营业税改增值税试点扩围工作在北京等8省(市)正式启动(英文版)
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Beijing VAT Pilot Reform will kick off on September 2012
On 2 August 2012, the Ministry of Finance (“MoF”) and State Administration of Taxation(“SAT”) jointly issued the Notice on the Implementation of the VAT Pilot Reform in Beijng and Other 7 Regions of China (CaiShui [2012] No. 71) (“Circular 71”), setting out the pilot industries, pilot regions, implication date and the applicable tax policies etc. We below highlighted the salient points of Circular 71.
1. Pilot industries
∙transportation industry
∙six modern service industries
2. Eight pilot regions
Beijing, Tianjin, Jiangsu, Anhui, Zhejiang (including Ningbo), Fujian (including Xiamen), Hubei, Guangdong (including Shenzhen)
3. Implication Date
According to Circular 71, the 8 pilot regions shall perform the following preparation work as of 1 August 2012 to ensure the smooth implementation of the pilot program: identification and training of the pilot taxpayers, debugging of the tax collection equipment and system, installation of the tax invoice control system, as well as the issuance of the tax invoice etc.
The precise date of the VAT Pilot Reform for the 8 regions is as follows:
∙Beijing –1 September 2012
∙Jiangsu and Anhui – 1 October 2012
∙Fujian and Guangdong – 1 November 2012
∙Tianjin, Zhejiang and Hubei – 1 December 2012
4. Pilot Circularsapplicable to the 8 pilot regions。