebate Policy for Advanced Manufacturing Industries at the End of the Period
Key Points: Starting from April 1, 2021, eligible advanced manufacturing taxpayers can apply to the competent tax authority for a refund of the incremental tax credit from the tax filing period of May 2021 and later.
In order to further promote the high-quality development of the advanced manufacturing industry, the vat retention and rebate policy for the advanced manufacturing industry at the end of the period is hereby announced as follows:
1. From April 1, 2021, taxpayers of advanced manufacturing industries who meet the following conditions may apply to the competent tax authority for a refund of the incremental tax credit from may 2021 and later:
1. The incremental tax credit is greater than zero;
2. The tax credit rating is A or B;
3. In the 36 months before applying for tax refund, there has been no fraudulent tax rebate, export tax rebate or false issuance of special VAT invoices;
4. Have not been punished by the tax authorities twice or more for tax evasion in the 36 months before applying for tax refund;
5. Since April 1, 2019, it has not enjoyed the policy of immediate refund, first levy and then return (refund).
2. The taxpayers of advanced manufacturing industries referred to in this announcement refer to taxpayers who produce and sell "non-metallic mineral products", "general equipment", "special equipment", "computers, communications and other electronic equipment", "medicines", "chemical fibers", "railways, ships, aerospace and other transportation equipment", "electrical machinery and equipment", and "instrumentation" in accordance with the Classification of National Economic Industries, account for more than 50% of all sales.
The above-mentioned proportion of sales is determined based on the taxpayer's sales volume for 12 consecutive months before applying for tax refund; if the operating period before applying for tax refund is less than 12 months but has reached 3 months, it is determined according to the sales volume of the actual business period.
3. The incremental tax credit for the purposes of this announcement refers to the new increase in the amount of tax credit at the end of the period compared with March 31, 2019.
Fourth, the incremental tax credits allowed to be refunded by advanced manufacturing taxpayers in the current period shall be calculated according to the following formula:
The incremental tax credit allowed to be refunded = the proportion of the input component × the incremental tax credit
The proportion of input items is the proportion of the special VAT invoice (unified invoice for the sale of tax-controlled motor vehicles including tax), the special payment letter for customs import VAT, and the tax payment voucher indicated in the tax payment certificate for the same period from April 2019 to the tax refund before applying for tax refund
5. Taxpayers in advanced manufacturing industries who have obtained VAT retention and refund in accordance with the provisions of this Announcement shall not apply to enjoy the VAT levy and refund, levy first and return (refund) policy.
6. Other provisions on taxpayers in advanced manufacturing industries applying for refund of incremental tax credits shall be implemented in accordance with the Announcement of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on Deepening the Policies Related to the Vat Reform (Announcement [2019] No. 39 of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs) and the Announcement of the Ministry of Finance and the State Administration of Taxation on Clarifying the Vat Credit and Refund Policy for Some Advanced Manufacturing Industries at the End of the Period (Announcement No. 84 [2019] of the State Administration of Taxation of the Ministry of Finance).
April 23, 2021
Satanship Announcement [2021] No. 10: Announcement of the State Administration of Taxation on Clarifying the Issue of Tax Rebate Collection and Administration at the End of the Vat Period for Advanced Manufacturing Industries
Key Points: Taxpayers who comply with the Announcement of the Ministry of Finance and the State Administration of Taxation on Clarifying the Policy for Retaining and Refunding The Vat Credit at the End of the VAT Period in Advanced Manufacturing Industries (No. 15 [2021]) should apply for a refund of the incremental tax credit in accordance with the Announcement of the State Administration of Taxation on Matters Related to the Handling of the Tax Refund of the Vat Credit at the End of the VAT Period (No. 20 [2019]) and the Announcement of the State Administration of Taxation on Issues Concerning the Collection and Management of VAT such as the Cancellation of the Verification and Confirmation Period of VAT Deduction Certificates. Article 3 of (2019 No. 45) provides for the relevant tax rebate business.
In order to implement the spirit of the two sessions of the National People's Congress and the Opinions on Further Deepening the Reform of Tax Collection and Management issued by the CPC Central Committee and the State Council, in accordance with the provisions of the Announcement of the Ministry of Finance and the State Administration of Taxation on Clarifying the Policy for Retaining and Refunding VAT at the End of the Period of Advanced Manufacturing (No. 15 [2021]), the relevant tax collection and management issues are hereby announced as follows:
Taxpayers who comply with the announcement of the Ministry of Finance and the State Administration of Taxation on Clarifying the Policy for Retaining and Refunding The Vat Credit at the End of the Vat Period in Advanced Manufacturing Industries (No. 15 [2021]) should apply for the refund of the incremental tax credit in accordance with the Announcement of the State Administration of Taxation on Matters Related to the Handling of the Tax Refund of the Vat Credit at the End of the VAT Period (No. 20 [2019]) and the Announcement of the State Administration of Taxation on Issues Concerning the Cancellation of the Vat Collection and Management Period such as the Verification and Confirmation Period of THE VAT Deduction Certificates. Article 3 of (2019 No. 45) provides for the relevant tax rebate business. At the same time, the "Tax Refund (Credit) Application Form" was revised and republished (see Annex).
This Announcement shall take effect from 1 May 2021. Annex to the Announcement of the State Administration of Taxation on Matters Related to the Handling of Tax Refunds Of Tax Credits Retained at the End of the VAT Period (No. 20 [2019]) and Annex 1 to the Announcement of the State Administration of Taxation on Issues Concerning the Collection and Administration of VAT such as Input Tax Deductions for Domestic Passenger Transport Services (No. 31 [2019]) shall be abolished at the same time.
Attachment: Tax Refund (Credit) Application Form
April 28, 2021
Announcement of the State Administration of Taxation [2021] No. 13: Announcement of the State Administration of Taxation on the Issuance of the Administrative Measures for the VAT Refund of the Beijing 2022 Winter Olympic and Paralympic Games and Their Test Matches
Key Points: The State Administration of Taxation has formulated the Administrative Measures for VAT Refunds for the Beijing 2022 Winter Olympic and Paralympic Winter Games and Their Test Matches, which will be implemented from 1 July 2021.
