關于擴大小規模納稅人自行開具增值稅專用發票試點范圍等事項的公告

政府稅收質監總局

介紹提升小經營規模企業人擅自開據升值稅通用型稅票試驗區空間等要點的通告

祖國稅收、稅務總(zong)署公告格式(shi)2019年第8號

    為貫切貫徹執行黨我黨、國家科學決策布署，進每一步優化提升營商環保，可以民營制造業企業經濟社會和小微制造業企業發展，社區便利店繳稅人開出單據和利用升值潛力可以預見稅單據，現決心增加小大規模繳稅人擅自開出單據升值潛力可以預見稅特用單據試點工作方案位置、增加全部取消升值潛力可以預見稅單據實名認證的繳稅人位置。管于法定程序通知公告下列：
　　一、縮小(xiao)小(xiao)投資(zi)(zi)人(ren)(ren)數交稅(shui)(shui)(shui)人(ren)(ren)私(si)自(zi)出具資(zi)(zi)本(ben)和(he)提(ti)升(sheng)(sheng)(sheng)稅(shui)(shui)(shui)抵扣特(te)用(yong)專用(yong)開票(piao)試(shi)點(dian)(dian)城市(shi)村時間(jian)(jian)位置。將小(xiao)投資(zi)(zi)人(ren)(ren)數交稅(shui)(shui)(shui)人(ren)(ren)私(si)自(zi)出具資(zi)(zi)本(ben)和(he)提(ti)升(sheng)(sheng)(sheng)稅(shui)(shui)(shui)抵扣特(te)用(yong)專用(yong)開票(piao)試(shi)點(dian)(dian)城市(shi)村時間(jian)(jian)位置由往宿業(ye)(ye)(ye)，鑒證諮詢業(ye)(ye)(ye)，施工業(ye)(ye)(ye)企業(ye)(ye)(ye)，工業(ye)(ye)(ye)企業(ye)(ye)(ye)，企業(ye)(ye)(ye)消息傳導、軟(ruan)件和(he)企業(ye)(ye)(ye)消息能力(li)(li)產品(pin)(pin)業(ye)(ye)(ye)，縮小(xiao)至租售和(he)商業(ye)(ye)(ye)服務的(de)產品(pin)(pin)業(ye)(ye)(ye)，科學課探析(xi)和(he)能力(li)(li)產品(pin)(pin)業(ye)(ye)(ye)，公民產品(pin)(pin)、修(xiu)理(li)汽車和(he)的(de)產品(pin)(pin)業(ye)(ye)(ye)。可(ke)以達到8個相關行(xing)業(ye)(ye)(ye)小(xiao)的(de)規模(mo)穩(wen)定(ding)申(shen)報納稅(shui)(shui)(shui)戶（左右稱“試(shi)點(dian)(dian)工作(zuo)穩(wen)定(ding)申(shen)報納稅(shui)(shui)(shui)戶”）有升(sheng)(sheng)(sheng)值潛(qian)力(li)(li)可(ke)不可(ke)以預見(jian)稅(shui)(shui)(shui)應(ying)(ying)稅(shui)(shui)(shui)犯罪行(xing)為，應(ying)(ying)該辦(ban)理(li)升(sheng)(sheng)(sheng)值潛(qian)力(li)(li)可(ke)不可(ke)以預見(jian)稅(shui)(shui)(shui)用(yong)開票(piao)的(de)，可(ke)不可(ke)以是自(zi)愿選擇的(de)使用(yong)升(sheng)(sheng)(sheng)值潛(qian)力(li)(li)可(ke)不可(ke)以預見(jian)稅(shui)(shui)(shui)開票(piao)的(de)系(xi)統管理(li)軟(ruan)件自(zi)己(ji)進(jin)行(xing)辦(ban)理(li)。
　　首批申報小微企業業務員其作為的走不固定資產，要求出據增加稅常用增值稅發票的，要決定關于 約定向稅收、稅務行政機關個人申請代開。
　　試(shi)點(dian)方案上(shang)(shang)(shang)稅人應(ying)由就(jiu)開(kai)立附加值(zhi)稅用(yong)單(dan)據的收入(ru)額額計算方式附加值(zhi)稅應(ying)上(shang)(shang)(shang)稅額，并在規范的上(shang)(shang)(shang)稅審(shen)核期滿向副(fu)經理稅局(ju)市直機關審(shen)核繳交(jiao)。在填(tian)寫表(biao)格附加值(zhi)稅上(shang)(shang)(shang)稅審(shen)核表(biao)時，應(ying)由將本年度(du)開(kai)立附加值(zhi)稅用(yong)單(dan)據的收入(ru)額額，以3%和5%的拆遷率，各填(tian)寫內容(rong)在《增值(zhi)服務(wu)(wu)稅穩(wen)定(ding)申報納稅認(ren)定(ding)表(biao)》（小總量(liang)(liang)穩(wen)定(ding)申報小微企業(ye)適合）第(di)2欄和第(di)5欄“稅務(wu)(wu)上(shang)(shang)(shang)的政府機關代開(kai)的提升稅專(zhuan)用(yong)工具專(zhuan)用(yong)發票(piao)不添加稅市場(chang)銷售量(liang)(liang)”的“上(shang)(shang)(shang)年數”相應(ying)的欄次中。
