I. Main contents of State Taxation Administration of The People's Republic of China Document No.9 of 2005
State Taxation Administration of The People's Republic of China (2005) No.9 document clearly stipulates the deduction period of VAT deduction vouchers, that is, taxpayers should go to the tax authorities for certification within 180 days from the date of issuance, and report the deduction of input tax to the competent tax authorities within the reporting period of the next month after certification. For taxpayers, this provision means that the relevant certification and declaration work needs to be completed within the specified time to ensure the legality and effectiveness of tax deduction.
Second, the significance and influence of document release
The release of Document No.9 issued by State Taxation Administration of The People's Republic of China in 2005 had a positive impact on tax collection and management. First of all, the tax deduction behavior of taxpayers is standardized, tax loopholes are reduced, and the fairness and impartiality of tax collection and management are improved. Secondly, by defining the deduction period, the efficiency of tax collection and management is improved and the workload of tax authorities is reduced. Finally, the implementation of this document will also help to promote the compliance of enterprises and promote the healthy development of the economy.
Third, the taxpayer's response measures
Facing the provisions of Document No.9 issued by State Taxation Administration of The People's Republic of China in 2005, taxpayers should take active measures to ensure that the relevant certification and declaration work is completed within the specified time. On the one hand, taxpayers should strengthen their study and understanding of tax policies to ensure the compliance of their tax payment behavior; On the other hand, taxpayers should establish and improve the internal management system, standardize the issuance, storage and use of tax deduction vouchers, and avoid overdue certification or undeclared situations.
To sum up:
The release of State Taxation Administration of The People's Republic of China (Guo Shui Fa) No.9 document has adjusted the deduction period of VAT deduction vouchers, standardized tax collection and management, and improved the efficiency and fairness of tax collection and management. Taxpayers should strengthen their study and understanding of this document and take active measures to ensure the compliance and effectiveness of their tax payment behavior.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 3 1 stipulates that:
Taxpayers and withholding agents shall pay or remit taxes in accordance with the provisions of laws and administrative regulations or the time limit determined by tax authorities in accordance with laws and administrative regulations. Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months.
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 9 provides that:
If the VAT deduction vouchers obtained by taxpayers for purchasing goods, services, intangible assets and real estate do not conform to laws, administrative regulations or the relevant provisions of the competent tax authorities in the State Council, the input tax shall not be deducted from the output tax.
Guo Shui Fa [2005] No.9
Article 1 stipulates:
General VAT taxpayers who have obtained special VAT invoices, unified invoices for road and inland waterway cargo transportation and unified invoices for motor vehicle sales issued after 1 2007 should go to the tax authorities for certification within 180 days from the date of issuance, and report the deduction of input tax to the competent tax authorities within the reporting period of the next month after certification.