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Article 1. The present Measures are hereby formulated in accordance with the Measures for the Administration of Collection of Business Tax in Cargo Transport Industry (Trial) of the State Administration of Taxation for the purpose of carrying out the determination and annual examination systems for the invoice issuing taxpayers and the taxpayers using issued invoices in road or inland water cargo transport (hereinafter referred to the "invoice issuing taxpayers" and "taxpayers using issued invoices"). Article 2. Where an entity that provides the service of road or inland water cargo transport (hereinafter referred to the cargo transport services) needs to apply for being an invoice issuing taxpayer, it shall go through the determination formalities at the local taxation bureau in charge. Article 3. Where an entity providing the cargo transport services meets the following requirements, it may apply for being determined as an invoice issuing taxpayer to the local taxation bureau in charge: (1) The entity has the business license checked and issued by the department of industry and commerce administration, the certificate of tax registration checked and issued by the local taxation bureau, and the license for road transport or the license for water transport checked and issued by the department of transport administration; (2) The value of the cargo transport services provided annually is more than RMB 200,000 Yuan (excluding the cases of newly established enterprises); (3) The entity has a fixed office site. If the site is leased, the lease period must be longer than 1 year; (4) The entity has opened a settlement account in the bank; (5) The entity is equipped with vehicles of itself and provides cargo transport services; and (6) The entity has established complete account books, and is able to keep in good conditions and use the invoices and other instruments etc., pursuant to the measures of the administration of invoices. It is able to accurately calculate the business income, operation costs, taxes, and business profits pursuant to the financial accounting system and the requirements of the tax authority, and is able to file tax returns and pay taxes normally to the competent tax authority pursuant to the provisions. Article 4. The following taxpayers shall not be determined as the invoice issuing taxpayers: (1) An entity not meeting the requirements prescribed in Article 3 of the present Measures simultaneously; (2) The contractor, lessee and the affiliate (falling within the taxpayers using the issued invoices, their fixed-amount of taxes at a fixed-term may be collected by the contract issuer, lesser, and the party being affiliated as an agent upon the entrustment of the tax authorities in charge) who fail to meet the following requirements simultaneously: 1. The service is provided in the name of the contract issuer, lesser, and the party being affiliated, who will assume the relevant legal responsibilities; 2.The business income and expenditure are all included in the financial accounting of the contract issuer, lesser, and the party being affiliated; nor 3. The distribution of benefits is based on the profits of the contract issuer, lesser, and the party being affiliated; or (3) Individual who has vehicles. Article 5. An Entity applying for being determined as an invoice issuing taxpayer shall provide or present the following relevant certificates and documents: (1) Application report of the entity; (2) Form for Determination of an Invoice Issuing Taxpayer in Cargo Transport Industry; (3) Photocopy of the business license; (4) Duplicate of the certificate of tax registration; (5) Photocopy of the license for road transport via vehicles, or that of the license for business transport of vessels; (6) Photocopy of the certificate of housing ownership for self-used house or that of the contract for lease of houses; (7) Photocopy of the invoices for purchasing the self-used vehicles; and (8) Other relevant certificates or documents required by the local taxation bureau. Article 6. Procedures for applying for going through the formalities of determination of an invoice issuing taxpayer: (1) For the existing entities providing the cargo transport services, the following procedures shall be abided by for going through the determination formalities: 1. Procedures for application. The entities providing the cargo transport services shall submit an application report to the local taxation bureaus in charge, and fill out the "Form for Determination of an Invoice Issuing Taxpayer in Cargo Transport Industry" according to facts and provide the documents required for the determination; and 2. Procedures for examination and approval and the department of examination and approval. An invoice issuing taxpayer shall be determined by the tax authorities at or above the county level. The tax authorities in charge of the examination and approval shall complete the examination within 30 days after receiving the application report and the relevant documents filed by an entity. To those meeting the requirements for invoice issuing taxpayers, the "Certificate for Determination of the Invoice Issuing Taxpayers of the Business Tax on Cargo Transport Industry" shall be issued, and the special seal for confirming the "invoice issuing taxpayers" shall be affixed on top of the front page of the