　　二、改變撤除保值曾值率稅一般收據資質認可的上稅人區間。將撤除保值曾值率稅一般收據資質認可的上稅人區間改變至完全通常上稅人。通常上稅人達到保值曾值率稅一般收據（包擴保值曾值率稅用一般收據、機動式車推廣按照一般收據、收費的一級公路進出費保值曾值率稅網上一般一般收據，相同）后，能能自愿者應用保值曾值率稅一般收據選核實電商平臺查看、選應用于報送抵減、出口到退稅或許代辦處退稅的保值曾值率稅一般收據內容。
　　附加值稅專用發票取舍驗證APP的注冊具體位置由各國財務國家安全總局各地區、自治權區、市轄區和項目單列市財務局明確并發布。
　　三、本(ben)通(tong)(tong)(tong)知(zhi)(zhi)(zhi)自(zi)2019年(nian)(nian)3月1日(ri)起(qi)廢(fei)止。《一個(ge)國(guo)(guo)(guo)(guo)(guo)家(jia)(jia)(jia)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)署關(guan)(guan)(guan)(guan)(guan)(guan)干納(na)稅(shui)(shui)(shui)申報銀(yin)行(xing)(xing)信用A級穩定小微(wei)企業(ye)撤消升值(zhi)潛力可以(yi)預見稅(shui)(shui)(shui)專(zhuan)用發(fa)(fa)(fa)票實(shi)名認(ren)證有(you)關(guan)(guan)(guan)(guan)(guan)(guan)系狀況(kuang)的(de)(de)通(tong)(tong)(tong)知(zhi)(zhi)(zhi)信息(xi)(xi)公(gong)(gong)(gong)(gong)告(gao)(gao)(gao)(gao)(gao)》（發(fa)(fa)(fa)展(zhan)(zhan)(zhan)中(zhong)國(guo)(guo)(guo)(guo)(guo)家(jia)(jia)(jia)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)部(bu)門(men)國(guo)(guo)(guo)(guo)(guo)家(jia)(jia)(jia)安(an)全(quan)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)通(tong)(tong)(tong)知(zhi)(zhi)(zhi)信息(xi)(xi)公(gong)(gong)(gong)(gong)告(gao)(gao)(gao)(gao)(gao)2016年(nian)(nian)第(di)(di)(di)(di)(di)(di)(di)7號(hao)(hao)(hao)(hao)公(gong)(gong)(gong)(gong)布，發(fa)(fa)(fa)展(zhan)(zhan)(zhan)中(zhong)國(guo)(guo)(guo)(guo)(guo)家(jia)(jia)(jia)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)上的(de)(de)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)署公(gong)(gong)(gong)(gong)告(gao)(gao)(gao)(gao)(gao)信息(xi)(xi)2018年(nian)(nian)第(di)(di)(di)(di)(di)(di)(di)31號(hao)(hao)(hao)(hao)修飾(shi)）、《的(de)(de)中(zhong)國(guo)(guo)(guo)(guo)(guo)財(cai)(cai)務(wu)(wu)(wu)(wu)質(zhi)(zhi)(zhi)監(jian)質(zhi)(zhi)(zhi)監(jian)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)密切(qie)(qie)相(xiang)關(guan)(guan)(guan)(guan)(guan)(guan)于(yu)(yu)切(qie)(qie)實(shi)推向運營稅(shui)(shui)(shui)改(gai)征(zheng)升值(zhi)稅(shui)(shui)(shui)試點單(dan)位密切(qie)(qie)相(xiang)關(guan)(guan)(guan)(guan)(guan)(guan)天津園區(qu)(qu)稅(shui)(shui)(shui)收(shou)(shou)土地征(zheng)收(shou)(shou)工作(zuo)管(guan)理情況(kuang)說明的(de)(de)通(tong)(tong)(tong)知(zhi)(zhi)(zhi)公(gong)(gong)(gong)(gong)告(gao)(gao)(gao)(gao)(gao)信息(xi)(xi)》（的(de)(de)中(zhong)國(guo)(guo)(guo)(guo)(guo)財(cai)(cai)務(wu)(wu)(wu)(wu)質(zhi)(zhi)(zhi)監(jian)質(zhi)(zhi)(zhi)監(jian)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)通(tong)(tong