In order to support the hosting of the Beijing 2022 Winter Olympic and Paralympic Games and their test matches and optimize the tax business environment, in accordance with the Announcement of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on the Preferential Tax Policies for the Beijing 2022 Winter Olympic and Paralympic Winter Games (No. 92 [2019]), the State Administration of Taxation has formulated the Administrative Measures for the VAT Refund of the Beijing 2022 Winter Olympic and Paralympic Games and Their Test Matches, which is hereby promulgated.
annex:
Beijing 2022 Winter Olympic and Paralympic Winter Games and their test matches VAT refund application form
Proof of VAT refund for the Beijing 2022 Winter Olympic and Paralympic Winter Games and their test matches
Beijing 2022 Winter Olympic and Paralympic Winter Games and their test games VAT refund entrustment agreement
May 27, 2021
Measures for the Administration of VAT Rebate for the Beijing 2022 Winter Olympic and Paralympic Winter Games and Their Test Games
Article 1 In order to regulate the administration of VAT rebates for the Beijing 2022 Winter Olympic and Paralympic Games and their test matches, these Measures are formulated in accordance with Article 5 of the Announcement of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on the Preferential Tax Policies for the Beijing 2022 Winter Olympic and Paralympic Winter Games (Announcement No. 92 [2019] No. 92, hereinafter referred to as Announcement No. 92).
Article 2 During the period from June 1, 2019 to December 31, 2022, the IOC and its related entities and the International Paralympic Committee and its related entities (hereinafter referred to as the "Tax Refund Entities") may apply to the tax authorities for a refund of the VAT amount corresponding to the purchase of goods or services in the designated list incurred in China (hereinafter referred to as the "Mainland") in accordance with the provisions of these Measures (hereinafter referred to as the "Winter Olympics Tax Refund") for the vat amount incurred in connection with the work related to the Beijing 2022 Winter Olympics and the Winter Paralympic Games and their test matches.
The goods or services in the Designated List refer to the goods or services specified in the Designated List for the Procurement of Goods or Services by the International Olympic Committee and Its Related Entities (Annex to Announcement No. 92, hereinafter referred to as the "Designated List").
The list of tax refund entities (including domestic units and overseas units) shall be determined separately by the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs in accordance with Article 10 of Announcement No. 92.
Article 3 Tax refund entities may apply for a winter Olympic tax refund on their own, or may voluntarily entrust tax-related professional service institutions or other units and individuals to act as tax agents to apply for a winter Olympic tax refund on their behalf.
Article 4 The application period for tax refund for the Winter Olympic Games is from July 1, 2021 to March 31, 2023.
Article 5 The Beijing Municipal Taxation Bureau of the State Administration of Taxation (hereinafter referred to as the Beijing Municipal Taxation Bureau) shall be responsible for uniformly accepting applications for tax refunds for the Winter Olympic Games.
The competent tax authority of the seller of the goods and services in the Designated List (hereinafter referred to as the competent tax authority of the seller) shall be responsible for handling the tax refund and subsequent management of the Winter Olympic Games.
Article 6 A tax refund entity shall submit the application materials for tax refund to the Beijing Municipal Taxation Bureau through the Beijing Municipal Electronic Taxation Bureau of the State Administration of Taxation (hereinafter referred to as the Beijing Municipal Electronic Taxation Bureau) or the Tax Service Department designated by the State Administration of Taxation, and shall submit the following when applying for the first time:
(1) Invoices indicating the tax amount issued between June 1, 2019 and December 31, 2022;
(2) Application Form for VAT Refund for the Beijing 2022 Winter Olympic and Paralympic Winter Games and Their Test Events (Annex 1);
(3) VAT Refund Certificate for the Beijing 2022 Winter Olympic and Paralympic Games and Their Test Matches (stamped with the special stamp of the Tax Certificate of the Organizing Committee of the Beijing 2022 Winter Olympic and Paralympic Games, hereinafter referred to as the "Tax Refund Certificate", Annex 2);
(4) Where a tax agent is entrusted to apply for a tax refund, or a third-party domestic RMB bank settlement account is used to collect the tax refund for the Winter Olympic Games, the "Entrustment Agreement for the Handling of VAT Refund for the Beijing 2022 Winter Olympic and Paralympic Games and Their Test Games" (hereinafter referred to as the "Entrustment Agreement", Annex 3) shall be submitted at the same time.
If a tax refund entity submits a tax refund application through the Electronic Tax Bureau, it shall submit an electronic copy of the above information, and if it submits a tax refund application through the Tax Service Department, submit a paper copy (original or copy) or electronic copy of the above information.
When a tax refund entity applies for a tax refund again, if the Tax Refund Certificate and the Entrustment Agreement have not changed, it is not necessary to provide it again.
Article 7 The tax-handling service department designated by the State Administration of Taxation referred to in Article 6 of these Measures includes:
(1) The First Tax office of the State Administration of Taxation, Chaoyang District Taxation Bureau of Beijing Municipality
Address: Building 5, Greenland Center, Wangjingdong Park, District 4, Hongtai East Street, Chaoyang District, Beijing
(2) The First Taxation Office of the Shijingshan District Taxation Bureau of the State Administration of Taxation
Address: Building 2, No. 255 Chengxing Street, Shijingshan District, Beijing (Block A, Zhonghai Building)
(3) The First Taxation Office of the Taxation Bureau of Yanqing District, Beijing Municipality, State Administration of Taxation
Address: No. 60 Qingyuan Street, Yanqing District, Beijing
(4) The First Taxation Branch of the Taxation Bureau of Chongli District, Zhangjiakou City, state administration of taxation
Address: Zhangjiakou City, Hebei Province, Chongli District, Xiwanzi Town, Yingbin Road People's Government Government Affairs Service Center (Administrative Examination and Approval Bureau) on the second floor
(5) The First Taxation Branch of the State Administration of Taxation Zhangjiakou Qiaodong District Taxation Bureau
Address: Zhangjiakou City, Hebei Province, Qiaodong District Shengli Middle Road No. 1 Qiaodong Government Service Center on the fifth floor
Article 8 The invoice referred to in Item 1 of Article 6 of these Measures refers to the special VAT invoice, the ordinary VAT invoice and the unified invoice for the sale of motor vehicles. The above invoices include both paper and electronic invoices.
The name of the buyer stated on the invoice for applying for a winter Olympic tax refund should be filled in with the name of the Chinese of the tax refund entity.
