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Announcement of the State Administration of Taxation on Relevant Issues Concerning the Handling of VAT Remaining Tax Credits for Taxpayers' Asset Restructuring

  • Time of issue:2019-04-03 10:31
  • Views:3

(Summary description)Announcement on issues related to the treatment of taxpayers' asset restructuring VAT credits

Announcement of the State Administration of Taxation on Relevant Issues Concerning the Handling of VAT Remaining Tax Credits for Taxpayers' Asset Restructuring

(Summary description)Announcement on issues related to the treatment of taxpayers' asset restructuring VAT credits

  • Categories:Provincial
  • Time of issue:2019-04-03 10:31
  • Views:3
Information
State Administration of Taxation
 
Announcement on issues related to the treatment of taxpayers' asset restructuring VAT credits
 
Announcement of the State Administration of Taxation No. 55 of 2012
 
The relevant issues concerning the treatment of VAT credits during taxpayer asset reorganization are hereby announced as follows:
 
I. General value-added taxpayers (hereinafter referred to as "former taxpayers") in the process of asset reorganization, all assets, liabilities and labor are transferred to other general value-added taxpayers (hereinafter referred to as "new taxpayers"), and If the tax registration is cancelled in accordance with the procedures, the input tax amount that has not been deducted before the cancellation of registration can be carried forward to the new taxpayer to continue the deduction.
 
2. The competent tax authority of the original taxpayer should carefully check the taxpayer assets reorganization related information, verify the input tax amount that the original taxpayer has not deducted before completing the cancellation of tax registration, and fill in the "VAT general taxpayer asset reorganization input retention tax credit transfer slip "(see attached). 
 
The “VAT General Taxpayer Asset Reorganization Input Remaining Tax Credit Transfer Form” is issued in triplicate. The original taxpayer's competent tax authority keeps one copy, pays the taxpayer's copy, and passes the new taxpayer's competent tax authority to the copy.
 
3. The new taxpayer ’s competent tax authority shall carefully check the “VAT General Taxpayer Assets Reorganization Input Remaining Tax Credit Transfer Form” transmitted by the original taxpayer ’s competent tax authority with the information submitted by the taxpayer. The original taxpayer has not yet arrived. After confirming that the input tax deducted is correct, new taxpayers are allowed to continue to claim the deduction.
 
This announcement comes into effect on January 1, 2013.
 
Special announcement.
 
 
 
State Administration of Taxation
 
December 13, 2012

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