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	MEASURES FOR THE TAX FILING OF ORDINARY VAT TAXPAYERS

	(Circular of the State Administration of Taxation on the Newly Revised "Measures for the Tax Filing of Ordinary VAT Taxpayers" (No. 53 [2003] of the State Administration of Taxation ), May 13, 2003: In order to meet the demand of the present tax policies on value-added tax and to further strengthen the administration of the collection of value-added taxes, and on the basis of widely soliciting the opinions of the relevant departments of tax administration all over the country, the Sate Administration of Taxation has made essential amendments to Measures for the Tax Filing of Ordinary VAT Taxpayers now in force, which we now distribute to you. From July 1, 2003, the ordinary taxpayers who will use the electronic tax return information collection system recognized and publicized by the State Administration of Taxation for the ordinary taxpayers, shall file the tax return on value-added tax in light of this Measure; Other ordinary VAT taxpayers may still report the VAT payable according to the Circular of the General State Administration on the Revision of "Measures for the Tax Filing of Ordinary VAT Taxpayers " (No. 29 [1999] of the State Administration of Taxation))


SUBJECT : VAT; TAX RETURNS; ORDINARY TAXPAYER
ISSUING DEPARTMENT : STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 05/13/2003
IMPLEMENT DATE : 07/01/2003
LENGTH : 1,531 words
TEXT :

TABLE OF CONTENTS

CHAPTER I GENERAL PROVISIONS
CHAPTER II ELECTRONIC INFORMATION COLLECTION
CHPATER III DATA FOR FILING TAX RETURN
CHPATER IV THE ADMINISTRATION OF THE DATA ON FILING TAX RETURN FOR VAT
CHPATER V VAT TAX RETURNS
CHPAER VI TIME LIMIT OF DECLARATION
CHPATER VII RULES OF PUNISHMENT

The present Measures are made in accordance with the relevant provisions of the "Law of the People's Republic of China Concerning the Administration of Tax Collection" and the detailed rules for the implementation thereof, the Interim Regulations of the People's Republic of China on Value-added Tax, and the Measures of the People's Republic of China on the Administration of Invoices.

CHAPTER I GENERAL PROVISIONS

All the ordinary VAT taxpayers (hereinafter referred to "the taxpayers") shall file tax returns according to the present Measures.

CHAPTER II ELECTRONIC INFORMATION COLLECTION

Taxpayers must collect electronic information when filing tax returns. Those taxpayers who use forgery-preventing tax control system may not file tax returns until he succeeds in accessing our system by inputting relevant information.

CHPATER III DATA FOR FILING TAX RETURN

(1) Data that must be filed

1. Tax Returns for VAT (applicable to the ordinary VAT taxpayers) and the Attached Data of the Tax Returns for VAT (Form 1), (Form 2), (Form 3), (Form 4);

2. The taxpayers who use the forgery-preventing tax control system, must file and turn in the IC cards which record the taxpaying information of the current taxpaying period (For the taxpayers whose detailed data has been copied in a floppy disk, shall turn in the floppy disk), the List of the Serial Number of Special Counterfoil Form of VAT Invoice, and the List of Serial Number of Special Offset and Deduction Form of VAT Invoice;

3. The Balance Sheet and the Statement of Gains and Losses;

4. List of the Conditions of the Buying, Selling and Storing of the Finished Oil Products (filled in and reported by the taxpayers who are engaged in the retailing of the finished oil products); and

5. Other necessary data required by the competent tax departments in charge.

Taxpayers who use the electronic information collection system in filing tax returns shall, apart from filing the above-mentioned electronic data and reporting to the competent tax department in charge, also file the hardcopy Tax Returns for VAT (applicable to the ordinary taxpayers)(The main Form and the Attached Form)

(2) Data for future examination

1.The serial number of special counterfoil form of VAT invoice and common invoice that has been issued;

2. The serial number of special offset and deduction form of VAT invoice that accords with the conditions of offset and deduction, and has been declared to offset and deduct in the current taxpaying period;

3. Duty paid proof issued by the customs for the import of goods, shipping (transportation) invoice, common invoice for purchasing farm produce, and the photocopy of the common invoice for the purchase of waste and worn materials;

4. The serial number of special counterfoil form or the form for future reference of the purchasing certificates;

5. The serial number of special counterfoil form for withholding and remitting tax payments; and

6. Other data for future examination required by the competent tax departments in charge.

The administration of state taxes at the provincial level shall determine whether the data for future examination shall be filed and reported at the current taxpaying period.

