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国家税务总局关于加强海关进口增值税专用缴款书和废旧物资发票管
文章来源： 文章作者： 发布时间：2007-06-20 02:33 字体： [大 中 小]　 进入论坛
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国税函[2004]第128号

颁布日期：20040121 　实施日期：20040121 　颁布单位：国家税务总局

　　Guo Shui Han[2004]No.128

　　January 21， 2004

　　To the national taxation1 bureaus of all the provinces， autonomous2 regions and municipalities directly under the State Council and cities with separate plans under the state plan，

　　In order to crack down the illegal activity of tax evasions3 by using the Special Bill of Payment of Import VAT4 and the invoice5 of waste material， to strengthening the administration and supervision6 of VAT and to plug the tax leak， the State Administration of Taxation （hereinafter refer to as SAT） promulgate7 the Measures on audit8 the Special Bill of Payment of Import VAT and the Measures on audit the invoice of waste materials to you departments now， and the concerning matters are hereby notified as follows：

　　1. It is presently an important measure of strengthening the administration of VAT and of plugging tax leaks to strengthen the administration and supervision of the Special Bill of Payment of Import VAT and the invoice of waste material. After the promulgating9 of this circular， all the bureaus and offices of SAT shall convene10 the special meeting to assign the tasks， to comprehensively spread the spirit of this circular， to train the competent officials and taxpayers12 so that the policy can be fully13 implemented15.

　　2. In order to meet the need of one-window contrasting of the 4 sorts of non-VAT-invoice including the invoice of waste materials， the custom duty payment certificate， the receipt of primary product purchasing and the invoice of transportation cost， it is decided16 to alter the content of reporting form specified17 in the Measure of Tax Declaration of Normal VAT Taxpayers as follows：

　　（1） Adjust the column 5 of the Annex18 II of Tax Return of VAT to “ among them： Custom duty payment certificate”。 This column reflects specifically the deducted20 purchasing tax amount declared with the custom duty payment certificate according to the laws and regulations of the imported goods of the taxpayers， including the goods of the tax rate of 17% and 13%

　　（2） Adjust the column 6 of the Annex II of Tax Return of VAT to “the receipt of primary product purchasing and normal invoice”。 This column reflects specifically the deducted purchasing tax amount declared with the receipt of primary product purchasing and normal invoice according to the laws and regulations because of the purchasing of the tax-free primary products of the taxpayers.

　　（3） Adjust the column 7 of the Annex II of Tax Return of VAT to “the invoice of waste materials”。 This column reflects specifically the deducted purchasing tax amount declared with the normal invoice according to the laws and regulations because of the purchasing of the waste materials of the taxpayers.

　　（4） Adjust the column 8 of the Annex II of Tax Return of VAT to “the invoice of transportation cost”。 This column reflects specifically the deducted purchasing tax amount declared with the normal invoice of transportation cost according to the laws and regulations because of the purchasing of the taxpayers

　　3. The SAT will promulgate the provisions on the matters of information collection， audit and check of the custom duty payment certificate and the invoice of waste material later.

　　4. The questions in the course of implement14 of this circular shall be reported to the national taxation bureau at the provincial21 level， and then be consulted and reflected to the State Administration of Taxation.

　　Linkman：

　　Liu Feng， Office of Invoice Tax Control， Department of Circulation Tax 010-63417700

　　Gong Bin22， Office of audit and evaluation23， Department of Circulation Tax 010-63417797

　　Liu Hao， Office of VAT， Department of Circulation Tax 010-63417705

　　5. This circular shall go into effect as of February 1， 2004

　　Annex I：

　　Measures on Audit of Special Bill of Payment of Import VAT

　　1. After getting all the Special Bill of Payment of Import VAT （hereinafter referred to as the custom duty payment certificate） to deduct19 the VAT， the normal VAT payers shall fill the detailed24 list of deduct （Appendix I ） one by one according to the custom duty payment certificate， and shall report them with the tax return simultaneously25 at the time of VAT declaration. The taxpayers are allowed to offer the paper documents of the detailed list of deduct of the custom duty payment certificate only when they declare in February （those who miss the period of declaration shall re-offer after the period of the month）， and from March， the taxpayers shall offer the paper documents and the software or other memory medium that record the electronic data of the detailed list of deduct at the same time. The purchasing tax amount shall not be deducted if the mentioned documents are not offered. The very certificate cannot be used to deduct the purchasing tax amount if the detailed list of deduct of the custom duty payment certificate was not filled or not totally filled according to the related regulations.