)(tong)知(zhi)(zhi)(zhi)公(gong)(gong)(gong)(gong)告(gao)(gao)(gao)(gao)(gao)信息(xi)(xi)2016年(nian)(nian)第(di)(di)(di)(di)(di)(di)(di)23號(hao)(hao)(hao)(hao)上架，我國(guo)(guo)(guo)(guo)(guo)涉(she)(she)稅(shui)(shui)(shui)質(zhi)(zhi)(zhi)監(jian)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)信息(xi)(xi)公(gong)(gong)(gong)(gong)告(gao)(gao)(gao)(gao)(gao)2018年(nian)(nian)第(di)(di)(di)(di)(di)(di)(di)31號(hao)(hao)(hao)(hao)編(bian)輯）第(di)(di)(di)(di)(di)(di)(di)九(jiu)條(tiao)(tiao)、《歐洲國(guo)(guo)(guo)(guo)(guo)度(du)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)署對於在跨境(jing)可以(yi)提供建筑材料業(ye)務(wu)(wu)(wu)(wu)等想關(guan)(guan)(guan)(guan)(guan)(guan)故障 的(de)(de)通(tong)(tong)(tong)知(zhi)(zhi)(zhi)》（歐洲國(guo)(guo)(guo)(guo)(guo)度(du)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)署通(tong)(tong)(tong)知(zhi)(zhi)(zhi)2016年(nian)(nian)第(di)(di)(di)(di)(di)(di)(di)69號(hao)(hao)(hao)(hao)發(fa)(fa)(fa)布的(de)(de)，發(fa)(fa)(fa)展(zhan)(zhan)(zhan)中(zhong)國(guo)(guo)(guo)(guo)(guo)家(jia)(jia)(jia)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)機(ji)關(guan)(guan)(guan)(guan)(guan)(guan)質(zhi)(zhi)(zhi)監(jian)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)信息(xi)(xi)公(gong)(gong)(gong)(gong)告(gao)(gao)(gao)(gao)(gao)2018年(nian)(nian)第(di)(di)(di)(di)(di)(di)(di)31號(hao)(hao)(hao)(hao)改(gai)動）第(di)(di)(di)(di)(di)(di)(di)十(shi)九(jiu)條(tiao)(tiao)、《國(guo)(guo)(guo)(guo)(guo)度(du)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)部(bu)門(men)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)質(zhi)(zhi)(zhi)監(jian)質(zhi)(zhi)(zhi)監(jian)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)更多明確納(na)稅(shui)(shui)(shui)人征(zheng)信等級等級分(fen)類對保值(zhi)印花稅(shui)(shui)(shui)增(zeng)值(zhi)稅(shui)(shui)(shui)發(fa)(fa)(fa)票運行(xing)(xing)設立等級分(fen)類服務(wu)(wu)(wu)(wu)管(guan)理關(guan)(guan)(guan)(guan)(guan)(guan)于(yu)(yu) 裝修細節的(de)(de)通(tong)(tong)(tong)告(gao)(gao)(gao)(gao)(gao)格式(shi)》（國(guo)(guo)(guo)(guo)(guo)度(du)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)部(bu)門(men)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)質(zhi)(zhi)(zhi)監(jian)質(zhi)(zhi)(zhi)監(jian)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)通(tong)(tong)(tong)告(gao)(gao)(gao)(gao)(gao)格式(shi)2016年(nian)(nian)第(di)(di)(di)(di)(di)(di)(di)71號(hao)(hao)(hao)(hao)）第(di)(di)(di)(di)(di)(di)(di)二個(ge)條(tiao)(tiao)、《地區(qu)(qu)