duplicate of the certificate of tax registration and on the "Book for Receiving and Purchasing Invoices" of the taxpayer, which shall be regarded as the certificate of receiving and purchasing the cargo transport invoices; and (2) For the newly established entities providing road, inland water cargo transport services, the formalities for determining the invoice issuing taxpayer shall be gone through together with the handling of the tax registration, if they meet the requirements for an invoice issuing taxpayer, and their registered capital is over RMB300,000Yuan. An applicant for a newly established entity providing the cargo transport services shall go through the formalities for being determined as an invoice issuing taxpayer in accordance with the provisions of paragraph one of Article 6 of the present Measures. Article 7. The entities or individuals other than the invoice issuing taxpayers that provide cargo transport services and meet the following requirements simultaneously, may apply for being determined as the taxpayers using issued invoices to the local taxation bureaus in charge: (1) Having the business license checked and issued by the department of industry and commerce administration, and the certificate of tax registration checked and issued by the local taxation bureaus; and (2) Having the certificate of vehicles such as the vehicles or vessels provided by themselves or contracted or leased. Article 8. The entities or individuals applying for being determined as taxpayers using issued invoices shall provide the following relevant certificates and documents: (1) Application report of the entity or individual; (2) Form for Determination of a Taxpayer Using Issued Invoices in Cargo Transport Industry; (3) Photocopy of the business license; (4) Duplicate of the certificate of tax registration; (5) Photocopy of the license for road transport via vehicles, or that of the license for business transport of vessels; (6) Where the vehicles are contracted, leased or affiliated, a photocopy of the certificate of tax registration of the contract issuer, lesser or lessee, and the party being affiliated, the taxpayer identification number, and the photocopy of the contract for undertaking, leasing or affiliating the vehicles shall be provided; and (7) Other relevant certificates or documents required by the local taxation bureau. Article 9. The procedures for applying for going through the formalities for being determined as a taxpayer using issued invoices: (1) The existing entities or individuals providing the cargo transport services shall go through the following procedures for the determination: 1. Procedures for application. The entities or individuals shall submit the application report, and fill out the "Form for Determination of a Taxpayer Using Issued Invoices in Cargo Transport Industry" according to the facts and provide other documents required by the local taxation bureau; and 2. Procedures for examination and approval and the departments of examination and approval. The taxpayers using issued invoices shall be determined by the local taxation bureaus at or above the county level. The local taxation bureaus in charge of the examination and approval shall complete the examination within 30 days after receiving the application report and the relevant documents filed by the entity or individual. To those taxpayers meeting the requirements for the taxpayers using issued invoices, shall be issued the "Certificate for Determination of the Taxpayers Using Issued Invoices of the Business Tax on Cargo Transport Industry". The taxpayers shall ask the agent invoice issuing entity to issue the cargo transport invoice by virtue of the "Certificate for Determination of the Taxpayers Using Issued Invoices of the Business Tax on Cargo Transport Industry", the carriage contract signed with the consignor of the cargo, the consignment bill and other valid certificate required by the local taxation bureau; and (2) The newly established entities or individuals providing the cargo transport services who meet the requirements for taxpayers using issued invoices, and who need to be determined as taxpayers using issued invoices, may go through the formalities for being determined as taxpayers using issued invoices together with the handling of the tax registration. Article 10. Where a taxpayer using issued invoices has obtained the qualifications of that of an invoice issuing taxpayer, he/it may go through the formalities for being determined as an invoice issuing taxpayer in accordance with the provisions of paragraph one of Article 6 of the present Measures. Article 11. The local taxation bureaus shall make an examination and confirmation on the qualifications of the invoice issuing taxpayers and the taxpayers using issued invoices on a yearly basis. Article 12. The Scope for the Annual Examination. The local taxation bureau shall apply the annual examination system (hereinafter referred to the Annual Examination) to the invoice issuing taxpayers and the taxpayers using issued invoices determined previously. Article 13. The Time limit for the Annual Examination. The Annual Examination on the invoice issuing taxpayers and the taxpayers using issued invoices shall begin from the beginning of November till the end of December of each year. The specific time limit shall be determined by the local taxation bureaus at the provincial