　　2. The information collection software of the detailed list of deduct of custom duty payment certificate shall be unified26 tapped by the SAT， and shall be freely provided to the taxpayers by the competent tax authority. The national tax bureaus and taxpayers can download the software from the website of the State Administration of Taxation （http://chinatax.gov.cn） after February 25.

　　3. The custom duty payment certificate that obtained after February 1， 2004 shall be declared to deduct before the deadline of the first declaration period after 90 days of the obtain of the certificate， and shall not deduct any purchasing tax amount after the deadline. The custom duty payment certificate that obtained before January 31， 2004 must be declared to deduct before the declaration period of May， 2004， and it can not be used to deduct any purchasing tax amount after the period.

　　4. The competent tax authority shall do the following audit in the procedure of VAT declaration.

　　（1） To audit whether there is data in the column 5 of the Annex II of the VAT Tax Return and to audit the offer of the deduct list if there is any data.

　　（2） To audit whether the deduct list of the custom duty payment certificate is fully filled.

　　（3） To audit whether the data in the column of Tax amount in the deduct list equals to the data in the column of Tax amount of the custom duty payment certificate in the Annex II of the VAT Tax Return.

　　The competent tax authority shall demand the taxpayers to re-offer the related documents or to redeclare after amending27 the related data if it was found out that the taxpayer11 did not offer the deduct list or there exist problem after the audit.

　　5. The normal VAT taxpayers are allowed not to offer the deduct list if they do not obtain the current custom duty payment certificate.

　　Annex II

　　Measures on auditing28 the invoice of waste materials

　　1. The unit managing the recycling of wasted materials （hereinafter refer to as waste-units） shall fill one by one the detailed list of waste materials （hereinafter refer to as the detailed list of making） according to the normal invoices29 of selling the materials， and shall offer it in accordance with the VAT tax return in the course of VAT declaration. The taxpayers are allowed to offer the paper documents of the detailed list only when they declare in February （those who miss the period of declaration shall re-offer after the period of the month）， and from March， the taxpayers shall offer the paper documents and the software or other memory medium that record the electronic data of the deduct list at the same time.

　　2. The waste-unit shall tap the finance stamp and the stamp of the invoice maker30 when they make the normal invoice in the course of selling the waste materials. The normal VAT taxpayers of manufacturing units cannot deduct the purchasing tax amount with the invoice that has no stamp of the invoice maker.

　　3. After getting all the invoice of waste materials to deduct the VAT， the normal VAT payers shall fill the deduct bill of invoice of waste materials （appendix 3， hereinafter refer to as the detailed list of deduct） one by one according to the invoice， and shall offer them with the tax return simultaneously at the time of VAT declaration. The taxpayers are allowed to offer the paper documents of the deduct list only when they declare in February （those who miss the period of declaration shall re-offer after the period of the month）， and from March， the taxpayers shall offer the paper documents and the software or other memory medium that record the electronic data of the deduct list at the same time. The purchasing tax amount shall not be deducted if the mentioned documents are not offered. The very certificate cannot be used to deduct the purchasing tax amount if the deduct list was not filled or not totally filled according to the related regulations.

　　4. The information collection software of the detailed list of deduct and the detail list of making shall be unified tapped by the State Administration of Taxation， and shall be freely provided to the taxpayers by the competent tax authority. The national tax bureaus and taxpayers can download the software from the website of the State Administration of Taxation （http://chinatax.gov.cn） after February 25.

