In order to implement series of arrangements of the CPC Central Committee and the State Council for optimizing the business environment and advancing the reform of “streamlining administrative procedures, decentralizing powers, combining decentralization with appropriate control, and optimizing services,” improve the level of value-added tax (“VAT”) invoice services, and create a more standard and fair tax environment, the several maters on the administration of VAT invoices are hereby announced as follows:
I. Implementing the abbreviations of commodity and service tax classification codes
Starting from January 1, 2018, when taxpayers issue VAT invoices (including special VAT invoices, plain VAT invoices, and electronic plain VAT invoices) through the new system for the administration of VAT invoices, the abbreviations corresponding to the commodity and service tax classification codes will be automatically displayed and printed in the “Names of Goods or Taxable Labor Services and Services” or “Item” columns of the invoices. See the Annex for the Table of Commodity and Service Tax Classification Codes containing abbreviations.
II. Expanding the scope of the pilot program of issuing special VAT invoices by small-scale VAT taxpayers
As of February 1, 2018, an industrial or information transmission, software or information technology service small-scale VAT taxpayer with a monthly sales amount of more than 30,000 yuan (or with a quarterly sales amount of more than 90,000 yuan) (hereinafter referred to as a “pilot taxpayer”) that provides VAT taxable services and needs to issue special VAT invoice may issue them through the new system for the administration of VAT invoices.
Where a special VAT invoice needs to be issued for a pilot taxpayer's sale of the immovable properties it has acquired, it shall still apply to the local tax authority for issuance of an invoice on a commissioned basis.
A pilot taxpayer shall, during the specified tax return filing period, file the return of the taxes on the special VAT invoices issued by the pilot taxpayer with the competent tax authority. When a Value-Added Tax Return is filled out, the sales amounts as indicated on the special invoices issued in the current period, which are calculated at the levy rate of 3% and 5%, shall be respectively filled in the corresponding sub-columns under the “Amounts in the Current Period” of the “Tax-Exclusive Sales Amounts as Indicated on Special Value-added Tax Invoices Issued by Tax Authorities on a Commissioned Basis” in Column 2 and Column 5 of the Value-Added Tax Return (Applicable to Small-Scale Taxpayers).
III. Incorporating the uniform invoices for the sale of used vehicles into the new system for the administration of VAT invoices
Starting from April 1, 2018, used vehicle transaction markets, distributing enterprises, brokerage agencies and auction enterprises shall issue the uniform invoices for the sale of used vehicles through the new system for the administration of VAT invoices.
Only the vehicle price shall be indicated in the “Total Vehicle Price” column of a uniform invoice for the sale of used vehicles. Used vehicle transaction markets, distributing enterprises, brokerage agencies and auction enterprises shall separately issue VAT invoices for other expenses collected in the process of handling the transfer formalities.
The uniform invoices for the sale of used vehicles issued through the new system for the administration of VAT invoices shall be kept consistent with the existing sample uniform invoices for the sale of used vehicles. The coding rules for invoice codes are adjusted as follows: the first digit is 0; the second to fifth digits represent the province, autonomous region, municipality directly under the Central Government or city under separate state planning; the sixth and seventh digits represent the year; the eighth to tenth digits represent the batch; and the eleventh and twelfth digits are 17. An invoice number is in eight digits, and shall be compiled by year and batch.
Entities and individuals may log onto the National Value-Added Tax Invoice Inspection Platform (https://inv-veri.chinatax.gov.cn) to check against the uniform invoices for the sale of used vehicles issued through the new system for the administration of VAT invoices.
The Tax Classification and Coding for Commodities and Services (for Trial Implementation), Annex to the Announcement of the State Administration of Taxation on Issues concerning the Tax Collection Administration after the Comprehensive Implementation of the Pilot Program of Replacing Business Tax with Value-Added Tax (Announcement No. 23 [2016], SAT) shall be repealed on January 1, 2018. “The use of invoices in the service sector involving used vehicle transactions issued by the local taxation bureaus of all regions shall also be started at the aforesaid time” in Articles 6, 7 and 8 of the Notice of the State Administration of Taxation on Issues concerning Unifying the Patterns of Invoices for the Sale of Used Vehicles (Letter No. 693 [2005], SAT) shall be repealed on April 1, 2018.
State Administration of Taxation

国家税务总局

2017年12月18日