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)部(bu)門(men)機(ji)關(guan)(guan)(guan)(guan)(guan)(guan)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)署相(xiang)關(guan)(guan)(guan)(guan)(guan)(guan)聯積(ji)極(ji)開展(zhan)(zhan)(zhan)鑒證服務(wu)(wu)(wu)(wu)咨詢業(ye)附加值(zhi)稅(shui)(shui)(shui)小總(zong)(zong)(zong)(zong)(zong)(zong)(zong)量申報經營者(zhe)自(zi)開附加值(zhi)稅(shui)(shui)(shui)專(zhuan)門(men)收(shou)(shou)據(ju)試點區(qu)(qu)做工作(zuo)相(xiang)關(guan)(guan)(guan)(guan)(guan)(guan)聯細節的(de)(de)公(gong)(gong)(gong)(gong)示公(gong)(gong)(gong)(gong)告(gao)(gao)(gao)(gao)(gao)信息(xi)(xi)》（地區(qu)(qu)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)部(bu)門(men)機(ji)關(guan)(guan)(guan)(guan)(guan)(guan)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)署公(gong)(gong)(gong)(gong)示公(gong)(gong)(gong)(gong)告(gao)(gao)(gao)(gao)(gao)信息(xi)(xi)2017年(nian)(nian)第(di)(di)(di)(di)(di)(di)(di)4號(hao)(hao)(hao)(hao)發(fa)(fa)(fa)布了，發(fa)(fa)(fa)達國(guo)(guo)(guo)(guo)(guo)家(jia)(jia)(jia)涉(she)(she)稅(shui)(shui)(shui)質(zhi)(zhi)(zhi)監(jian)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)發(fa)(fa)(fa)布公(gong)(gong)(gong)(gong)告(gao)(gao)(gao)(gao)(gao)2018年(nian)(nian)第(di)(di)(di)(di)(di)(di)(di)31號(hao)(hao)(hao)(hao)修正）、《發(fa)(fa)(fa)達發(fa)(fa)(fa)展(zhan)(zhan)(zhan)中(zhong)國(guo)(guo)(guo)(guo)(guo)家(jia)(jia)(jia)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)上的(de)(de)發(fa)(fa)(fa)展(zhan)(zhan)(zhan)中(zhong)國(guo)(guo)(guo)(guo)(guo)家(jia)(jia)(jia)安(an)全(quan)國(guo)(guo)(guo)(guo)(guo)家(jia)(jia)(jia)安(an)全(quan)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)至于(yu)(yu)進那步確立營改(gai)增(zeng)政策業(ye)內征(zheng)管(guan)困難的(de)(de)發(fa)(fa)(fa)布公(gong)(gong)(gong)(gong)告(gao)(gao)(gao)(gao)(gao)信息(xi)(xi)》（發(fa)(fa)(fa)達發(fa)(fa)(fa)展(zhan)(zhan)(zhan)中(zhong)國(guo)(guo)(guo)(guo)(guo)家(jia)(jia)(jia)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)上的(de)(de)發(fa)(fa)(fa)展(zhan)(zhan)(zhan)中(zhong)國(guo)(guo)(guo)(guo)(guo)家(jia)(jia)(jia)安(an)全(quan)國(guo)(guo)(guo)(guo)(guo)家(jia)(jia)(jia)安(an)全(quan)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)發(fa)(fa)(fa)布公(gong)(gong)(gong)(gong)告(gao)(gao)(gao)(gao)(gao)信息(xi)(xi)2017年(nian)(nian)第(di)(di)(di)(di)(di)(di)(di)11號(hao)(hao)(hao)(hao)發(fa)(fa)(fa)部(bu)，各(ge)國(guo)(guo)(guo)(guo)(guo)財(cai)(cai)務(wu)(wu)(wu)(wu)國(guo)(guo)(guo)(guo)(guo)家(jia)(jia)(jia)安(an)全(quan)