　　5. The invoice of waste materials made after March 1， 2004 shall be declared to deduct before the deadline of the first declaration period after 90 days of the making of the invoice， and shall not deduct any purchasing tax amount after the deadline. The invoice of waste materials made before March 1， 2004 must be declared to deduct before the declaration period of June， 2004， and it can not be used to deduct any purchasing tax amount after the period.

　　6. The invoice of waste materials without the stamp of invoice maker that made before March 1， 2004 being holding by the manufacturing units is allowed to deduct the purchasing tax amount， and the column of ID of Sell Taxpayer and the column of No. of the Competent Tax Authority of the Sell Taxpayer are allowed not to be filled temporarily.

　　7. The detailed list of making and the detailed list of deduct are allowed not to be offered to the competent tax authority in the case of the waste-unit did not make the invoice of waste materials and the normal VAT taxpayers did not obtain the invoice.

　　8. The competent tax authority shall do the following audit in the procedure of VAT declaration.

　　（1） To audit the declaration of the waste-unit

　　i.Whether the detailed list of making is fully filled

　　ii. Whether the data in the item of Total Amount in the column of Invoice Amount in the detailed list of making equals to or less than the data in the item of Saleroom of Tax-free Goods in the column 16 Making Normal Invoice in the Annex I of the VAT tax return

　　（2） To audit the declaration of the obtain of the invoice of waste materials

　　i. Whether there is data in the column 7 Invoice of waste materials and whether offer the detailed list of deduct if there is data

　　ii. Whether the detailed list of deduct is fully filled

　　iii. whether the data in the column of Invoice Amount and column of Deduct Tax Amount is equals to the data In the column 7 Invoice of waste materials of the Annex II of VAT tax return

　　The competent tax authority shall demand the taxpayers to re-offer the related documents or to re- declare after amending the related data if it was found out that the taxpayer did not offer the detailed list of making and the detailed list of deduct or there exist problem after the audit.

　　9. The waste-unit that be proved to falsely making the invoice of waste materials will not apply the policy of exempt31 VAT， and will be punished by the competent tax authority in accordance with the related laws and regulations.