CHPATER IV THE ADMINISTRATION OF THE DATA ON FILING TAX RETURN FOR VAT

(1) Data that must be reported in the filing VAT

Taxpayers shall file the electronic data of all the data required to the competent tax departments in charge within the time limit for tax filing, and shall also file and report the hardcopy data that must be reported (The specific copy number of the data shall be determined by the administration of state taxes at the provincial level) required in paragraph 1, Article 3 of the Measures, within the time limit determined by the competent tax departments in charge in light of the tax law (The specific time limit shall be determined by the administration of state taxes at the provincial level). The competent tax departments shall send back one copy to the taxpayer after accepting and signing it, and keep the rest of the copies.

(2) Data for future examination in the filing of VAT

Taxpayers shall sort out the data for future examination carefully and bind them up after the ending of the monthly taxpaying period.

1. The handwritten serial number of special counterfoil form of VAT invoice and that of the common invoice which are issued in a whole volume, shall be bound up in light of the original order; the computerized special VAT invoice including the serial number of special counterfoil form of VAT invoice issued through the forgery-preventing tax control system shall be bound up according to the issuing order of the invoice, of which every 25 copies be bound up as a volume; for the volume less than 25 copies, shall be bound up according to the actual copies of invoices issued.

2. For the document which is a kind of the tax withholding certificate, the binding shall be made according to the time order obtained and the different categories of the documents, of which every 25 copies shall be bound up as a volume, for the volume less than 25 copies, shall be bound up according to the actual copies.

3. The taxpayers must use the uniform Cover of the Collection Book of the Documents on Tax Collection or Tax Deduction (hereinafter referred to "the Cover") prescribed by the competent tax departments while binding up the documents, and shall fill in the contents of the Cover provided, which shall be examined and endorsed by the tax personnel and the accountants. After opening and using the Cover, the taxpayers may no longer fill in any content of the Cover of the original special VAT invoices.

4. The handwritten special VAT invoices that haven't been used up by the taxpayers in the current month, shall not be added and bound up with the Cover. In case the handwritten special VAT invoices are not used up by the taxpayers within two months, the Cover shall be added and bound up in the current month when the competent tax departments in charge invalidate them by cutting a corner of the remaining special VAT invoices.

For the common invoices and the purchasing certificates issued by the taxpayers, the Cover shall be added and bounded up after the whole volume has been used up in the current month.

5. The Cover shall include contents such as the name of the taxpayer, the number of copies, the sum of money, and the amount of taxes payable, the total volumes of such documents in the current month, as well as the serial number of the documents of the volume, and the time period for which tax is paid. The specific format of the Cover shall be set down by the administration of state taxes at the provincial level.

CHPATER V VAT TAX RETURNS

The taxpayers shall purchase and apply the Tax Returns for VAT (applicable to the ordinary VAT taxpayers)(The main Form and the Attached Form) from the competent tax departments in charge.

CHPAER VI TIME LIMIT OF DECLARATION

The taxpayers shall file tax returns on the monthly basis, from the first day till the 10th day of the following month. In case the expiry date is a legal holiday, one day shall be extended naturally. If the legal holidays exceed 3 continuous days from the first day till the 10th day of every month, the days shall be extended as many days as there are holidays.

CHPATER VII RULES OF PUNISHMENT

(1) The taxpayers who don't handle tax return matters and file and report the data of tax payment within the prescribed time limit shall be punished according to the relevant provisions of Article 62 of the Law of the People's Republic of China Concerning the Administration of Tax Collection.

(2) The taxpayers who refuse to file tax returns after being informed by the competent tax departments or make mendacious declarations, don't pay tax or pay less than the amount of tax payable, will be treated as the act of tax evasion and will be punished according to the relevant provisions of Article 63 of the Law of the People's Republic of China Concerning the Administration of Tax Collection.

(3) The taxpayers who refuse to make tax filings, refuse to pay taxes or pay less than the amount of tax payable, shall be punished according to the relevant provisions of Article 64 of the Law of the People's Republic of China Concerning the Administration of Tax Collection.

Attachments:
1. Tax Return for VAT (applicable to the ordinary VAT taxpayers)(Omitted)
2. Data Attached to the Tax Returns of VAT (Form 1) (Omitted)
3. Data Attached to the Tax Returns of VAT (Form 2) (Omitted)
4. Data Attached to the Tax Returns of VAT (Form 3) (Omitted)
5.Data Attached to the Tax Returns of VAT (Form 4) (Omitted)
6.Tax Returns for VAT (applicable to the ordinary taxpayers) and the Statement of the Filling of the Attachment (Omitted)
7. The Examination Form of the Logic Relations of the Tax Returns for VAT (Omitted)
8. The Balance Sheets (Omitted)
9. The Statement of Gains and Losses (Omitted)
10. List of the Conditions of Buying, Selling and Storing of Finished Oil Products and the Statement of the Filling the Forms (Omitted)