level. Article 14. The Coverage of the Annual Examination is as follows: (1) The Invoice Issuing Taxpayers: 1. The basic information. It shall include the name of the taxpayer, the business address, the nature of the business, the business scope, the opening bank and the account, the conditions of the vehicles and vessels, the telephone for contact etc.; 2. Tax payment conditions. It shall include the turnovers realized in the current year, the operating costs, amount of taxes payable, amount of taxes actually paid and the back taxes, etc.; 3. Financial accounting conditions. It shall include the allocation of the accounting personnel, the establishment of the book accounts, the financial accounting conditions, etc.; 4. The management on cargo transport invoices. It shall include the receiving and purchasing of the cargo transport invoices, the use, balance, keeping, handing over and writing off of the invoices, the violation of the regulations etc.; (2) The Taxpayers Using Issued Invoices: 1. The basic information. It shall include the name of the taxpayer, the business address, the nature of the business, the business scope, the opening bank and the account, the conditions of the vehicles and vessels, the telephone for contact etc.; 2. Tax payment conditions. It shall include the turnovers realized in the current year, the operating costs, amount of taxes payable, amount of taxes actually paid and the back taxes, etc.; Article 15. Procedures for Annual Examination are as follows: (1) According to the time requirements for Annual Examination, the invoice issuing taxpayers and the taxpayers using issued invoices shall draw the Application Form for Annual Examination Auditing on the Invoice Issuing Taxpayers and the Taxpayers Using Issued Invoices (hereinafter referred to the Annual Examination Form). After they have filled it out and affixed the seal on it, they shall submit it to the local tax authorities in charge together with the duplicate of the business license of industry and commerce, the photocopy of the license for road transport and water transport, the duplicate of the certificate of tax registration, the "Book for Receiving and Purchasing the Invoices", the annual financial statement, and other relevant documents required by the tax authorities; (2) The local taxation bureaus in charge shall, within 30 days after receiving the Annual Examination Form filed by the invoice issuing taxpayers or the taxpayers using issued invoices and the relevant documents provided, make the initial examination, and give their opinions, then report and send it to the upper level of department of examination and approval level by level. The department of examination and approval shall make conclusions on the Annual Examination within 30 days. The department of examination and approval shall refer to the local taxation bureaus at or above the county level, which have the authority to approve the determination of the qualifications of an invoice issuing taxpayer and a taxpayer using issued invoices. Article 16. The Result of the Annual Examination is as follows: (1) The Invoice Issuing Taxpayers: 1. On an invoice issuing taxpayer who is qualified after Annual Examination. In case an invoice issuing taxpayer is qualified after Annual Examination, a qualification mark for the Annual Examination of the invoice issuing taxpayer shall be affixed on the "Certificate for Determination of the Invoice Issuing Taxpayers of the Business Tax on Cargo Transport Industry" and on the "Book for Receiving and Purchasing Invoices"; 2. On an invoice issuing taxpayer who is unqualified after Annual Examination. In case an invoice issuing taxpayer is unqualified after Annual Examination, his/its passing of the Annual Examination shall be postponed. He/it shall make rectifications within 3 months. And within this period the invoice issuing taxpayer may not issue any cargo transport invoice without permission. If the taxpayer needs to issue cargo transport invoices, he shall ask the local taxation bureau as an agent to issue the invoices. If the invoice issuing taxpayer is qualified after the rectification within a prescribed time limit, he/it shall be dealt with according to the measures for the qualified in the Annual Examination. If the invoice issuing taxpayer is still unqualified after the rectification, he/it shall be disqualified from an invoice issuing taxpayer, and his cargo transport invoices shall be cleared and handed in, and the special seal of "Disqualification of an Invoice Issuing Taxpayer" shall be affixed on the right top of the front page of the duplicate of the certificate of tax registration and on the "Book for Receiving and Purchasing Invoices". And the "Certificate for Determination of the Invoice Issuing Taxpayers of the Business Tax on Cargo Transport Industry" shall be withdrawn. (2) The Taxpayers Using Issued Invoices: 1. On a taxpayer using issued invoices who is qualified after Annual Examination. If an invoice issuing taxpayer is qualified after Annual Examination, a qualification mark for the Annual Examination of the taxpayer using issued invoices shall be affixed on the "Certificate for Determination of the Taxpayers Using Issued Invoices of the Business Tax on Cargo Transport Industry"; 2. On a taxpayer using issued invoices who is unqualified after Annual Examination. If a taxpayer using issued invoices is unqualified