　　Annex： the sample of the stamp of invoice maker （omitted）



点击收听单词发音收听单词发音  

1 taxation tqVwP     
n.征税，税收，税金
参考例句：
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
2 autonomous DPyyv     
adj.自治的；独立的
参考例句：
  • They proudly declared themselves part of a new autonomous province.他们自豪地宣布成为新自治省的一部分。
  • This is a matter that comes within the jurisdiction of the autonomous region.这件事是属于自治区权限以内的事务。
3 evasions 12dca57d919978b4dcae557be5e6384e     
逃避( evasion的名词复数 )； 回避； 遁辞； 借口
参考例句：
  • A little overwhelmed, I began the generalized evasions which that question deserves. 我有点不知所措，就开始说一些含糊其词的话来搪塞。
  • His answers to my questions were all evasions. 他对我的问题的回答均为遁词。
4 vat sKszW     
n.(=value added tax)增值税，大桶
参考例句：
  • The office is asking for the vat papers.办事处要有关增值税的文件。
  • His father emptied sacks of stale rye bread into the vat.他父亲把一袋袋发霉的黑面包倒进大桶里。
5 invoice m4exB     
vt.开发票；n.发票，装货清单
参考例句：
  • The seller has to issue a tax invoice.销售者必须开具税务发票。
  • We will then send you an invoice for the total course fees.然后我们会把全部课程费用的发票寄给你。
6 supervision hr6wv     
n.监督，管理
参考例句：
  • The work was done under my supervision.这项工作是在我的监督之下完成的。
  • The old man's will was executed under the personal supervision of the lawyer.老人的遗嘱是在律师的亲自监督下执行的。
7 promulgate Etnyl     
v.宣布；传播；颁布（法令、新法律等）
参考例句：
  • The king promulgate a decree.国王颁布了一项命令。
  • The shipping industry promulgated a voluntary code.航运业对自律守则进行了宣传。
8 audit wuGzw     
v.审计；查帐；核对；旁听
参考例句：
  • Each year they audit our accounts and certify them as being true and fair.他们每年对我们进行账务审核，以确保其真实无误。
  • As usual,the yearly audit will take place in December.跟往常一样，年度审计将在十二月份进行。
9 promulgating ff289ef45303728da39a02eaab99b094     
v.宣扬（某事物）( promulgate的现在分词 )；传播；公布；颁布（法令、新法律等）
参考例句：
  • While they promulgating the Christianity, English was also publicized in China. 他们在传教的同时，英语也在中国得到了广泛的传播。 来自互联网
  • It is a philosophy of life, promulgating numerous and complicated existence. “生活艺术论”是林语堂文化观、人生观和审美观的集中体现。 来自互联网
10 convene QpSzZ     
v.集合，召集，召唤，聚集，集合
参考例句：
  • The Diet will convene at 3p.m. tomorrow.国会将于明天下午三点钟开会。
  • Senior officials convened in October 1991 in London.1991年10月，高级官员在伦敦会齐。
11 taxpayer ig5zjJ     
n.纳税人
参考例句：
  • The new scheme will run off with a lot of the taxpayer's money.这项新计划将用去纳税人许多钱。
  • The taxpayer are unfavourably disposed towards the recent tax increase.纳税者对最近的增加税收十分反感。
12 taxpayers 8fa061caeafce8edc9456e95d19c84b4     
纳税人，纳税的机构( taxpayer的名词复数 )
参考例句：
  • Finance for education comes from taxpayers. 教育经费来自纳税人。
  • She was declaiming against the waste of the taxpayers' money. 她慷慨陈词猛烈抨击对纳税人金钱的浪费。
13 fully Gfuzd     
adv.完全地，全部地，彻底地；充分地
参考例句：
  • The doctor asked me to breathe in,then to breathe out fully.医生让我先吸气，然后全部呼出。
  • They soon became fully integrated into the local community.他们很快就完全融入了当地人的圈子。
14 implement WcdzG     
n.(pl.)工具，器具；vt.实行，实施，执行
参考例句：
  • Don't undertake a project unless you can implement it.不要承担一项计划，除非你能完成这项计划。
  • The best implement for digging a garden is a spade.在花园里挖土的最好工具是铁锹。
15 implemented a0211e5272f6fc75ac06e2d62558aff0     
v.实现( implement的过去式和过去分词 )；执行；贯彻；使生效
参考例句：
  • This agreement, if not implemented, is a mere scrap of paper. 这个协定如不执行只不过是一纸空文。 来自《现代汉英综合大词典》
  • The economy is in danger of collapse unless far-reaching reforms are implemented. 如果不实施影响深远的改革，经济就面临崩溃的危险。 来自辞典例句
16 decided lvqzZd     
adj.决定了的，坚决的；明显的，明确的
参考例句：
  • This gave them a decided advantage over their opponents.这使他们比对手具有明显的优势。
