Announcement of the State Taxation Administration on Matters Concerning the Integration of VAT, Consumption Tax and Surcharge Declaration Forms

To implement the "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the General Office of the CPC Central Committee and the General Office of the State Council, further advance the reform of "streamlining administration, delegating power, improving regulation, and upgrading services" in the tax field, optimize the business environment, and, in accordance with the requirements of carrying out the "I do practical things for the masses" practice activity in Party history learning and education, effectively reduce the filing burden on taxpayers and fee payers, in accordance with the "Opinions of the State Taxation Administration on Carrying Out the 2021 'I Do Practical Things for Taxpayers and Fee Payers and the Convenient Tax Spring Breeze Action'" (Shui Zong Fa [2021] No. 14), the State Taxation Administration has decided to fully implement the integration of VAT and consumption tax filing forms with surcharge filing forms. The interpretation is as follows:

I. What is the meaning of integrating VAT and consumption tax filing forms with surcharge filing forms respectively?

When a taxpayer files value-added tax and consumption tax, it shall simultaneously file surtaxes such as urban maintenance and construction tax, education surcharge, and local education surcharge. The integration of value-added tax and consumption tax with surtax filing forms respectively means integrating the Value-Added Tax Return (Applicable to General Taxpayers), the Value-Added Tax Return (Applicable to Small-Scale Taxpayers) and their attached schedules, the Value-Added Tax Prepayment Return, and the Consumption Tax Return with the Urban Maintenance and Construction Tax, Education Surcharge, and Local Education Surcharge Return, and adopting the Value-Added Tax and Surtax Return (Applicable to General Taxpayers), the Value-Added Tax and Surtax Return (Applicable to Small-Scale Taxpayers), the Value-Added Tax and Surtax Prepayment Return and their attached schedules, and the Consumption Tax and Surtax Return.

II. Why integrate VAT and consumption tax with surcharge filing forms respectively?

To further optimize the tax business environment, improve tax handling efficiency, and enhance the tax handling experience, the State Taxation Administration, on the basis of successfully implementing the consolidated filing of various property and behavior taxes, has integrated VAT and consumption tax filings with surcharge filings respectively.

First, optimize tax handling processes. Surcharges are levied as additions to VAT and consumption tax, and separate filing of surcharges easily causes problems such as being out of sync with VAT and consumption tax filings. By integrating the main tax and surcharge filing forms, following the approach of "one-form filing, joint collection and management," surcharge filing information is treated as an attachment (schedule) to the VAT and consumption tax filing forms, realizing shared use of VAT, consumption tax, and surcharge information, improving filing efficiency and facilitating taxpayer operations.

Second, reduce the tax filing burden. Integrate the main tax and surtax filing forms, comprehensively sort out and integrate the original forms and data items, and reduce the number of forms and data items. The new filing forms make full use of data shared by departments and data from other collection and administration links, enabling automatic pre-filling of existing data, thereby greatly reducing the filing burden on taxpayers and fee payers and lowering the probability of filing errors.

Third, improve tax handling quality and efficiency. Integrate the main tax and surcharge filing forms, and use information technology to achieve automatic tax calculation, data correlation and comparison, and filing anomaly prompts, which can effectively avoid omissions and errors, help ensure filing quality, and help preferential policies be implemented in a timely manner. By integrating the filing forms of various taxes and fees, it achieves "one report, one filing, one payment, one voucher" for multiple taxes and fees, improving tax handling efficiency.

III. How to declare VAT, consumption tax, and surcharges?

In the newly launched VAT and Surcharge Tax Return (Applicable to General Taxpayers), VAT and Surcharge Tax Return (Applicable to Small-Scale Taxpayers), VAT and Surcharge Prepayment Return and their attached materials, and Consumption Tax and Surcharge Tax Return, the surcharge tax return serves as attached material or a schedule, and taxpayers complete the surcharge tax filing at the same time as the VAT and consumption tax filing.

Specifically, after taxpayers fill in VAT and consumption tax-related filing information, it is automatically brought into the additional tax and fee attachment materials (attached tables); after taxpayers complete other filing information for additional taxes and fees, they return to the main VAT and consumption tax filing form to form the taxpayer's VAT, consumption tax, and additional tax and fee data payable for the current period. The pre-filling of the above form information is all automatically realized by the system.