For tax refund entities that have not been registered for tax in China, the taxpayer identification number column of the buyer recorded on the invoice should fill in its tax refund entity code; the tax refund entity that has registered for tax registration in China shall fill in the taxpayer identification number in accordance with the current regulations.
The entity code for tax rebate shall be determined by the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs when determining the list of tax refund entities in accordance with Article 10 of Announcement No. 92.
Article 9 Where the application for tax refund for the Winter Olympics submitted by the tax rebate entity is complete and the content is filled in, the Beijing Municipal Taxation Bureau shall accept it; if the application materials are incomplete and the filled in content does not meet the requirements, the Beijing Municipal Taxation Bureau shall notify it at one time and accept it after it is corrected.
Article 10 The information on the application for tax refund of the tax refund entity accepted by the Beijing Municipal Taxation Bureau shall be transmitted to the competent tax authority of the seller through the State Administration of Taxation.
After the competent tax authority of the seller receives the application for tax refund for the Winter Olympic Games, it shall review and handle it in accordance with the provisions of Announcement No. 92 and these Measures.
Tax refund entities can log on to the Beijing Municipal Electronic TaxAtion Bureau to check the progress and results of the tax refund processing, and download the "Notice of Tax Matters".
Article 11 Where the invoice meets the conditions for tax refund for the Winter Olympic Games and there is no doubt about the risk of VAT involving taxation, the competent tax authority of the seller shall complete the review within 10 working days from the date of receipt of the tax refund application and issue a "Notice of Tax Matters" granting the tax refund.
Article 12 Where the invoice meets the conditions for tax refund for the Winter Olympic Games but there is any doubt about the risk of VAT involving taxation, the competent tax authority of the seller shall suspend the handling of the tax refund and conduct a risk investigation. Where risk doubts have been eliminated, tax rebates shall continue to be handled in accordance with the provisions of Article 11 of these Measures; where risk doubts cannot be eliminated, they shall be handled in accordance with the provisions of Article 13 of these Measures.
The time for checking risk doubts is not counted in the time for processing tax refunds at the Winter Olympic Games, but within 20 working days from the date of discovery of risk doubts, the competent tax authority of the seller shall clarify the results of the risk doubts investigation.
Article 13 If the invoice is not refunded under the following circumstances, the competent tax authority of the seller shall complete the review within 10 working days from the date of receipt of the tax refund application and issue a "Notice of Tax Matters" that does not refund the tax:
(1) the procurement expenditure items recorded on the invoice do not belong to or are not all within the scope of the goods or services specified in the Designated List;
(2) where it is characterized as a false invoice;
(3) those that have been used for input tax deductions, VAT difference deductions, export tax rebate declarations, applications for retention and rebates or other tax rebates;
(4) Where invoices with red characters have been invalidated or correspondingly issued;
(5) Where there are doubts about VAT risks and cannot be excluded;
(6) Other circumstances provided for by the State Administration of Taxation.
The competent tax authority of the seller will not refund the above invoices, and it will not affect the tax refund of other invoices that meet the conditions for tax refund of the Winter Olympic Games.
Article 14 Tax refund entities that have gone through tax registration in China may choose to apply for a winter Olympic tax refund on the basis of invoices, or deduct input tax, apply vat difference deductions, declare export tax rebates, apply for tax rebates and other tax rebates in accordance with the current regulations. Invoices that have been used for winter Olympic tax refunds shall not be used for input tax deductions, VAT difference deductions, export tax rebates, retention rebates and other tax rebates.
Article 15 The amount of value added tax to be refunded in accordance with the provisions of these Measures shall be the amount of tax indicated on the invoice.
Article 16 A tax refund entity shall collect the tax refund for the Winter Olympics from its domestic RMB bank settlement account or the domestic RMB bank settlement account of a third party entrusted by it.
Article 17: These Measures take effect on July 1, 2021.
Satanship Announcement [2021] No. 18: Announcement of the State Administration of Taxation on The Revision and Promulgation of the Administrative Measures for THE VAT Rebate of R&D Institutions Purchasing DomesticAlly Produced Equipment
Key points: The State Administration of Taxation revised and issued the Administrative Measures for VAT Rebates for the Procurement of DomesticAlly Produced Equipment by R&D Institutions. The implementation period of these Measures is from 1 January 2021 to 31 December 2023, subject to the date of issuance of VAT invoices.
According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies (No. 6 [2021]) and the Announcement of the Ministry of Finance, the Ministry of Commerce, and the State Administration of Taxation on Continuing to Implement the VAT Policy for the Procurement of Equipment by R&D Institutions (No. 91 [2019]), the Ministry of Finance has hereby revised and promulgated the Administrative Measures for the VAT Rebate on the Procurement of DomesticAlly Produced Equipment by R&D Institutions. The Announcement of the State Administration of Taxation on promulgating the Administrative Measures for the VAT Rebate of Procurement of DomesticAlly Produced Equipment by R&D Institutions (No. 6 [2020]) will be suspended at the expiration of the period.
June 22, 2021
Measures for the Administration of VAT Rebate for the Purchase of Domestic Equipment by R&D Institutions
Article 1 In order to standardize the administration of VAT rebates for the procurement of domestically produced equipment by R&D institutions, these Measures are formulated in accordance with the provisions of the Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies (No. 6 [2021]) and the Announcement of the Ministry of Finance, the Ministry of Commerce, and the State Administration of Taxation on Continuing to Implement the VAT Policy for the Procurement of Equipment by R&D Institutions (No. 91 [2019], hereinafter referred to as Announcement No. 91).
Article 2 Eligible R&D institutions (hereinafter referred to as R&D institutions) that purchase domestically produced equipment shall be fully refunded VAT in accordance with these Measures (hereinafter referred to as the tax rebate for the purchase of domestically produced equipment).
Article 3 The specific conditions and scope of R&D institutions and domestically produced equipment referred to in Article 2 of these Measures shall be implemented in accordance with the provisions of Announcement No. 91.
Article 4 The tax authority in charge of tax rebates of R&D institutions (hereinafter referred to as the competent tax authorities) shall be responsible for handling the filing, review and follow-up management of tax rebates for domestically produced equipment purchased by R&D institutions.
Article 5 R&D institutions enjoying the tax rebate policy for the purchase of domestically produced equipment shall, when declaring the tax rebate for the first time, go through the tax refund filing formalities with the competent tax authority with the following information:
(1) Qualification certification materials of R&D institutions that comply with the provisions of Articles 1 and 2 of Announcement No. 91.