  • There is a decided difference between British and Chinese way of greeting.英国人和中国人打招呼的方式有很明显的区别。
17 specified ZhezwZ     
adj.特定的
参考例句：
  • The architect specified oak for the wood trim. 那位建筑师指定用橡木做木饰条。
  • It is generated by some specified means. 这是由某些未加说明的方法产生的。
18 annex HwzzC     
vt.兼并，吞并；n.附属建筑物
参考例句：
  • It plans to annex an England company in order to enlarge the market.它计划兼并一家英国公司以扩大市场。
  • The annex has been built on to the main building.主楼配建有附属的建筑物。
19 deduct pxfx7     
vt.扣除，减去
参考例句：
  • You can deduct the twenty - five cents out of my allowance.你可在我的零用钱里扣去二角五分钱。
  • On condition of your signing this contract,I will deduct a percentage.如果你在这份合同上签字，我就会给你减免一个百分比。
20 deducted 0dc984071646e559dd56c3bd5451fd72     
v.扣除，减去( deduct的过去式和过去分词 )
参考例句：
  • The cost of your uniform will be deducted from your wages. 制服费将从你的工资中扣除。
  • The cost of the breakages will be deducted from your pay. 损坏东西的费用将从你的工资中扣除。 来自《简明英汉词典》
21 provincial Nt8ye     
adj.省的，地方的；n．外省人，乡下人
参考例句：
  • City dwellers think country folk have provincial attitudes.城里人以为乡下人思想迂腐。
  • Two leading cadres came down from the provincial capital yesterday.昨天从省里下来了两位领导干部。
22 bin yR2yz     
n.箱柜；vt.放入箱内；[计算机] DOS文件名:二进制目标文件
参考例句：
  • He emptied several bags of rice into a bin.他把几袋米倒进大箱里。
  • He threw the empty bottles in the bin.他把空瓶子扔进垃圾箱。
23 evaluation onFxd     
n.估价，评价；赋值
参考例句：
  • I attempted an honest evaluation of my own life.我试图如实地评价我自己的一生。
  • The new scheme is still under evaluation.新方案还在评估阶段。
24 detailed xuNzms     
adj.详细的，详尽的，极注意细节的，完全的
参考例句：
  • He had made a detailed study of the terrain.他对地形作了缜密的研究。
  • A detailed list of our publications is available on request.我们的出版物有一份详细的目录备索。
25 simultaneously 4iBz1o     
adv.同时发生地，同时进行地
参考例句：
  • The radar beam can track a number of targets almost simultaneously.雷达波几乎可以同时追着多个目标。
  • The Windows allow a computer user to execute multiple programs simultaneously.Windows允许计算机用户同时运行多个程序。
26 unified 40b03ccf3c2da88cc503272d1de3441c     
(unify 的过去式和过去分词)； 统一的； 统一标准的； 一元化的
参考例句：
  • The teacher unified the answer of her pupil with hers. 老师核对了学生的答案。
  • The First Emperor of Qin unified China in 221 B.C. 秦始皇于公元前221年统一中国。
27 amending 3b6cbbbfac3f73caf84c14007b7a5bdc     
改良，修改，修订( amend的现在分词 )； 改良，修改，修订( amend的第三人称单数 )( amends的现在分词 )
参考例句：
  • Amending acts in 1933,1934, and 1935 attempted to help honest debtors rehabilitate themselves. 一九三三年，一九三四年和一九三五年通过的修正案是为了帮助诚实的债务人恢复自己的地位。
  • Two ways were used about the error-amending of contour curve. 采用两种方法对凸轮轮廓曲线进行了修正。
28 auditing JyVzib     
n.审计，查账，决算
参考例句：
  • Auditing standards are the rules governing how an audit is performed.收支检查标准是规则统治一个稽核如何被运行。
  • The auditing services market is dominated by a few large accounting firms.审计服务市场被几家大型会计公司独占了。
29 invoices 56deca22a707214865f7ea3ae6391d67     
发票( invoice的名词复数 )； （发货或服务）费用清单； 清单上货物的装运； 货物的托运
参考例句：
  • Take the example of a purchasing clerk keying invoices into a system. 继续说录入员输入发票的例子，这个录入员是一个全职的数据输入人员。 来自About Face 3交互设计精髓
  • Consular invoices are declarations made at the consulate of the importing country. 领事发票是进口国领事馆签发的一种申报书。
30 maker DALxN     
n.制造者，制造商
参考例句：
  • He is a trouble maker，You must be distant with him.他是个捣蛋鬼，你不要跟他在一起。
  • A cabinet maker must be a master craftsman.家具木工必须是技艺高超的手艺人。
31 exempt wmgxo     
adj.免除的；v.使免除；n.免税者，被免除义务者
参考例句：
  • These goods are exempt from customs duties.这些货物免征关税。
  • He is exempt from punishment about this thing.关于此事对他已免于处分。
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