IV. After the integrated filing forms take effect, can the original surcharge tax filing forms still be used?

After the integration of VAT, consumption tax, and additional tax and fee filing forms, not only were the filing forms improved, but the information systems and electronic tax bureau supporting filing were also optimized and enhanced in functionality, covering all scenarios of VAT, consumption tax, and additional tax and fee filing. Therefore, after the integrated filing forms take effect, the former "Urban Maintenance and Construction Tax, Education Surcharge, Local Education Surcharge Filing Form" is no longer used.

V. After the integration of filing forms, what changes are there in VAT filing?

In the new filing forms, in addition to the combined filing of main taxes and surcharges, VAT filing has also been optimized and adjusted.

(1) After using the new return form, what changes are there in the VAT tax filing content for general taxpayers?

The main changes in the newly launched VAT and Surcharge Tax Return (Applicable to General Taxpayers) and its attached materials are in three aspects: First, columns 39 to 41 for "surcharge taxes" are added to the main table of the original VAT Tax Return (Applicable to General Taxpayers), and the table name is adjusted to VAT and Surcharge Tax Return (Applicable to General Taxpayers); Second, column 23 "other circumstances in which input tax should be transferred out" in the original VAT Tax Return Attached Material (II) (Details of Input Tax for the Current Period) is split into column 23a "input tax transferred out for abnormal vouchers" and column 23b "other circumstances in which input tax should be transferred out," and the table name is adjusted to VAT and Surcharge Tax Return Attached Material (II) (Details of Input Tax for the Current Period). Column 23a is specifically used to report the transfer-out of abnormal VAT deduction vouchers, and column 23b reports the content of the original column 23. Third, VAT and Surcharge Tax Return Attached Material (V) (Surcharge Tax Details) is added.

The main change involving VAT tax filing content is that when taxpayers handle tax filing, they need to fill in the input tax amount that should be transferred out as abnormal VAT deduction vouchers for the current period according to regulations in line 23a "Input tax transferred out for abnormal vouchers" of the "VAT and Additional Tax Payment Return Schedule (II)" (Current Period Input Tax Details). For those that have already been transferred out as abnormal VAT deduction vouchers in previous periods, where the abnormal voucher has been lifted or the tax authority has verified and allowed continued deduction, and the taxpayer has reconfirmed the input tax amount used for deduction, fill in a negative number in this column.

(2) After using the new filing form, what changes are there in the VAT filing content for small-scale taxpayers?

The main changes in the newly launched VAT and Surcharge Tax Return (Applicable to Small-Scale Taxpayers) and its attached materials are in three aspects: First, columns 23 to 25 for "surcharge taxes" are added to the main table of the original VAT Tax Return (Applicable to Small-Scale Taxpayers), and the table name is adjusted to VAT and Surcharge Tax Return (Applicable to Small-Scale Taxpayers). Second, the names of columns related to sales amounts from VAT special invoices issued and sales amounts from ordinary invoices issued in the main table of the original VAT Tax Return (Applicable to Small-Scale Taxpayers) are adjusted to more accurate expressions, namely changing the names of columns 2 and 5 from the original "tax-exclusive sales amount of VAT special invoices issued by tax authorities on behalf" to "tax-exclusive sales amount of VAT special invoices"; and changing the names of columns 3, 6, 8, and 14 from the original "tax-exclusive sales amount of ordinary invoices issued by tax-control devices" to "tax-exclusive sales amount of other VAT invoices," with the specific reporting requirements for the above columns unchanged. Third, VAT and Surcharge Tax Return (Applicable to Small-Scale Taxpayers) Attached Material (II) (Surcharge Tax Details) is added.

The VAT tax filing content and standards involved in the VAT and Surcharge Tax Return (Applicable to Small-Scale Taxpayers) and its annexes remain unchanged.

(3) For tax payment periods belonging to July 2021 and thereafter, the taxpayer receives a tax matter notice served by the competent tax authority, informing it that the VAT special invoice it has declared for deduction is an abnormal VAT deduction voucher. How should the taxpayer handle this when filing the tax return?

According to the filling instructions for the VAT and Surcharge Tax Return (Applicable to General Taxpayers) and its attached materials, Column 23a "Abnormal Voucher Transferred-out Input Tax" of the VAT and Surcharge Tax Return Attached Materials (II) shall be filled with the input tax transferred out for abnormal VAT deduction vouchers in the current period.