(2) Fill in the true and complete "Export Tax Rebate (Exemption) Filing Form". The filing form was published in the Announcement of the State Administration of Taxation on Issues Related to the Declaration of Export Tax Rebate (Exemption) (No. 16 [2018]). Among them, "Enterprise Type" selects "Other Units"; "Export Tax Rebate (Exemption) Management Type" fills in "Domestic-funded R&D Institution" or "Foreign-funded R&D Center" according to the qualification certification materials; other columns are filled in according to the instructions for filling in the form.
(3) Other materials required by the competent tax authorities.
Before the issuance of these Measures, R&D institutions that have already handled the filing of tax rebates for the purchase of domestic equipment do not need to apply for the filing again.
Article 6 Where the filing materials of the R&D institution are complete, the content of the "Export Tax Rebate (Exemption) Filing Form" meets the requirements, and the signature and seal are complete, the competent tax authority shall file it for the record. If the filing materials or filled in content do not meet the requirements, the competent tax authority shall inform the R&D institution at one time and then file it for the record after it is corrected.
Article 7 Where a R&D institution that has gone through the filing procedures has a change in the content of the Export Tax Rebate (Exemption) Filing Form, it shall, within 30 days from the date of the change, handle the filing change with the competent tax authority with relevant materials.
Article 8 In the event of dissolution, bankruptcy, revocation and other tax refunds that should be terminated in accordance with law in the R&D institution, the R&D institution shall be filed and withdrawn with the competent tax authority with relevant materials. The competent tax authority shall, after settling the tax refund in accordance with the regulations, handle the filing and withdrawal.
Where an R&D institution goes through the process of deregistration, it shall first apply to the competent tax authority for tax refund filing and withdrawal.
Article 9 Where a foreign-funded R&D center no longer meets the conditions stipulated in Article 2 of Announcement No. 91 due to a change in its own conditions, it shall handle the filing and withdrawal of the tax refund within 30 days from the date of the change of conditions, and shall stop enjoying the tax refund policy for the purchase of domestically produced equipment from the date of the change in conditions. Failure to file and withdraw tax rebates in accordance with the provisions, and continue to declare tax rebates for the purchase of domestically produced equipment, shall be handled in accordance with the provisions of Article 19 of these Measures.
Article 10 Where a R&D institution is newly established, modified or revoked, the competent tax authority shall handle the relevant tax refund matters in accordance with the list provided by the lead department of the approved R&D institution and the relevant qualification start and end time indicated.
Article 11 The declaration period for the tax rebate for the purchase of domestic equipment by r&D institutions shall be the VAT declaration period from the 1st of the next month to the 30th of April of the following year from the date of purchase of domestically produced equipment (subject to the date of invoice issuance).
If the R&D institution fails to declare and apply for tax refund within the prescribed time limit, according to Article 4 of the Announcement of the Ministry of Finance and the State Administration of Taxation on Clarifying the VAT Policy for the Leasing of State-owned Agricultural Land (No. 2 [2020]), after receiving the relevant vouchers and electronic information, it can apply for a tax refund.
Article 12 The R&D institution that has been filed for the record shall, during the tax refund declaration period, apply for a tax refund for the procurement of domestically produced equipment to the competent tax authority with the following materials:
(1) Tax Refund Return for Purchase of Goods for Personal Use. The return was issued in the Announcement of the State Administration of Taxation on Matters Related to Optimizing and Integrating the Export Tax Rebate Information System to Better Serve Taxpayers (No. 15 [2021]). When filling in the form, you should fill in the remarks column "scientific and technological development, scientific research, teaching equipment".
(2) Contracts for the procurement of domestically produced equipment.
(3) Special VAT invoices, or ordinary VAT invoices issued from 1 January 2021 to the date of promulgation of these Measures (excluding the file invoices in the ordinary VAT invoices, the same below).
(4) Other materials required by the competent tax authorities.
The above-mentioned special VAT invoices shall have been confirmed through the VAT invoice comprehensive service platform for the purpose of "for export tax rebates".
Article 13 Where a research and development institution that is a general taxpayer of value-added tax declares a tax refund for the purchase of domestically produced equipment, and the competent taxation authority meets the requirements after review, it shall handle the tax refund in accordance with the regulations.
If the R&D institution declares a tax refund for the purchase of domestically produced equipment, which falls under one of the following circumstances, the competent tax authority shall take the form of a letter of investigation or other means of investigation, and only after confirming the authenticity of the VAT invoice and the equipment listed in the invoice has declared and paid taxes in accordance with the regulations can the tax refund be processed:
(1) Where suspicious points are discovered during the review, and doubts cannot be eliminated after verification.
(2) Vat general taxpayers use ordinary VAT invoices to declare tax refunds.
(3) Non-VAT general taxpayers declare tax refunds.
Article 14 The amount of tax refund payable by R&D institutions for the purchase of domestically produced equipment shall be the amount of tax indicated on the VAT invoice.
Article 15 Where a special VAT invoice obtained by a research and development institution for the purchase of domestically produced equipment has been used for input tax deduction, it shall not be declared for tax refund; if it has been used for tax refund, it shall not be used for input tax deduction.
Article 16 The competent taxation authority shall establish a tax rebate account for the procurement of domestically produced equipment by R&D institutions, and record the model of domestically produced equipment, the time of invoice issuance, the price, and the amount of tax refund.
Article 17 If the ownership of the equipment is transferred or transferred for other purposes within 3 years from the date of issuance of the VAT invoice for domestic equipment that has been subject to VAT refund, the R&D institution shall pay the tax refund to the competent tax authority in accordance with the following calculation formula.
Retroactive tax payable = the amount of tax indicated on the VAT invoice× (the depreciation value of the equipment÷ the original value of the equipment)
Equipment depreciation value = amount stated on vat invoice - accumulated depreciation
Accumulated depreciation is calculated in accordance with the relevant provisions of the Enterprise Income Tax Law.
