1. "VAT Tax Return (Applicable to General Taxpayers)" and its attached data sheets: 2 (two) copies
2. Relevant materials shall be provided in the following situations:
(1) For taxpayers who have been using the upgraded VAT invoice system since April 1, 2015, and who do not file tax returns online under relevant regulations or unable to do so due to the lack of network, should provide golden tax USB disk version or tax control USB disk version.
(2) For the railway construction fund's tax declaration of China Railway Corporation, 1 (one) copy of the "Railway Construction Fund Tax Declaration Form" is required.
(3) If the result of the customs reply is "consistent in-stock information", 1 (one) copy of the "Customs Payment Voucher Verification Result Notice" is required.
(4) For general taxpayers during the counseling period, 1 (one) copy of "Notice of Audit Results Comparison" is required.
(5) For all types of tax-collecting enterprises, 1 (one) copy of the information transfer form of the branch's VAT tax payment is required.
(6) Power generation and supply enterprises that pay VAT in advance must provide 1 (one) copy of the "Electric Power Enterprises Input and Output VAT Transfer Form."
(7) For VAT general taxpayers in the event of withholding and remitting, 1 (one) copy of the "Deduction List of General Payment Voucher for withheld and remitted taxes" shall be provided.
(8) In the process of asset restructuring, if general VAT taxpayers transfer all assets, liabilities, and labor to other general VAT taxpayers. Original taxpayer's input tax that has not been deducted before registration cancellation can be transferred to the new taxpayer for further deduction. It is necessary to provide 1 (one) copy of the "Transfer Form of Retained Input Tax for the Asset Restructuring of General VAT Taxpayers.”
(9) The taxpayer must provide the relevant vouchers that meet the deduction conditions and declare the deduction in the current period, following documents are required:
• The deduction form of special VAT invoices: 1 (one) copy (including the unified invoice for tax-controlled vehicle sales).
• The Special Payment Vouchers of Customs Import VAT and general invoices for agricultural products purchases: 1 (one) copy
• The Tax payment receipts and its lists, written contract, payment proofs, and account statement/invoice of overseas entities: 1 (one) copy
• The stub form or report form of the issued agricultural products purchase certificate: 1 (one) copy
(10) For taxpayers selling services, real estate, and intangible assets, when determining the sales volume of services, real estate, and intangible assets, the price shall be deducted from the total cost and additional charges obtained as prescribed by relevant regulations. It is necessary to provide valid vouchers and checklists that comply with the laws, administrative regulations, and the State Taxation Administration, including:
• 1 (one) copy of the payment made to domestic entities or individuals. The invoice shall be a legal and valid voucher.
• For payments made to overseas entities or individuals, the receipt shall be a legal and valid voucher. If the tax authority has doubts about the receipt, it may be required to provide 1 (one) copy of a confirmation certificate from an overseas notary institution.
• For tax payment, the tax payment receipt shall be a legal and valid voucher: 1 (one) copy
• For deducted government funds, administrative fees or land prices paid to the government, financial bills supervised (printed) by financial departments at or above the provincial level shall be a legal and valid voucher: 1 (one) copy
• Other vouchers required by the State Taxation Administration: 1 (one) copy
(11) General taxpayers who have tried to implement the deduction method for the input VAT of agricultural product in specific industries shall provide:
• "Calculation Table of Approved Input VAT Deduction for Agricultural Products (Summary Table)": 1 (one) copy
• "Calculation Table of Approved Input VAT Deduction for Agricultural Products with Input-Output Method": 1 (one) copy
• "Calculation Table of Approved Input VAT Deduction for Agricultural Products with Cost Method": 1 (one) copy
•"Calculation Table of Approved Input VAT Deduction for Agricultural Products in Cases of Direct Sale of Purchased Agricultural Products": 1 (one) copy.
•"Calculation Table of Approved Input VAT Deduction for Agricultural Products in Cases Where Purchased Agricultural Products Are for Production and Do Not Constitute Commodity Entity": 1 (one) copy
(12) 1 copy of other materials required by the province's tax authorities (autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan).
Time:
Immediate processing completion
http://beijing.chinatax.gov.cn/bjsat/mapNew/mapNew.html
Please refer to the tax processing map for each district’s processing time (region) tax service offices:
http://beijing.chinatax.gov.cn/bjsat/mapNew/mapNew.html
Locations:
(1) Tax Service Hall (Place)
http://beijing.chinatax.gov.cn/bjsat/mapNew/mapNew.html
For the addresses of tax service offices in each district (region), please refer to the tax service map:
http://beijing.chinatax.gov.cn/bjsat/mapNew/mapNew.html
(2) Beijing Electronic Taxation Bureau
https://etax.beijing.chinatax.gov.cn/xxmh/html/index.html
Fees:
Free of charge
Processing agency:
Competent Tax Authority
1.The recordation requirement of any other materials used in the declaration process should be specified by the State Taxation Bureau in specific provinces, autonomous regions, municipalities directly under the Central Government and cities designated in the state plan.
2. The document forms can be inquired and downloaded from the "Download Center" section of the tax bureau website of the provincial (autonomous regions, municipalities directly under the Central Government and cities designated in the state plan) or collected at the Tax service halls.
3. The taxpayer's use of electronic signatures that meet the requirements stipulated in the Electronic Signature Regulation shall have the same legal effect as handwritten signatures or seals.
4. Taxpayers who fail to file tax returns and submit tax documents within the prescribed time limit will affect the results of tax credit evaluation and bear corresponding legal responsibilities following the relevant provisions of the "Tax Collection and Management Law of the People's Republic of China."
5. The time limit for VAT payment is one day, three days, five days, ten days, fifteen days, one month, or one quarter, respectively. The competent tax authorities shall determine the specific time limit of the taxpayer’s tax payment according to the amount of tax payable; If the tax cannot be paid under the fixed period, the tax may be paid following the time.
If a taxpayer takes one month or one quarter as one tax period, he shall declare the tax within fifteen days from the expiration date. If the period is one day, three days, five days, ten days, or fifteen days, the tax shall be prepaid within five days from the expiration date. The tax shall be declared within fifteen days from the first day of the following month, and the tax payable from the previous month shall be settled.
Taxpayers that import goods shall pay duties within fifteen days from the date when the customs fill in and issues the Special Payment Voucher of Customs Import VAT. If the last day for payment is an official holiday, the next day following the holiday shall be regarded as the last day; if there are over three consecutive official holidays within the time limit, it shall be postponed accordingly.
6. Banks, finance companies, trust and investment companies, credit cooperatives, and other taxpayers specified by the Ministry of Finance and the State Taxation Administration may choose to declare it quarterly.
7. If a taxpayer fails to obtain income from production and operation and fails to report and pay the VAT according to sales volume and collection rate during the period from tax registration to registration as a general taxpayer, the VAT deduction voucher obtained during this period can be deducted from the input tax after being registered as a general taxpayer.
8. If the taxpayer has retained VAT and tax arrears in the current month, the retained VAT can be used to offset the tax owed; if the taxpayer has both overpaid tax and tax arrears, the overpaid tax can be used to offset the tax owed.
9. Taxpayers who enjoy tax reduction and exemption shall apply for tax declaration under regulations during the tax reduction and exemption period and fill in the preferential columns on the declaration form and its attached forms.