If the taxpayer's tax credit rating is not Grade A, according to Article 3, Item (1) of the State Taxation Administration Announcement on Matters Concerning the Administration of Abnormal VAT Deduction Vouchers (Announcement No. 38 of 2019, hereinafter referred to as Announcement No. 38), when the taxpayer handles the VAT and surtax filing for the tax period corresponding to the receipt of the relevant tax matter notice, it shall, in accordance with the filling instructions for the Supplementary Information Table (II) of the VAT and Surtax Return, include the deducted amount of the corresponding special invoice in Column 23a of the Supplementary Information Table (II) of the VAT and Surtax Return.

If the taxpayer's tax credit rating is Grade A, then according to Article 3, Item (4) of Announcement No. 38, within 10 working days from the date of receiving the tax authority's notice, it may submit a verification application to the competent tax authority. Before the tax authority issues the verification result, it may temporarily not transfer out the input VAT, and it is also not necessary to include the deducted amount of the corresponding special invoice in Column 23a of the Supplementary Information Table (II) of the VAT and Surtax Return.

If the taxpayer fails to submit a verification application within the time limit, or submits a verification application but upon verification it is confirmed that the relevant invoice does not comply with the current VAT input tax deduction regulations, input tax transfer-out processing shall continue.

(4) For tax periods of July 2021 and thereafter, the taxpayer receives a tax matter notice served by the competent tax authority, informing them that the abnormal VAT deduction voucher for which input tax has been transferred out has been released from abnormal status by the tax authority, and the corresponding special VAT invoice may continue to be deducted in accordance with current regulations. How should the taxpayer handle this when filing tax returns?

According to the filling instructions for the VAT and Surcharge Tax Return (Applicable to General Taxpayers) and its attached materials, Column 23a "Abnormal Voucher Transferred-out Input Tax" of the VAT and Surcharge Tax Return Attached Materials (II) shall be filled with the input tax transferred out for abnormal VAT deduction vouchers in the current period. After abnormal VAT deduction vouchers are transferred out, if verification allows continued deduction and the taxpayer reconfirms use for deduction, a negative number shall be entered in this column.

For abnormal vouchers for which a taxpayer processed input tax transfer-out in tax periods of July 2021 and thereafter, after the abnormal voucher is released, the taxpayer shall first re-select the relevant invoice for deduction verification through the VAT Invoice Comprehensive Service Platform, and then, when filing the VAT and surtax return for the tax period in which the deduction verification is processed, enter the amount allowed to continue to be deducted as a negative number in Column 23a of Supplementary Information (II) to the VAT and Surtax Return in accordance with the filling instructions. For abnormal vouchers for which input tax transfer-out was processed before the tax period of July 2021, no re-selection for deduction verification is required; after verification by the tax authority, the amount allowed to continue to be deducted may be directly entered as a negative number in Column 23a of Supplementary Information (II) to the VAT and Surtax Return.

VI. After the integration of filing forms, what changes are there in consumption tax filing?

In the new filing forms, in addition to the combined filing of main taxes and surcharges, consumption tax filing has also been simplified and optimized.

(1) After using the new return form, what changes are there in the consumption tax return form?

First, integrate the original 8 consumption tax return main forms by tax item into 1 main form. The basic framework remains unchanged, including three parts: sales situation, tax calculation, and tax payment. Serial numbers for rows and columns and intra-form articulation relationships are added, and 3 items such as "opening unpaid tax amount" that do not participate in consumption tax calculation are deleted, facilitating a smooth transition for taxpayers using the new return.

Second, integrate the original 22 consumption tax filing form schedules by tax item into 7 schedules, of which 4 are general schedules, 1 is a special schedule to be filled out by refined oil consumption tax taxpayers, and 2 are special schedules to be filled out by cigarette consumption tax taxpayers.

(2) After using the new filing form, do consumption tax taxpayers subject to different levy items need to fill in all main forms and schedules?

The new filing forms integrate the main form and schedules of the consumption tax filing return previously separated by tax category. Based on the consumption tax collection item information registered by the taxpayer, the system automatically populates contents such as "name of taxable consumer goods" and "applicable tax rate" in the main form of the return as well as the schedules the taxpayer needs to fill in, making filing easier for taxpayers. Special schedules that refined oil consumption tax taxpayers and cigarette consumption tax taxpayers need to fill in are not required for other taxpayers, and the system will not populate them.

(3) After the withholding agent for entrusted processing of taxable consumer goods withholds the tax, how to issue tax payment receipts and file and pay the withheld consumption tax?