after Annual Examination, his/its passing of the Annual Examination shall be postponed. He/it shall make rectifications within 3 months. Within this period the local taxation bureaus in charge shall not issue any cargo transport invoices to him/it. If the taxpayer using issued invoices is qualified after the rectification within a prescribed time limit, he shall be dealt with according to the measures for the qualified in the Annual Examination. If the taxpayer using issued invoices is still unqualified after the rectification, he/it shall be disqualified from the taxpayer using issued invoices, and his "Certificate for Determination of the Taxpayers Using Issued Invoices of the Business Tax on Cargo Transport Industry" shall be withdrawn. Article 17. In case any of the following circumstances occurs with the entity providing the cargo transport services, who has the qualifications of an invoice issuing taxpayer, the local taxation bureaus may, after examination and determination, disqualify him/it from an invoice issuing taxpayer, withdraw the "Certificate for Determination of the Invoice Issuing Taxpayers of the Business Tax on Cargo Transport Industry", and terminate the use of the cargo transport invoices: (1) Failing to accurately check and calculate the business income, operating costs, taxes, and business profits gained from cargo transport and non-cargo transport required by the local taxation bureau; (2) Failing to file tax returns normally and pay taxes of all kinds to the tax authorities required; (3) Having acts of tax evasion or refusing to pay taxes; (4) Failing to keep appropriately or use the cargo transport invoices and causing serious results; (5) Issuing cargo transport invoices in violation of regulations both to the cargo transport business and the non-cargo transport business; or (6) Issuing cargo transport invoices to other taxpayers in violation of regulations. Article 18. In case any of the following circumstances occurs with an entity or individual providing the cargo transport services, who has obtained the qualifications of a taxpayer using issued invoices, the local taxation bureaus may, after examination and determination, disqualify him/it from the taxpayer using issued invoices, and withdraw the "Certificate for Determination of the Taxpayers Using Issued Invoices of the Business Tax on Cargo Transport Industry": (1) Failing to accurately check and calculate the business incomes gained from the cargo transport and the non-cargo transport and the taxes required by the local taxation bureau; (2) Failing to file a tax return and pay taxes of all kinds to the tax authorities; (3) Having acts of tax evasion or refusing to pay taxes; or (4) Having forged valid certificates including the carriage contract. Article 19. A taxpayer ought to go through the formalities for Annual Examination at the local taxation bureaus within the prescribed time limit. If the taxpayer fails to go through the formalities for Annual Examination within the prescribed time limit, he/it shall be dealt with as the disqualified in Annual Examination. Article 20. Where the Annual Examination Form is filled out falsely, or is inaccurate in data, or the other documents reported together with the Annual Examination Form is incomplete, or other violation of the regulations for going through the formalities for Annual Examination occurs, the local taxation bureaus shall order the taxpayers to declare according to the facts or present a supplementary within the time limit prescribed for the Annual Examination. If the taxpayer still fails to declare according to the facts or fail to present a supplementary, he shall be dealt with as the disqualified in the Annual Examination. Article 21. No taxpayer that has been disqualified from an invoice issuing taxpayer or a taxpayer using issued invoices shall reapply for being determines as an invoice issuing taxpayer or a taxpayer using issued invoices within one year. Article 22. The Annual Examination of invoice issuing taxpayers or taxpayers using issued invoices shall be organized by the local taxation bureaus at the provincial level uniformly. The local taxation bureaus at all levels, who have the authority to approve the determination of the qualifications of an invoice issuing taxpayer, shall be responsible for carrying out the specific work of the Annual Examination. Article 23. The local taxation bureaus at the provincial levels shall be responsible for the formulation and distribution of the "Form for Determination of an Invoice Issuing Taxpayer in Cargo Transport Industry", "Form for Determination of a Taxpayer Using Issued Invoices in Cargo Transport Industry", "Certificate for Determination of the Invoice Issuing Taxpayers of the Business Tax on Cargo Transport Industry", "Certificate for Determination of the Taxpayers Using Issued Invoices of the Business Tax on Cargo Transport Industry", and the "Annual Examination Form", as well as for the making and issuing of the special seal of the qualification marks for Annual Examination, for the "Invoice Issuing Taxpayers", and for the "Disqualification of an Invoice Issuing Taxpayer". Article 24. The State Administration of Taxation shall be responsible for the interpretation of the present Measures. Article 25. The present Measures shall come into force as of November 1, 2003. |
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