National bureaus of taxation in all provinces, autonomous regions, municipalities and separately listed cities:
For the purpose of strengthening administration on value-added tax of waste materials, relevant matters are now announced as follows:
1. All tax authorities in different levels should strictly follow the exemption clauses of State Administration of Taxation Circular No.60, 2004 on Strengthening Administration on Imposing Value-added Tax of Waste Materials on Waste Materials Collection Units and Waste Materials Using Enterprises to
examine and approve the exemption qualifications of waste materials collection units (hereinafter referred to as “collection units”). Both the general organs and the branches of independent business accounting set up by collection units will be examined and approved respectively. Branches of depe
ndent business accounting in alien lands will be examined and approved by the local tax authorities. Those without examination and approval by tax authorities will not be free of value-added tax.
2. Collection units need to submit applications together with following materials:
(1). Business license of industry and commerce;
(2). License of bank of deposit;
(3). Certificate for land use of place of business and storage, house property certificate or contract for lease (copy);
(4). I.D cards (copy) of corporate representatives and financial auditors.
3. Tax authorities should examine and approve after accepting applications, and add signs of exemption to the qualified collection units.
4. Tax authorities should actively guide collection units to pay for the waste materials through financial organs such as banks and country credit unions.
5. All collection units should strictly follow relevant regulations to properly use waste materials collection certifications. When colleting waste materials from urban and rural residents (excluding individual business operators) as well as non-business units, they may provide collection certificat
ions in accordance with following requirements by themselves:
(1). All items should be completely filled, all contains should be true and no alteration is allowed;
(2). Bills should accord with materials and total sum of the bills should accord with payment for the goods;
(3). All bills should be made in one time with financial or invoice seals added on;
(4). One bill for one sealer;
(5). Sealers should provide their true I.D cards numbers, and the payees should sign their true names on the collection certifications;
(6). Collection units can only provide certifications in the territory of the province, autonomous region and municipality; national bureaus of province, autonomous regions and municipalities may rule out specific measure to make inter-city or inter-county bills.
6. Collection units should establish complete auditing system, setting up auditing subjects in accordance with relevant regulation. In case operating business of other dutiable commodities, collection units need to audit the dutiable and duty-free commodities respectively and correctly, other wise t
hey cannot be free of value-added tax. In addition, collection units need to audit respectively according to catalogs of the waste materials, set detail accounts to record the purchasing, sale and storage of the waste materials, and enclose bills of ponderation, bills of check and accept, payment ce
rtification as well as freightage certifications on the certification of purchasing and sales.
7. Tax authorities should strengthen daily administration on collection units that should make tax declaration to tax authorities in accordance with relevant regulations.
8. Collection units that make false invoices will be punished in line with related laws, and their qualifications of exemption will be cancelled also.
9. For the purpose of strengthening supervision on collection units’ business, the State Administration of Taxation decides to use false-prevention tax invoice system of waste materials, specific measures will be notified separately.
10. All bureaus of taxation of different levels should enhance administration on sales of waste materials of waste-producing enterprises. All waste-producing enterprises (ordinary taxpayers of value-added tax) must provided special value-added tax invoices and pay duties in line with regulations.
11. All bureaus of taxation should adopt proper methods to make tax estimate on waste material using enterprise in accordance with their producing characteristics, if encounter any unconventionality, please report immediately for further examination.
State Administration of Taxation
May 27, 2005
(All information published in this website is authentic in Chinese. English is provided for reference only. )
Ministry of Finance and State Administration of Taxation Circular on Measures on City Maintenance and Construction Tax and Education Tax Plus
The Financial Offices (Bureaus) in all the provinces, autonomous regions, municipalities and separately listed cities, local Tax Bureaus, Finance Supervision Commissioner Offices of Ministry of Finance in all the provinces, autonomous region, municipality and separately listed cities:
After study, issues of City Maintenance and Construction Tax and Education Tax Plus policy, which concern return after imposing, withdraw after imposing and withdraw while imposing measures implemented to Value-added Tax, Sales Tax and Excise (hereinafter referred to as the Three Taxes), are clarifi
ed as follows:
Under cases that return after imposing, withdraw after imposing and withdraw while imposing measures are implemented to the Three Taxes, City Maintenance and Construction Tax and Education Tax Plus that imposed with the Three Taxes shall not, except for other specific regulations, be withdrawn (retu
rned).
Ministry of Finance
State Administration of Taxation
May 25, 2005
|