After withholding consumption tax on behalf of the withholding agent, a "Tax Payment Receipt of the People's Republic of China (Special for Withholding and Collection)" shall be issued to the entrusting party, who may use the receipt to declare and deduct consumption tax as required.

When the withholding agent declares and pays the withheld consumption tax to the competent tax authority, it shall no longer fill out the "Current Period Collected and Remitted Tax Amount Calculation Table," but shall fill out the general "Detailed Report Table of Withheld and Remitted, Collected and Remitted Tax Amounts" and the attached table of the "Tax Payment Receipt of the People's Republic of China (Special for Withholding and Collection)," and pay the withheld tax based on the total in the "Actual Withheld and Remitted, Collected and Remitted Tax Amount" column of the "Detailed Report Table of Withheld and Remitted, Collected and Remitted Tax Amounts" automatically generated by the system.

(4) If an enterprise is engaged in lubricant production, does it still need to fill out the "Consumption Tax Return for Refined Oil Products" after adopting the new return form?

No longer filing the original "Refined Oil Consumption Tax Tax Filing Form." The new filing form has maximized compatibility with the functions of the original various consumption tax filing forms and is automatically associated with tax type registration information. During filing, the system will automatically bring out the "Current Period Deductible Tax Amount Calculation Form (Applicable to Refined Oil Consumption Tax Taxpayers)" dedicated to refined oil consumption tax taxpayers, and the beginning refined oil inventory will be automatically brought in. Taxpayers can continue to calculate deductible tax amounts.

Seven, what other issues need attention when filing after the implementation of the Announcement?

The Announcement takes effect on August 1, 2021. Taxpayers filing and paying VAT, consumption tax and surcharges on a monthly basis shall apply the Announcement to VAT, consumption tax and surcharges for tax periods of July 2021 and thereafter. Taxpayers filing and paying VAT, consumption tax and surcharges on a quarterly basis shall apply the Announcement to VAT, consumption tax and surcharges for the third quarter of 2021 and thereafter. Where a taxpayer adjusts tax matters for prior tax periods, the adjustments shall be made in accordance with the relevant rules of the tax return for the corresponding tax period.

Eight, when will the integration of filing forms begin?

On the basis of earlier pilots in Hainan, Shaanxi, Dalian, and Xiamen, starting from August 1, 2021, the integration of VAT, consumption tax, and surtax filing forms was implemented nationwide.

To implement the "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the General Office of the CPC Central Committee and the General Office of the State Council, further advance the reform of "streamlining administration, delegating power, improving regulation, and upgrading services" in the tax field, optimize the business environment, and effectively reduce the filing burden on taxpayers and fee payers, in accordance with Opinions of the State Taxation Administration on Carrying Out the 2021 "Spring Breeze Action for Convenient Tax Payment — Doing Practical Things for Taxpayers and Fee Payers"(Shui Zong Fa [2021] No. 14), the relevant matters concerning the integration of filing forms are hereby announced as follows:

Since August 1, 2021, VAT and consumption tax have been integrated with urban maintenance and construction tax, education surcharge, and local education surcharge filing forms, and the VAT and Surcharge Tax Filing Form (Applicable to General Taxpayers), the VAT and Surcharge Tax Filing Form (Applicable to Small-Scale Taxpayers), the VAT and Surcharge Prepayment Form and their attachments, and the Consumption Tax and Surcharge Tax Filing Form (Attachments 1-7) have been put into use, while the documents and clauses listed in the List of Repealed Documents and Clauses (Attachment 8) are simultaneously repealed.

Hereby announced.

Attachment: 1.VAT and Surcharge Tax Return (Applicable to General Taxpayers) and Its Annexes.xls

　　　2.VAT and Surcharge Tax Return (Applicable to General Taxpayers) and Its Annexes Completion Instructions.pdf

　　　3.VAT and Surcharge Tax Return (Applicable to Small-Scale Taxpayers) and Its Annexes.xls

　　　4.VAT and Surcharge Tax Return (Applicable to Small-Scale Taxpayers) and Its Annexes Completion Instructions.pdf

　　　5.VAT and Surcharge Prepayment Return and Its Annexes.xls

　　　6.VAT and Surcharge Prepayment Return and Its Annexes Completion Instructions.pdf

　　　7.Consumption Tax and Surcharge Filing Form (Note 1 of Attachment 7 repealed as of November 1, 2022).pdf

　　　8.List of abolished documents and clauses.pdf

State Taxation Administration

July 9, 2021