China VAT by Lorenzo Riccardi & Giorgio Riccardi

Author:Lorenzo Riccardi & Giorgio Riccardi
Language: eng
Format: epub
ISBN: 9789811559679
Publisher: Springer Singapore

II.Invoicing Procedure.

The local tax authorities shall issue VAT invoices for taxpayers pursuant to the relevant regulations on the collection and administration of VAT on the sales of immovable property by taxpayers and the letting of immovable property by other individuals based on the VAT invoicing procedure of the state tax authority, and the local tax authorities shall cease the use of the original business tax invoices.(I)Registration of invoicing departments.

The information of invoicing departments of the local tax authorities shall be registered and maintained in the China Taxation Administration Information System (CTAIS) or the Golden Taxation System (3rd Edition) based on the existing VAT invoicing model of the state tax authority. The code of the invoicing department of a local tax authority shall consist of 15 digits, including “D” at the 11th digit and other digits coded in accordance with the requirements of the Circular of the State Administration of Taxation on the Supply of Anti-forgery Value-added Tax Control and Special Invoice System Equipment and Application Software (Guo Shui Fa [2004] No. 139).

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