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Q:
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What is the scope of application of the Administration Measures of VAT Invoice Based on Classification and Grading?
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A:
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The Measures apply for all taxpayers who have applied to use VAT invoice.
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Q:
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How are taxpayers classified specifically?
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A:
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Taxpayers are classified to three categories based on their tax risk level, tax credit grading, level of tax law compliance and other relevant factors, which are particular taxpayers, taxpayers under critical management, and ordinary taxpayers.
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Particular taxpayers are those have good tax credit and highly compliance with tax laws.
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2.
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Taxpayers under critical management are those have certain tax risk based on comprehensive judgement for use of VAT invoice, tax declaration, electronic accounting books, violation of laws and regulations and key monitoring data by information systems.
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Ordinary taxpayers are those other than particular taxpayers and taxpayers under critical management.
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Where one of the following situations occurs, and the result of tax risk recognized by information system is abnormal, the ordinary taxpayer shall be classified to taxpayers under critical management:
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declare zero tax for consecutive three months;
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2.
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there are changes in legal representative, finance director, business activities or operating address.
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Q:
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How are taxpayers under critical management categorized?
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A:
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Taxpayers under critical management are those have certain tax risk based on comprehensive judgement by information system and categorized into grade 1 to grade 4, of which the risk levels are low, relatively low, medium and high.
For those apply for VAT invoice for the first time, if the result of tax risk recognized by information system is normal, they shall be managed as grade 2 of taxpayers under critical management.
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Q:
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How is VAT invoice managed based on classification and grading?
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A:
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Particular taxpayers and ordinary taxpayers shall obtain approval (verification) of the number of VAT invoices based on their needs at the process of VAT invoice approval (verification).
For taxpayers under critical management in grade 1, 2 and 3, the highest amount in one VAT special invoice and general invoice and total amount of each month shall be limited to certain amount when they apply for approval (verification) of VAT invoice for the first time, and there are also limitations when they apply for increasing the limits and number.
For taxpayers under critical management in grade 4, the application for VAT invoice shall be rejected at the process of VAT invoice approval (verification). After dealing with relevant penalty the taxpayer may submit the application again.
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Q:
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When does the Measures begin to implement?
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A:
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The Administration Measures of VAT Invoice Based on Classification and Grading implements from 1 November 2020.
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