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NEWS LETTER

税总明确营改增委托地税局代开增值税发票问题

税总明确营改增委托地税局代开增值税发票问题

 

concerning Entrustment of Local Taxation Bureaus with VAT Invoicing Defined


近日,国税总局发布《关于营业税改征增值税委托地税局代征税款和代开增值税发票的通知》(下称《通知》)。


 
 
 
 

《通知》规定,国税局是增值税的主管税务机关。营改增后暂定由地税局办理纳税人销售其取得的不动产和其他个人出租不动产增值税的纳税申报受理、计税价格评估、税款征收、税收优惠备案、发票代开等有关事项。地税局办理征缴、退库业务,使用地税局税收票证,并负责收入对账、会计核算、汇总上报工作。同时,《通知》明确,在国税局代开增值税发票流程基础上,地税局按纳税人销售其取得的不动产和其他个人出租不动产增值税征收管理办法有关规定,为纳税人代开增值税发票。原地税营业税发票停止使用。另外,《通知》还详细列明了发票开具等相关事项。
 
 
Recently, the State Administration of Taxation ("SAT") has issued the Circular on Entrusting Local Taxation Bureaus with the Collection of Value-added Tax and the Issue of Value-added Tax Invoices under the Program of the Collection of Value-added Tax in Lieu of Business Tax (the "Circular").
 
The Circular provides that local offices of the SAT are competent tax authorities of value-added tax ("VAT"). After the launch of the program of the collection of VAT in lieu of business tax ("BT"), the acceptance of tax returns, assessment of taxable value, collection of tax, record-filing of tax preference, commissioned issue of invoices, and other matters relating to VAT on the sale by taxpayers of the real estate obtained thereby and the lease of real estate by other individuals shall be handled by local taxation bureaus for the time being. Local taxation bureaus shall use tax certificates of local taxation bureaus in handling the collection and refund of tax, and are responsible for income reconciliation, accounting, summarization, and reporting. Meanwhile, the Circular specifies that based on the process for the commissioned issue of VAT invoices by local offices of the SAT, local taxation bureaus shall issue VAT invoices for taxpayers in accordance with the relevant provisions of administrative measures for the collection of VAT on the sale by taxpayers of the real estate obtained thereby and the lease of real estate by other individuals. The original BT invoices issued by local taxation bureaus shall cease to be used. In addition, the Circular sets out in detail the issue of invoices and other relevant matters.