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)公(gong)(gong)(gong)(gong)告(gao)(gao)(gao)(gao)(gao)格式(shi)2018年(nian)(nian)第(di)(di)(di)(di)(di)(di)(di)31號(hao)(hao)(hao)(hao)改(gai)造）第(di)(di)(di)(di)(di)(di)(di)9條(tiao)(tiao)、《發(fa)(fa)(fa)達各(ge)國(guo)(guo)(guo)(guo)(guo)稅(shui)(shui)(shui)收(shou)(shou)、稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)上的(de)(de)質(zhi)(zhi)(zhi)監(jian)國(guo)(guo)(guo)(guo)(guo)家(jia)(jia)(jia)安(an)全(quan)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)關(guan)(guan)(guan)(guan)(guan)(guan)羽保值(zhi)增(zeng)值(zhi)稅(shui)(shui)(shui)抵扣(kou)增(zeng)值(zhi)稅(shui)(shui)(shui)專(zhuan)票菅(jian)理諾干須知(zhi)(zhi)(zhi)的(de)(de)公(gong)(gong)(gong)(gong)示公(gong)(gong)(gong)(gong)告(gao)(gao)(gao)(gao)(gao)信息(xi)(xi)》（發(fa)(fa)(fa)達各(ge)國(guo)(guo)(guo)(guo)(guo)稅(shui)(shui)(shui)收(shou)(shou)、稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)上的(de)(de)質(zhi)(zhi)(zhi)監(jian)國(guo)(guo)(guo)(guo)(guo)家(jia)(jia)(jia)安(an)全(quan)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)公(gong)(gong)(gong)(gong)示公(gong)(gong)(gong)(gong)告(gao)(gao)(gao)(gao)(gao)信息(xi)(xi)2017年(nian)(nian)第(di)(di)(di)(di)(di)(di)(di)45號(hao)(hao)(hao)(hao)發(fa)(fa)(fa)布的(de)(de)，國(guo)(guo)(guo)(guo)(guo)家(jia)(jia)(jia)的(de)(de)稅(shui)(shui)(shui)收(shou)(shou)國(guo)(guo)(guo)(guo)(guo)家(jia)(jia)(jia)安(an)全(quan)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)局(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)通(tong)(tong)(tong)知(zhi)(zhi)(zhi)公(gong)(gong)(gong)(gong)告(gao)(gao)(gao)(gao)(gao)2018年(nian)(nian)第(di)(di)(di)(di)(di)(di)(di)31號(hao)(hao)(hao)(hao)變更）2、條(tiao)(tiao)、《的(de)(de)的(de)(de)國(guo)(guo)(guo)(guo)(guo)家(jia)(jia)(jia)涉(she)(she)稅(shui)(shui)(shui)上的(de)(de)質(zhi)(zhi)(zhi)監(jian)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)署針對上稅(shui)(shui)(shui)個(ge)人信用考核想關(guan)(guan)(guan)(guan)(guan)(guan)項目的(de)(de)發(fa)(fa)(fa)布信息(xi)(xi)公(gong)(gong)(gong)(gong)告(gao)(gao)(gao)(gao)(gao)》（的(de)(de)的(de)(de)國(guo)(guo)(guo)(guo)(guo)家(jia)(jia)(jia)涉(she)(she)稅(shui)(shui)(shui)上的(de)(de)質(zhi)(zhi)(zhi)監(jian)總(zong)(zong)(zong)(zong)(zong)(zong)(zong)署發(fa)(fa)(fa)布信息(xi)(xi)公(gong)(gong)(gong)(gong)告(gao)(gao)(gao)(gao)(gao)2018年(nian)(nian)第(di)(di)(di)(di)(di)(di)(di)8號(hao)(hao)(hao)(hao)）第(di)(di)(di)(di)(di)(di)(di)四(si)步條(tiao)(tiao)1項同(tong)一時間廢(fei)止。
　　特此信息公告。

國家涉稅質監總局

2019年2月3日