Article 18 Where r&D institutions are involved in cases of major tax violations and untrustworthiness, and the information is published in accordance with the Announcement of the State Administration of Taxation on the Promulgation of the Measures for the Publication of Information on Cases of Major Tax Violations and Untrustworthiness (No. 54 [2018]), the R&D institution shall stop enjoying the tax refund policy for the purchase of domestically produced equipment from the date of publication of the case information, and handle the withdrawal of the tax rebate filing within 30 days. Where information on cases of illegal and untrustworthy cases of R&D institutions is stopped from publication and withdrawn from the bulletin board, from the date of withdrawal of information, R&D institutions may re-handle the filing of tax rebates for the procurement of domestic equipment, and the domestically produced equipment they purchase may continue to enjoy the tax rebate policy. Failure to file and withdraw tax rebates in accordance with the provisions, and continue to declare tax rebates for the purchase of domestically produced equipment, shall be handled in accordance with the provisions of Article 19 of these Measures.
Article 19 Where a R&D institution fraudulently obtains a tax refund for the purchase of domestically produced equipment by means of counterfeiting the qualifications for tax rebates for the procurement of domestically produced equipment, fictitiously purchasing domestically produced equipment, declaring both deductions and tax rebates for VALUE-Added Tax invoices, and providing false tax rebate declaration materials, the competent tax authority shall recover the tax refunds and deal with them in accordance with the relevant provisions of the Tax Collection and Administration Law.
Article 20 Other tax rebate management matters not specified in these Measures shall be implemented in accordance with the relevant provisions on export tax rebates.
Article 21 The implementation period of these Measures is from January 1, 2021 to December 31, 2023, subject to the date of issuance of VAT invoices.
Ministry of Finance, State Administration of Taxation Announcement of the Ministry of Housing and Urban-Rural Development [2021] No. 24: Announcement on Improving tax policies related to housing leasing
Key points: The total rental income obtained by the general VAT taxpayer from the individual rental housing in the housing rental enterprise may choose to apply the simplified tax calculation method, calculate and pay the VAT according to the 5% collection rate minus 1.5%, or apply the general tax calculation method to calculate and pay the VAT. Small-scale VAT taxpayers in housing rental enterprises who rent out housing to individuals shall pay VAT at a rate of 5% minus 1.5%. Housing rental enterprises renting housing to individuals shall pay VAT at a reduced rate of 1.5%.
In order to further support the development of the housing rental market, the relevant tax policies are hereby announced as follows:
1. All the rental income obtained by the general VAT taxpayer in the housing rental enterprise from the individual may choose to apply the simplified tax calculation method, and the VAT shall be calculated and paid according to the 5% collection rate minus 1.5%, or the general tax calculation method shall be applied to calculate and pay the VAT. Small-scale VAT taxpayers in housing rental enterprises who rent out housing to individuals shall pay VAT at a rate of 5% minus 1.5%.
Where a housing rental enterprise applies the above-mentioned simplified tax calculation method to an individual's rental housing and makes prepayment, it shall prepay value-added tax at a reduced rate of 1.5%.
2. For enterprises, public institutions, social groups and other organizations that rent housing to individuals and specialized large-scale housing rental enterprises, the real estate tax rate shall be levied at a reduced rate of 4%.
3. For affordable rental housing built using non-residential stock land and non-residential stock housing (including commercial office buildings and houses leased for residential use after renovation of industrial plants), after obtaining the certificate of identification of affordable rental housing projects, the tax policies provided for in Articles 1 and 2 shall be applied mutatis mutandis, specifically: Housing rental enterprises renting the above-mentioned affordable rental housing to individuals shall apply the value-added tax policy provided for in Article 1 as compared; enterprises, public institutions, social organizations and other organizations shall apply to individuals, Specialized large-scale housing rental enterprises renting the above-mentioned affordable rental housing shall apply the real estate tax policy provided for in Article 2 mutatis mutandis.
The certificate of recognition of affordable rental housing projects shall be issued by the municipal and county people's governments after organizing the relevant departments to jointly review the construction plan.
4. "Housing leasing enterprises" as used in this Announcement refers to enterprises engaged in housing leasing business that make business opening reports or filings with the housing and urban-rural construction departments in accordance with regulations.
The standards for specialized large-scale housing rental enterprises referred to in this announcement are: enterprises hold or operate 1,000 sets (rooms) or more of rental housing or construction area of 30,000 square meters or more in the city where the business report or filing is filed. The housing and urban-rural construction departments of each province, autonomous region and municipality directly under the Central Government, together with the financial and taxation departments at the same level, may lower the standards for all or some cities in the region within a range of 50% according to the development of the rental market.
V. Housing and urban-rural construction and taxation departments in various localities should strengthen information sharing. Municipal and county housing and urban-rural construction departments shall transmit the list of housing rental enterprises, specialized large-scale housing rental enterprises, and the certificate of identification of affordable rental housing projects in their respective regions to the tax departments at the same level, and publish and dynamically update the list of housing rental enterprises and specialized large-scale housing rental enterprises, and the specific content of shared information and the way to achieve sharing shall be jointly studied and determined by the housing and urban-rural construction departments of each province, autonomous region, and municipality directly under the Central Government in conjunction with the tax departments.
6. Taxpayers enjoying the preferential policies stipulated in this Announcement shall make a tax reduction and exemption declaration in accordance with the regulations, and retain relevant materials such as real estate ownership, housing lease contracts, and guaranteed rental housing project certification documents for future reference.
7. This Announcement shall be implemented from 1 October 2021. Article 2(4) of the Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies Related to Low-Rent Housing affordable housing and housing leasing (Cai Shui [2008] No. 24) shall be abolished at the same time.
Ministry of Finance, State Administration of Taxation, Ministry of Housing and Urban-Rural Development
July 15, 2021
Cai Shui [2021] No. 51: Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the List of Branches of Railway and Air Transport Enterprises to Pay VAT in Aggregate
Key points: The two departments adjust the list of branches of railway and air transport enterprises to pay VAT, the list of VAT collection and payment branches of the State Railway Group (I), the list of the STATE RAILWAY Group VAT summary tax payment branches (II), and the list of air transport enterprise branches please see the annex below.
The financial departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities separately listed in the plan, and the taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities with separate planning status of the State Administration of Taxation:
The relevant contents of the relevant contents of the list of branches that will adjust the summary payment of VAT by railway and air transport enterprises are hereby notified as follows:
1. Railway transport enterprises
(1) For the "Notice of the Ministry of Finance and the State Administration of Taxation on the Summary Payment of Value Added Tax by Railway Transport Enterprises" (Cai Shui [2020] No. 56), Annex 1 "List of State Railway Group VAT Aggregate TaxAtion Branches (I)", the branches listed in Annex 1 of this Notice are added.
