(Translation is for reference purpose only, please refer to the Chinese official copy)

 

关于增值税发票开具有关问题的公告

Announcement on issues relating to VAT invoices

 

为进一步加强增值税发票管理，保障全面推开营业税改征增值税试点工作顺利实施，保护纳税人合法权益，营造健康公平的税收环境，现将增值税发票开具有关问题公告如下：

 

In order to strengthen the Value-added tax invoices management, to ensure the smooth transition from Business tax into Value-added tax system, to protect legal rights of taxpayer and to provide healthy taxation atmosphere; the issuance of VAT invoices and relevant requirements are listed as below:

 

一、自2017年7月1日起，购买方为企业的，索取增值税普通发票时，应向销售方提供纳税人识别号或统一社会信用代码；销售方为其开具增值税普通发票时，应在“购买方纳税人识别号”栏填写购买方的纳税人识别号或统一社会信用代码。不符合规定的发票，不得作为税收凭证。

 

1.  Effective from July 1, 2017, the Enterprise Buyers are required to provide Tax Payer Identifier number or the unified social credit identifier code to Seller when they request for VAT General Invoices from Seller. The Sellers are required to fill in the Buyer’s Tax Payer Identifier number or the Unified Social Credit Identifier Code. Improper prepared VAT tax invoices will not be considered as legal tax receipts.

 

二、销售方开具增值税发票时，发票内容应按照实际销售情况如实开具，不得根据购买方要求填开与实际交易不符的内容。销售方开具发票时，通过销售平台系统与增值税发票税控系统后台对接，导入相关信息开票的，系统导入的开票数据内容应与实际交易相符，如不相符应及时修改完善销售平台系统。

 

2. Sellers should fill in the actual Description of the Services or Goods at issuance of invoices. Sellers are not allowed to fill in the Description of the Services or Goods different from the actual consumed services or goods under Buyer’s request. Sellers’s sales operation system should connect with the VAT tax invoice system and input actual trading Description of Services and Goods. If information is not matched, Seller should fix their Sales Operation System immediately.   

 

 

国家税务总局     

State Administration of Taxation

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