VAT Declaration by Small-Scale Taxpayers

1. VAT Tax Return (applicable to small-scale taxpayers) and its attached materials (2 copies)

2. Under any of the following circumstances, relevant materials shall also be provided:

(1) Taxpayers that are motor vehicle distribution enterprises shall also provide one copy of the stub page of the invoice already issued; the submission requirements shall be determined by the tax authorities of provinces (autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan).

(2) For taxpayers who use the upgraded version of the VAT invoice system from April 1, 2015, and at the same time do not handle taxation matters online according to relevant regulations or do not have the conditions necessary for doing so, they shall provide a golden tax disk or a tax control disk.

(3) A VAT taxpayer of electric power products who prepays VAT shall provide one copy of the transfer sheet of VAT output tax and input tax of the electric power enterprise.

1. Office hours

Immediate processing

For the office hours of the Tax Service Hall of each district (region), please refer to the taxation map:

http://beijing.chinatax.gov.cn/bjsat/mapNew/mapNew.html

2. Locations

Tax Service Hall (venue)

For the address of the Tax Service Hall of each district (region), please refer to the taxation map:

http://beijing.chinatax.gov.cn/bjsat/mapNew/mapNew.html

Beijing Electronic Taxation Bureau

https://etax.beijing.chinatax.gov.cn/xxmh/html/index.html

3. Fees

Free of charge

4. Processing agencies

Competent tax authorities

1. The documents and forms can be found and downloaded in the “Download Center” section of the website of tax bureaus of provinces (autonomous regions, municipalities directly under the central government and municipalities with independent planning authority) or collected from the tax service halls.

2. Electronic signatures used by taxpayers that meet the conditions stipulated in the Electronic Signature Law shall have the same legal effect as handwritten signatures or seals.

3. If any document provided by the taxpayer is a copy, it must be marked with “consistent with the original” and signed or stamped.

4. Failure to fulfill the tax declaration procedures and submit tax materials within the prescribed time limit will affect the results of tax credit evaluation, and the taxpayers shall bear corresponding legal responsibilities in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection.

5. The VAT assessable period shall be 1 day, 3 days, 5 days, 10 days, 15 days, 1 month or 1 quarter. The specific assessable period for a taxpayer shall be verified and determined by the competent tax authority on the basis of the tax amount payable of the taxpayer. Where tax cannot be paid on a regular basis, it may be paid on a transaction-by-transaction basis. A taxpayer paying tax every month or every quarter shall fulfill the tax declaration procedures within 15 days after the expiry of such a period. If the assessable period is 1 day, 3 days, 5 days, 10 days or 15 days, the taxpayer shall prepay the tax within 5 days after the expiry of such a period, fulfill the tax declaration procedures within 15 days as of the first day of the following month, and settle the tax payable of the preceding month. Where a taxpayer imports goods, tax shall be paid within 15 days after issuance of the customs special bill of payment for VAT on imported goods by the customs authorities. If the last day of the tax assessable period is a statutory holiday, the next day after the holiday expires shall be the last day of the period; if there are more than 3 consecutive statutory holiday days within the period, the deadline shall be postponed for the number of the holiday days.

6. Small-scale taxpayers who pay taxes on a regular basis can choose to pay taxes within a tax assessable period of 1 month or 1 quarter, and the decision, once made, shall not be changed within one fiscal year. For small-scale taxpayers, VAT, consumption tax and construction fee for cultural undertakings, as well as complementary taxes of VAT and consumption tax, including urban maintenance and construction tax and education surcharges, shall be declared quarterly in principle.

7. Other individuals whose annual taxable sales exceeds the standard for small-scale taxpayers shall pay taxes as small-scale taxpayers; among the VAT taxpayers, any non-corporate entities or enterprises which do not often conduct taxable transactions may choose to declare and pay taxes as small-scale taxpayers; for entities and individual businesses that replace business tax with value-added tax, if their annual taxable sales exceeds the prescribed standard but they do not often conduct taxable transactions, they may choose to pay taxes as small-scale taxpayers.

8. Exemption regulations for small and micro enterprises:

(1) From January 1, 2019 to December 31, 2021, if a small-scale taxpayer conduct VAT taxable transactions, and the total monthly sales does not exceed 100,000 yuan (if a quarter is one tax assessable period, the quarterly sales does not exceed 300,000 yuan, the same hereinafter), VAT shall be exempted. If a small-scale taxpayer conduct VAT taxable transactions, and the total monthly sales exceeds 100,000 yuan but does not exceed 100,000 yuan after deducting the sales of real estate in the current period, then the sales of goods, labor services, services and intangible assets shall be exempted from VAT.

(2) From January 1, 2019 to December 31, 2021, if the monthly sales of a small-scale VAT taxpayer does not exceed 100,000 yuan, the taxpayer may apply to tax authorities for refund of the tax already paid for issuing special VAT invoices on behalf of others in the current period after all the pages of the special invoices have been recovered or red-letter special invoices have been issued according to the regulations.

(3) Where the purchasing tax-deducting method is used to calculate the VAT tax volume of the small-scale taxpayer, the net sales amount will be used to determine whether the taxpayer qualifies for the VAT exemption policy applicable to sales less than 100,000 yuan.

(4) For other individuals renting out real estate and collect rent on a lump-sum basis, the rental income obtained can be divided equally over the lease period for which the rent is charged, and if the monthly rental income after apportionment does not exceed 100,000 yuan, they can enjoy the preferential policy of exemption from VAT applicable to small and micro enterprises.

(5) Since January 1, 2019, a small-scale VAT taxpayer whose tax assessable period is 1 quarter will be exempted from VAT if the actual operating period within the current period is less than 1 quarter due to its founding or cancellation in the middle of the quarter and if sales in the current period does not exceed 300,000 yuan.

9. Since January 1, 2019, the amount of VAT tax reduction and exemption enjoyed by small-scale VAT taxpayers according to the regulations is reflected in the Declaration Form of VAT Tax Reduction and Exemption. This does not include small-scale VAT taxpayers who only enjoy the VAT exemption policy applicable to monthly sales not exceeding 100,000 yuan or who have not reached the threshold.

10. Taxpayers who pay extra taxes and owe taxes at the same time can apply for offsetting the tax arrears.

11. Taxpayers who enjoy tax reduction or exemption shall go through tax declaration procedures in accordance with the regulations during the tax reduction or exemption period and fill in items of tax concession on the tax returns and its attachments.