(2) Add, cancel or change the branches listed in Annex 2 of the Notice of the Ministry of Finance and the State Administration of Taxation on the Aggregate Payment of Value Added Tax by Railway Transport Enterprises (Cai Shui [2020] No. 56) and Annex 2 of the State Railway Group (II).
The branches of the above-mentioned additions or changes shall pay VAT in accordance with the provisions of Cai Shui [2020] No. 56 document from the summary tax payment time and change time listed in Annexes 1 and 2 of this Notice.
The branches of the above-mentioned cancelled railway transport enterprises shall no longer pay VAT in accordance with the provisions of Cai Shui [2020] No. 56 document from the cancellation time specified in Annex 2 to this Notice.
2. Air transport enterprises
The Branches listed in Annex to the Notice of the Ministry of Finance and the State Administration of Taxation on the List of General Branch Agencies for Air Transport Enterprises to Pay VAT in Aggregate (Cai Shui [2020] No. 30) and the Supplement or Modification of the Branches Listed in Annex 3 of this Notice are added or changed.
The branches of air transport enterprises that have been added or changed above shall pay VAT in accordance with the provisions of Cai Shui [2020] No. 30 document from the summary tax payment time and change time listed in Annex 3 of this Notice.
Appendix 1: List of VAT Aggregated Taxation Branches of State Railway Group (I)
Appendix 2: List of VAT Aggregated Taxation Branches of State Railway Group (II)
Annex 3: List of branches of air transport enterprises
State Administration of Taxation Ministry of Finance
September 5, 2021
Satanship Announcement [2021] No. 4: Announcement of the State Administration of Taxation on Further Optimizing the Procedures for Handling Preferential VAT Policies and Matters Related to Services
Key points: Units and individual industrial and commercial households (hereinafter collectively referred to as taxpayers) that apply the VAT reduction and exemption policy can enjoy it by filling in the corresponding tax reduction column of the return form in accordance with the provisions when making the VAT tax declaration, and the supporting materials stipulated in the relevant policies are retained for future reference.
In order to implement the "Opinions on Further Deepening the Reform of Tax Collection and Management" issued by the General Office of the CPC Central Committee and the General Office of the State Council, deepen the reform of the "decentralization and management of services" in the tax system, further optimize the tax business environment, better do practical things for taxpayers and payers, carry out the Spring Wind Action to facilitate private taxation, and further streamline the procedures and procedures for enjoying preferential policies, the relevant matters are hereby announced as follows:
1. Units and individual industrial and commercial households (hereinafter collectively referred to as taxpayers) who apply the VAT reduction and exemption policies can enjoy it by filling in the corresponding tax reduction and exemption columns of the return form in accordance with the provisions when making the VAT tax declaration, and the supporting materials stipulated in the relevant policies are retained for future reference.
2. Where a taxpayer applies the VAT levy and refund policy, he shall, when applying for a VAT refund for the first time, provide the competent tax authority with the application materials for tax refund and the supporting materials provided for in the relevant policies in accordance with the regulations.
When the taxpayer applies for VAT refund in the future, if the relevant supporting materials have not changed, there is no need to provide them repeatedly, only need to provide the tax refund application materials and explain the relevant circumstances in the tax refund application. Where there is a change in the conditions for a taxpayer to enjoy vat on the basis of immediate tax refund, he shall report in writing to the competent tax authority at the time of the first tax declaration after the change.
3. Unless otherwise provided, if a taxpayer no longer meets the conditions for preferential VAT treatment, he shall stop enjoying the preferential VAT from the month in which he does not meet the conditions for preferential VAT.
This Announcement shall come into force on 1 April 2021.
March 29, 2021
Sat of Taxation Announcement [2021] No. 20: Announcement of the State Administration of Taxation on Matters Related to the Integration of VAT Consumption Tax and Additional Tax Returns
Key points: From 1 August 2021, VAT and consumption tax will be integrated with the urban maintenance and construction tax, education fee surcharge and local education surcharge respectively.
In order to implement the "Opinions on Further Deepening the Reform of Tax Collection and Management" issued by the CPC Central Committee and the State Council, further promote the reform of "decentralization and management of services" in the tax field, optimize the business environment, and effectively reduce the declaration burden of taxpayers and payers, according to the Opinions of the State Administration of Taxation on Launching the 2021 "I Do Practical Things for Taxpayers and Facilitate private tax Spring Wind Action" (Tax General Development [2021] No. 14), the relevant matters related to the integration of the declaration forms are hereby announced as follows:
From 1 August 2021, VAT and consumption tax will be integrated with the Urban Maintenance and Construction Tax, Education Surcharge and Local Education Surcharge Declaration Form respectively, and the documents listed in the VAT and Additional Tax Return (applicable to general taxpayers), the VAT and Surcharge Tax Return Form (for small-scale taxpayers), the VAT and Surcharge Withholding Form and its appendix information, the Consumption Tax and Surcharge Tax Return Form (Annex 1-7), and the Abolition Documents and Terms List (Annex 8) will be enabled. The Terms shall be repealed at the same time.
1. VAT and Additional Tax Return (for General Taxpayers) and its supplementary information
2. VAT and Additional Tax Return (for General Taxpayers) and instructions for filling in the attached information
3. VAT and Additional Tax Return (for Small-Scale Taxpayers) and its attached information
4. VAT and Additional Tax Return (for Small-Scale Taxpayers) and instructions for filling in the attached information
5. "VAT and Additional Tax Withholding Form" and its attached information
6. "VAT and Additional Tax Withholding Form" and its supplementary information filling instructions
7. GST and Additional Tax Return
8. Annulment documents and terms and conditions
July 9, 2021
Announcement [2021] No. 40 of the Ministry of Finance and the State Administration of Taxation: Announcement of the Ministry of Finance and the State Administration of Taxation on Improving the VAT Policy for the Comprehensive Utilization of Resources
Key points: General VAT taxpayers engaged in the recycling of renewable resources who sell their purchased renewable resources may choose to apply the simplified tax calculation method to calculate and pay VAT according to the 3% levy rate, or apply the general tax calculation method to calculate and pay VAT.
