Dear taxpayers and payers: Tax payments "go to the maximum once" means that taxpayers need to go to the tax authorities once at most when handling tax payments within the scope of the "go to the maximum once".

Dear taxpayers and payers:
Tax payment matters "once one visit at most", which means that taxpayers handle tax matters within the scope of "once one visit list". On the premise that the information is complete and meets the statutory acceptance conditions, they only need to go to the tax authority once at most. It should be noted that if your tax payment matters do not meet the statutory acceptance conditions, or if the information submitted is incomplete, it will not apply to "go to once at most".
At present, there are 191 tax matters for Liaoning Provincial Taxation Bureau "going to go at one time" and it is recommended that taxpayers choose "contactless" online tax payment channel to handle related services first, so as to achieve "no need to go at one time". Taxpayers go to the tax payment service venue to handle related business. Local tax authorities will actively guide and guide you to give priority to handling related business through the "Electronic Tax Bureau Self-Service Taxation Area".
Today we will introduce to you the Liaoning Provincial Taxation Bureau’s “One-time visit” high-frequency matter service series (Eleventh)

1. Application conditions

1. Small-scale taxpayers (including self-employed) who have completed tax registration and other taxpayers who can issue special value-added tax invoices determined by the State Administration of Taxation who have committed VAT taxable behavior and need to issue VAT special invoices , they can apply to the competent tax authority for issuance.
2. Small-scale taxpayers in the cargo transportation industry who apply for special VAT invoices issued on behalf of others shall apply to the "application conditions" of "record of special VAT invoices issued on behalf of others by small-scale taxpayers in the cargo transportation industry to issue special VAT invoices issued on behalf of others by other places".

2. Processing materials

1. Small-scale taxpayers in the cargo transportation industry who issue special value-added tax invoices:

2. Other taxpayers applying for a special VAT invoice:

Notes

33. Processing channels

1. Tax service halls of various county and district bureaus of Liaoning Provincial Taxation Bureau
For details of the location, please refer to the tax handling map: https://12366.chinatax.gov.cn/bsfw/bsdt/
2. Liaoning Provincial Electronic Taxation Bureau of the State Administration of Taxation
Website: https://etax.liaoning.chinatax.gov.cn/

4. Precautions

1. Taxpayers are responsible for the authenticity and legality of the submitted materials. (National Tax Service Standards for Tax Authorities Version 3.0)

2. Document forms can be checked and downloaded in the "Download Center" column of the Liaoning Provincial Taxation Bureau website or collected in the tax service hall.

3. Taxpayers use electronic signatures that meet the conditions stipulated in of the Electronic Signature Law, which have the same legal effect as handwritten signatures or stamps.

4. If all the proof materials provided by the taxpayer are copies, they must be marked as "consistent with the original" and signed.

5. Tax handlers who have been verified by real-name information will no longer provide registration documents and copies of their ID documents.

6. Starting from February 1, 2020, small-scale VAT taxpayers (except other individuals) have VAT taxable behavior and need to issue special invoice , they can voluntarily choose to use the VAT invoice management system to issue it on their own.For those who choose to issue a small-scale taxpayer that they issue, the tax authorities will no longer issue special invoices for them; those who do not choose to issue a special invoices for themselves can still apply for issuance on their behalf.

7. After accepting the tax entrusted by the tax authorities to collect taxes, the insurance industry, securities industry, credit card industry and tourism industry enterprises may apply to the competent tax authority for a summary of the issuance of ordinary value-added tax invoices or special value-added tax invoices on behalf of the agent or broker. When issuing a VAT invoice on behalf of the competent tax authority, a detailed list of the personal insurance agent's name, ID number, contact information, payment time, payment amount, and tax collection shall be issued to the competent tax authority. When the competent tax authority summarizes the issuance of value-added tax invoices for individual insurance agents, the words "Summary of VAT " are indicated in the notes column.

8. If other individuals entrust real estate agencies, housing rental enterprises and other units to rent real estate and need to issue a VAT invoice to the lessee, the entrusted unit may apply to issue a VAT invoice to the competent tax authority in accordance with regulations.

9. If the taxpayer needs to invalidate the value-added tax invoice issued on behalf of the person due to errors in issuance, sales return, sales discount, service suspension, etc., the taxpayer needs to invalidate the value-added tax invoice issued on behalf of the person, and the taxpayer can apply for an invalidation application to the original tax invoice issued on behalf of the person in the month of issuance of the invoice issued on behalf of the person; if the conditions for the person invoice are not met, it can be handled by issuing the red invoice ; if the taxpayer needs to refund the levy, he can apply for a tax refund from the tax authority.

10. If a taxpayer provides highway or inland freight transportation services in the country and needs to issue a special value-added tax invoice, he or she can apply to the tax authority for issuance of a special value-added tax invoice on behalf of the tax authorities at any place of tax registration, place of departure, place of arrival, or place of transportation business contracting (including the location of the Internet logistics platform).

11. If a small-scale taxpayer transfers the real estate obtained by him and cannot issue a VAT invoice on his own, he may apply to the competent tax authority in the place where the real estate is located; if the taxpayer transfers the real estate obtained by him and cannot issue a VAT invoice on his own, he may not issue or apply for a VAT invoice on his own.
If a small-scale taxpayer is unable to issue a VAT invoice on his own if the taxpayer is renting real estate, he may apply to issue a VAT invoice on his behalf from the competent tax authority where the real estate is located; if a taxpayer rents real estate from other individuals, he shall not issue or apply for a VAT invoice on his behalf.
If other individuals sell real estate they acquire and rent real estate, and the purchaser or lessee does not belong to other individuals, the taxpayer may apply to the competent tax authority in charge of the real estate to issue a special value-added tax invoice on behalf of the tax authorities.
If a small-scale taxpayer provides construction services across counties (cities, districts) and cannot issue a VAT invoice on his own, he may apply to issue a VAT invoice on his behalf from the competent tax authority of the construction service based on all the prices obtained and the extra-price fees .

12. If a taxpayer needs to use an invoice to handle property transfer procedures, he or she can use the sixth special value-added tax invoice or the third special value-added tax invoice.

13. Small-scale VAT taxpayers should stamp the invoice special seal of the unit on the note column of issuing a special VAT invoice for publication on behalf of their company.

14. When providing construction services, when taxpayers issue value-added tax invoices on their behalf, they should provide the name of the county (city, district) and project name of the place where the construction service occurred.
When selling real estate, when the taxpayer issues a VAT invoice on his behalf, he should fill in the real estate name and house property certificate number in the "Taxable Products or Taxable Services and Service Name" column (if there is no house property certificate, you can not fill in it), fill in the area unit in the "Unit" column, and provide the detailed address of the real estate.
When renting real estate, the taxpayer should provide the detailed address of the real estate when issuing a VAT invoice on his behalf.

5. Document based on

1. " Invoice Management Measures for the People's Republic of China " Article 16

2. " Implementation Rules for the Invoice Management Measures for the People's Republic of China " (Open No. 25 of the State Administration of Taxation, State Administration of Taxation, Order No. 37, 4 No. 4, No. 48) Article 19

Source of this article: This article is collected and compiled in Liaoning Taxation

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edited: sometimes
compiled: May 25, 2022