Notice on the implementation of the management system of red-letter VAT special invoice notice
The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
In order to strengthen the collection and management of value-added tax and plug the loopholes, the State Administration of Taxation has decided to comprehensively popularize and apply the red-letter VAT special invoice notice management system (hereinafter referred to as the red-letter invoice notice management system). The relevant work is hereby notified as follows:
I. Systematic training
(A) tax training
The State Administration of Taxation is responsible for organizing the training of teachers’ classes in all provinces. Each province is responsible for the training of relevant personnel in this province, and the training work was completed before September 30, 2008. The specific training arrangements are as follows:
1. In the middle and late September of 2008, the State Administration of Taxation organized and completed the training of teachers in all provinces of China. The time, place and participants will be notified separately.
2. Before September 30, 2008, the provinces shall be responsible for organizing and completing the training of personnel in specific operating positions in the province.
(B) Enterprise-side training
From October 1, 2008 to November 30, 2008, all localities should complete the training of anti-counterfeiting and tax-controlled enterprises.
For enterprises that have been upgraded to a multi-ticket system with one machine, the training is conducted in a free and centralized way, and the competent tax authorities are responsible for providing training places and doing a good job in publicity and organization. Service units around the country provide training teachers free of charge. The training content includes tax personnel’s preaching on the relevant business policies and regulations of red-letter VAT special invoices, and service unit personnel’s introduction on the upgrading and operation of the invoicing system.
For enterprises that have not been upgraded to one-machine-multi-ticket system, service units should also carry out training on one-machine-multi-ticket billing system. For the specific training scheme, refer to the Notice of State Taxation Administration of The People’s Republic of China on Implementing the One-machine-multi-ticket System for VAT Anti-counterfeiting and Tax Control (Guo Shui Fa [2006] No.78).
Second, the system upgrade
(A) tax upgrade work
Before September 30, 2008, the State Administration of Taxation will organize relevant software development units to complete the upgrade of relevant systems of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans. The specific arrangements will be notified separately.
(B) Enterprise-side upgrade work
All localities should complete the upgrading of the enterprise-side billing system from October 1st to November 30th, 2008. For different versions of the billing system, the upgrading methods are different. The specific methods are as follows:
1 for enterprises that have been upgraded to a multi-ticket system, in principle, enterprises should use the upgrade CD to complete the software upgrade themselves. The upgraded CD-ROM will be distributed free of charge when the enterprise participates in the training. In case of unsuccessful upgrade or abnormal system, local service units will provide free on-site upgrade service.
2. For enterprises that have not been upgraded to a multi-ticket system with one machine, the upgrading scheme shall refer to the requirements of documentNo. [2006]78 of the State Administration of Taxation.
3. Host sharing system enterprises need to upgrade the upper software, and the upgrade work is completed by the service unit.
4. The tax authorities need to load the bottom layer of the golden tax card and upgrade the upper layer software to open the special VAT invoice system on behalf of the tax authorities, and the tax authorities will assist the service units to complete it together.
Third, the system operation
From October 1, 2008, the national tax system must use the red-ink invoice notice management system to issue the Notice of Issuing Special VAT Invoices in Red-ink (hereinafter referred to as the Notice), and stop using the original method to issue the Notice. Enterprises must complete the upgrading of the billing system before November 30, 2008, and the upgraded enterprises will use the new billing system to issue red-ink VAT invoices from the date of upgrading.
IV. Relevant requirements
(1) From October 1, 2008, all competent tax authorities shall designate relevant post personnel to issue and manage the Notice through the upgraded VAT anti-counterfeiting and tax-controlled tax terminal system. The abnormal information found in the issuance and verification of the Notice and the verification of tax returns shall be promptly transferred to the audit and inspection post by the relevant post personnel for verification and handling.
(II) According to the actual situation of the trial operation of the red-ink invoice notice management system, the State Administration of Taxation has revised the application form for issuing special red-ink VAT invoices and the notice form. See the annex for the new form format. From October 1, 2008, the new form will be uniformly used for enterprises that newly apply for issuing special red-ink VAT invoices.
(3) The certified invoices are special VAT invoices that cannot be certified, and the certified post personnel must confirm and save the results that cannot be certified in the certification subsystem.
(4) When the enterprise declares, the personnel who declare the collection post shall strictly examine whether the red-ink special VAT invoice has been issued and obtained the effective Notice, and those who have not obtained the effective Notice shall be transferred to the examination post in time, and the examination post personnel shall check and deal with it in accordance with relevant regulations.
(5) After the upgrading of the enterprise billing system, the Notice issued in the original way must be issued before November 30, 2008, and after December 1, 2008, it can no longer be used as the basis for issuing red-ink VAT invoices. For the Notice issued by the original method, when issuing a special red-ink VAT invoice, the number of the Notice must be entered according to the 16-digit coding rule, which is: 1234569911+6 digits of the Notice number issued by the original method (if the number of the Notice issued by the original method exceeds 6 digits, the next 6 digits will be taken; If it is less than 6 digits, then add 0 before the original number).
(VI) The upgrade involves a wide range and the time is short. Local tax authorities should attach great importance to it, seriously organize and implement it, do a good job in publicity and guidance for taxpayers by various means, and supervise local service units to distribute CDs to all enterprises free of charge. It is not allowed to charge various fees or tie-in equipment by this upgrade.
Please contact the call center of the State Administration of Taxation (400-811-2366) if there are any problems in the implementation of the local governments.
Attachment: 1.
Application Form for Issuing Special VAT Invoice in Red Letter
2.
Notice of issuing special VAT invoice in scarlet letter
State Administration of Taxation (SAT)
Press release issued on 25th August, 2008