In order to promote the sustained and healthy development of the industry with comprehensive utilization of resources, the relevant VAT policies are hereby announced as follows:
1. General VAT taxpayers engaged in the recycling of renewable resources who sell their purchased renewable resources may choose to apply the simplified tax calculation method to calculate and pay VAT according to the 3% collection rate, or apply the general tax calculation method to calculate and pay VAT.
(1) "Renewable resources" as used in this announcement refers to all kinds of wastes produced in the process of social production and daily consumption, which have lost all or part of the original use value, and can be recycled and processed to regain their use value. Among them, the processing process is limited to cleaning, selection, crushing, cutting, disassembling, packaging and other simple processing that changes the physical properties of renewable resources such as density, humidity, length, thickness, soft and hard.
(2) Taxpayers who choose to apply the simplified tax calculation method shall meet one of the following conditions:
1. Taxpayers engaged in hazardous waste collection shall comply with the requirements of the National Hazardous Waste Business License Management Measures and obtain a hazardous waste business license.
2. Taxpayers engaged in the recycling of scrapped motor vehicles shall meet the requirements of the administrative measures for the recycling of scrapped motor vehicles issued by the competent department of commerce of the State and obtain the qualification certificate of scrapped motor vehicle recycling and dismantling enterprises.
3. In addition to hazardous waste and scrapped motor vehicles, other taxpayers of renewable resource recycling shall comply with the requirements of the renewable resource recycling management measures issued by the national competent department of commerce, register as market entities, and complete the filing of renewable resource recycling operators in the commerce department.
(3) Where all levels of finance and competent departments and their staffs have violated laws and regulations to give financial returns or rewards to taxpayers engaged in the business of recycling renewable resources, they shall be investigated for corresponding responsibility in accordance with law.
2. Except for the recovery of renewable resources provided by employees employed by taxpayers for their own units or employers, the business of recycling and selling renewable resources by taxpayers shall be exempted from VAT in accordance with regulations.
3. General VAT taxpayers who sell self-produced comprehensive utilization products and provide comprehensive utilization services for resources (hereinafter referred to as the sale of comprehensive utilization products and services) can enjoy the VAT levy and refund policy.
(1) The names of resources for comprehensive utilization, the names of products and services for comprehensive utilization, technical standards and related conditions, and the proportion of tax rebates shall be implemented in accordance with the relevant provisions of the Catalogue of Preferential VAT treatment for Products and Services for the Comprehensive Utilization of Resources (2022 Edition) attached to this Announcement (hereinafter referred to as the Catalogue).
(2) When a taxpayer engages in the comprehensive utilization of resources listed in the Catalogue, when applying to enjoy the VAT levy and refund policy stipulated in this Announcement, he shall also meet the following conditions:
1. The taxpayer shall obtain a VAT invoice from the seller for renewable resources purchased in China in accordance with the regulations; if the tax exemption policy is applied, the general VAT invoice shall be obtained from the seller in accordance with the regulations. If the seller is a unit that cannot apply for an invoice in accordance with laws and regulations or a natural person engaged in small-scale sporadic business business, it shall obtain the receipt voucher issued by the seller and the internal voucher of the acquirer, or the invoice issued by the tax authority on behalf of the taxpayer. "Small-scale sporadic business" as used in this paragraph refers to the business in which the sales volume of natural persons engaged in the business of taxable items does not exceed the VAT threshold.
For renewable resources purchased from abroad, taxpayers should obtain a special payment letter for customs import value-added tax in accordance with regulations, or obtain a receipt voucher of the nature of an invoice and a relevant tax payment voucher from the seller.
If the taxpayer should obtain the above invoice or voucher but does not obtain it, the sales income of the corresponding product of the renewable resources shall not be subject to the immediate refund provisions of this announcement.
The sales revenue stipulated in this announcement shall not be applied to the sales revenue of the products and services used in the current period× (the cost of purchasing renewable resources that the taxpayer should have obtained but did not obtain ÷ the full cost of purchasing renewable resources in the current period).
Taxpayers shall calculate the amount of tax refund that can be applied for after excluding the sales income of the part of the tax refund policy that is not applicable to the comprehensive utilization of products and services in the current period:
The amount of tax refund that can be applied = [(sales income from the sale of comprehensive utilization products and services in the current period - sales income that shall not be subject to the immediate refund provision) × applicable tax rate - input tax amount of the current period of the immediate refund project] × the corresponding tax refund ratio
Taxation authorities at all levels should strengthen the management of invoice issuance, and taxpayers should issue and obtain invoices in a timely manner in accordance with regulations.
2. Taxpayers should establish a ledger for the acquisition of renewable resources and keep them for future reference. The contents of the ledger include: the name of the unit or individual of the supplier of renewable resources and the id card number, the name of the renewable resources, the quantity, the price, the settlement method, whether the VAT invoice or the voucher that meets the requirements, etc. If the taxpayer's existing account books and systems can include the above contents, there is no need to establish a separate ledger.
3. The sale of comprehensive utilization products and services does not belong to the eliminated and restricted items in the "Catalogue for the Guidance of Industrial Structure Adjustment" of the National Development and Reform Commission.
4. The sale of comprehensive utilization products and services does not belong to the "high pollution, high environmental risk" products or heavy pollution processes in the "Comprehensive Directory of Environmental Protection" of the Ministry of Ecology and Environment. "High pollution, high environmental risk" products refer to products marked as "GHW/GHF" in the "Comprehensive List of Environmental Protection", except that the comprehensive utilization of resources produced and sold by taxpayers meets the technical conditions stipulated in the "GHW/GHF" exception clause.
5. Where the resources for comprehensive utilization belong to the hazardous wastes listed in the National Hazardous Waste Directory of the Ministry of Ecology and Environment, the "Hazardous Waste Business License" issued by the provincial or municipal ecological and environmental departments shall be obtained, and the scope of the permitted business shall include the utilization of the hazardous waste.
6. The tax credit rating is not C or D.
7. When a taxpayer applies to enjoy the immediate refund policy stipulated in this Announcement, the following circumstances shall not occur in the 6 months before the period in which the tax refund is applied (including the current period of the tax refund):
(1) Administrative penalties for violations of laws and regulations on ecological environmental protection (except for warnings, circular criticisms or single fines of less than 100,000 yuan, confiscation of illegal gains, and confiscation of illegal property; a single time of less than 100,000 yuan includes the original amount, the same below).
(2) Being punished by the tax authorities for violating tax laws and regulations (except for a single fine of less than 100,000 yuan), or fraudulently obtaining export tax rebates or issuing false invoices.
