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	PROVISIONS FOR THE ADMINISTRATION OF THE ENTERPRISES' METHODS OF COLLECTING INFORMATION ON THE DEDUCTION OF SPECIAL VALUE ADDED TAX INVOICES

	(Notice of the State Administration of Taxation on Distributing the Provisions for the Administration of Enterprises' Methods of Collecting Information on the Deduction of Special Invoices of Value Added Tax (No.71 [2003] of the State Administration of Taxation), June 19, 2003: In order to ensure the successful progress of the gold tax project, and to regulate the use and administration of the software of enterprises' collection of information on the deduction section of special invoices of Value Added Tax (hereinafter referred to special VAT invoices), the State Administration of Taxation has formulated the Provisions for the Administration of the Enterprises' Methods of Collecting Information on the Deduction of Special VAT Invoices, which came into force as of June 1, 2003)


SUBJECT : VALUE-ADDED TAX; DEDUCTION; INFORMATION COLLECTION
ISSUING DEPARTMENT : STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 06/19/2003
IMPLEMENT DATE : 06/01/2003
LENGTH : 474 words
TEXT :

Article 1. The present Provisions are formulated to ensure the successful progress of the gold tax project, and to regulate the certification of the methods of enterprises' collection of the information on the deduction section of special VAT invoices (hereinafter referred to information collection methods).

Article 2. Information collection methods refer to the methods of certification of special invoices by which the general taxpayers of value-added tax (hereinafter referred to taxpayers) collect the information in plain text and cipher text on the deduction section, form electronic data, and submit the data, through networks or disks, to the tax authorities, which shall make the certification.

Article 3. The principle of free will of the taxpayers shall be adhered to in the adoption of the information collection methods.

Article 4. The taxpayers must use the software of the information collection methods that has passed the assessment by the State Administration of Taxation.

Article 5. The popularization of the information collection methods shall be assumed by the departments in charge of value-added tax work of the administrations of state taxes of the provinces, autonomous regions, municipalities directly under the Central Government, and cities directly under State Planning.

Article 6. To adopt the information collection methods, a taxpayer must file a written application with the competent tax authority for approval.

Article 7. With respect to the deduction sections of special VAT invoices that need to be certified by the tax authorities, a taxpayer, which adopts the information collection methods, shall form electronic data through automatic scanning and identification, and in case of special circumstances, the taxpayer may take the original anti-counterfeiting deduction section to the tax authority for certification.

Article 8. A taxpayer shall, before the end of each month, submit the deduction section electronic data formed through automatic scanning and identification to the tax authority for certification once only or by several times.

Article 9. Where the electronic information of the deduction sections of special invoices submitted to the tax authority fails to pass the certification, the taxpayer may submit the original deduction sections to the tax authority for certification.

Article 10. After the end of each certification, the tax authority shall make the final certification result known to the taxpayer through electronic data.

Article 11. A taxpayer may not use the information collection methods with respect to any uncertified anti-counterfeiting deduction sections that are lost.

Article 12. Where a taxpayer is under any of the following circumstances, the tax authority shall disqualify it from using the information collection methods:

(1) Cancellation of tax registration;

(2) The taxpayer requesting to use any other certification method; or

(3) The taxpayer being disqualified as a general taxpayer of value-added tax.

Article 13. The power to interpret the present Provisions shall remain with the State Administration of Taxation.

Article 14. The present Provisions shall be implemented as of June 1, 2003.