【正文】 仍然需要轉(zhuǎn)換日期后的營業(yè)稅發(fā)票，但就所提供的服務(wù)在該日期之前，受影響的企業(yè)可能仍然需要保留營業(yè)稅發(fā)票（發(fā)票）設(shè)備，使營業(yè)稅發(fā)票（ fapiaos）可能發(fā)行。 6 News Flash China Tax/Business News Flash August 2020 Issue 21 Further rollout of the VAT Transformation Pilot Program Our China Indirect Tax Team Contacts ： Northern China Alan Wu Tel: +86 (10)6533 2889 alan. Central China Robert Li Tel: +86 (21) 2323 2596 rob Liang Gong Tel: +86 (21) 2323 3824 lia Southern China Ja Xu Tel: +86 (20)3819 2193 jane Cindy Li Tel: +86 (755)8261 8151 cin LS Goh Tel: +852 2289 5609 . Following the launch of the Business Tax (“BT”) to Value Added Tax (“VAT”) Transformation PilotProgram (“Pilot Program”) for the transportation industry and certain modern service industries in Shanghai effective from 1 January 2020, the State Council has now approved expanding the Pilot Program to 10 other provinces and municipalities: Beijing, Tianjin, Jiangsu, Zhejiang, Anhui, Fujian, Hubei, Guangdong, Xiamen and Shenzhen (hereinafter referred to as “10 New Pilot Regions”) in batches from 1 August through to the end of 2020. The expansion was officially announced during a State Council meeting called by Premier Wen Jiabao on 25 July 20201. The announcement also mentioned that the Pilot Program will be further expanded into other regions and a nationwide pilot will be launched for selected industries in the Pilot Program next year. In this issue of our News Flash, we would like to highlight the potential impacts arising from the expansion of the Pilot Program to the 10 New Pilot Regions and share our observations. PwC Observations ? According to public information and statistics available on line2, it is estimated that the total GDP of the 10 New Pilot Regions accounts for over 50% of the total GDP of China in the first half of 2020. Geographically, these 10 New Pilot Regions spread over Northern, Central, Eastern and Southern China. Therefore, the rollout of the Pilot Program will definitely impact the development of the macro economy in China in the next half of this year. ? In general, the scheme of the Pilot Program to be rolled out to the 10 New Pilot Regions should be in line with the scheme currently implemented in Shanghai. With the Pilot Program launched in Shanghai from 1 January 2020, the Ministry of Finance (“MOF”) and the State Administration of Taxation (“SAT”) have issued a series of circulars providing the detailed policies and implem 7 entation rules3 in this respect. These circulars are technically applicable to all the Pilot Regions including the 10 New Pilot Regions unless there are future circulars providing different policies to these regions specifically. ? It could be more plicated for the 10 New Pilot Regions to launch the Pilot Program as compared with Shanghai as they have separate State Tax Bureau (“STB”) and Local Tax Bureau (“LTB”) administering VAT and BT respectively instead of a unified one in Shanghai. In this respect, it is possible that different parties could be interpreting Pilot Services differently, particularly for those Pilot Services which are not well defined in the existing measures and rules. This would present more plicated challenges to taxpayers in these 10 regions especially during the transitional period from BT to VAT. ? Meanwhile, it is expected that there could be further guidelines to clarify the unclear practical issues in Shanghai (., to further clarify the scope of some Pilot Services that have not been clearly defined in the existing measures and rules, especially whether certain consulting services fall within the scope of Pilot Services and hence eligible for VAT exemption when the said consulting service is provided to a foreign party。 how to reinforce the implementation of the “exempt, credit and refund” treatment for exports by qualified Pilot Enterprises, etc.) as well as align the Shanghaipractice with the local implementations in the 10 New Pilot Regions. ? The Pilot Program will be rolled out to the 10 New Pilot Regions very soon, although the timing for rolling out it in each region is not confirmed yet. According to our latest intelligence, the rollout to the 10 New Pilot Regions may be carried out in several batches effective from 1 September 2020 the earliest. The timing for each region is now up to the respective locallevel authorities. It is expected that Beijing will roll out the Pilot Program from 1 September 2020. It is therefore highly suggested that Pilot Enterprises in these 10