When handling tax refund matters, taxpayers should provide the competent tax authorities with a written statement that they meet the above conditions stipulated in this article and the technical standards and related conditions stipulated in the Catalogue, and truthfully indicate in the written statement that they have not obtained invoices or relevant certificates and accept environmental protection and tax penalties. If a written statement is not provided, the tax authorities shall not grant a tax refund.
(3) Taxpayers who have already enjoyed the VAT levy and refund policy stipulated in this Announcement shall no longer enjoy the VAT levy and refund policy stipulated in this Announcement from the month in which they do not meet the conditions stipulated in part (2) of the "three" of this Announcement and the technical standards and related conditions stipulated in the Catalogue.
(4) Taxpayers who have already enjoyed the VAT levy and refund policy stipulated in this Announcement, after enjoying the VAT immediate refund policy, and the circumstances stipulated in point "7" of the "three" parts of this announcement (2)" of this announcement, shall not enjoy the VAT collection and refund policy stipulated in this announcement for 6 months from the month in which the penalty decision is made. If a taxpayer has more than two consecutive months in the circumstances specified in point "7" of the "three" part of the "three" of this announcement, he shall not be entitled to the VAT collection and refund policy stipulated in this announcement for 36 months from the month in which the second penalty decision is made. Where the relevant penalty decision is revoked, modified, confirmed to be illegal or confirmed to be invalid in accordance with law, the eligible taxpayer may reapply for a tax refund.
(5) The taxation authorities of each province, autonomous region, municipality directly under the Central Government and cities separately listed in the plan shall, before the end of March of each year, publicize on their websites all taxpayers in their respective regions who enjoy the VAT refund or exemption policy stipulated in this Announcement in the previous year according to the following items: taxpayer name, taxpayer identification number, name of comprehensive utilization of resources, comprehensive utilization of products and services. The taxation authorities of each province, autonomous region, municipality directly under the Central Government and cities separately listed in the plan shall, together with the ecological and environmental departments of their respective regions, verify again the taxpayers' environmental penalties before making public announcements on the taxpayers who enjoy the VAT refund or exemption policy stipulated in this Announcement in the previous year.
4. Taxpayers engaged in the catalogue 2.15 "sewage treatment plant effluent, industrial drainage (mine water), domestic sewage, garbage treatment plant infiltration (filtration) liquid, etc.", 5.1 "garbage treatment, sludge treatment and disposal services", 5.2 "sewage treatment services" project, can apply the VAT levy and refund policy stipulated in "three" of this announcement, and may also choose to apply the VAT exemption policy; once selected, it shall not be changed within 36 months. Taxpayers who choose to apply the tax exemption policy shall meet the relevant provisions of the "three" provisions of this announcement and the technical standards and related conditions stipulated in the Catalogue, and the relevant information shall be retained for future reference.
5. In accordance with the provisions of this Announcement, if the amount of tax rebate for a single period exceeds 5 million yuan, the competent tax authority shall send the tax refund materials to the financial department at the same level for review within 30 working days after the completion of the tax refund, and after the financial department reviews it step by step, the provincial financial department shall send it to the local supervision bureau of the Ministry of Finance to issue a final review opinion. The review work should be completed within 3 months after the tax refund, and the specific review procedure shall be formulated by the local supervision bureau of the Ministry of Finance in conjunction with the provincial financial and taxation departments.
Sixth, taxpayers who recycle and utilize renewable resources shall perform their tax obligations in accordance with law. Taxation authorities at all levels should strengthen the management of tax declarations, invoice issuance, and immediate collection and refund, and ensure that taxpayers handle relevant tax matters in a timely manner in accordance with regulations.
7. This Announcement shall be implemented as of March 1, 2022.
The Announcement of the State Administration of Taxation of the Ministry of Finance on the VAT Policy for the Comprehensive Utilization of Resources (Notice of the Ministry of Finance and the State Administration of Taxation on Printing and Distributing the Catalogue of Preferential VAT For Products and Services in the Comprehensive Utilization of Resources (Cai Shui [2015] No. 78) and the Announcement of the Ministry of Finance and the State Administration of Taxation [2019] No. 90) are abolished at the same time except for "technical standards and related conditions", and the relevant provisions of "technical standards and related conditions" can continue to be implemented until December 31, 2022. The national standards and industry standards applicable to the comprehensive utilization of resources listed in the Catalogue shall be uniformly implemented in accordance with the new national standards and industry standards if they are updated or replaced in the process of implementation.
Matters that have not been handled before shall be implemented in accordance with the provisions of this announcement. If the taxpayer has been subject to environmental protection or tax penalties and has stopped enjoying the levy and refund policy for more than 6 months but has not yet been implemented, he may re-apply for the immediate refund policy from the month in which this announcement is implemented; if the taxpayer has been subject to environmental protection or tax penalties and has stopped enjoying the levy and refund policy for less than 6 months, he may re-apply for the tax and refund policy from the next month after the expiration of the 6-month period.
Annex: Catalogue of VAT Preferences for Products and Services for Comprehensive Utilization of Resources (2022 Edition)
December 30, 2021
Announcement [2021] No. 37 of the Ministry of Finance and the State Administration of Taxation: Announcement of the Ministry of Finance and the State Administration of Taxation on the VAT Policy for Insurance of Export Goods
Key Points: From January 1, 2022 to December 31, 2025, two cross-border taxable acts committed by domestic units and individuals are exempt from VAT: product liability insurance with export goods as the subject of insurance, and product quality assurance insurance with export goods as the insurance object.
The VAT policy on export goods insurance is hereby announced as follows:
1. From 1 January 2022 to 31 December 2025, the following cross-border taxable acts committed by domestic units and individuals shall be exempted from VAT:
(1) product liability insurance with export goods as the subject of insurance;
(2) Product quality assurance insurance with export goods as the subject of insurance.
2. The vat collection and management of the above-mentioned cross-border taxable acts by domestic units and individuals shall be implemented in accordance with the provisions of the current Measures for the Administration of VAT Exemption for Cross-border Taxable Acts.
3. Matters that have not been handled before shall be implemented in accordance with the provisions of this Announcement, and the relevant taxes paid shall not be refunded.
December 22, 2021
Author: China Accounting Online School , Tax Network School collation and release, reprint please indicate.
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