營(yíng)業(yè)稅改征增值稅試點(diǎn)方案的進(jìn)一步擴(kuò)圍(外文翻譯)(參考版)
2025-05-16 18:20本頁(yè)面
【正文】 Corporate Compliance Matthew Wong Tax Accounting Services Terry Tam Value Chain Transformation Steven Tseng Tax Controversy Services Xiaoying Chen Please visit PricewaterhouseCoopers websites at (China Home) or (Hong Kong Home) for practical insights and professional solutions to current and emerging business issues. 。 Investment Advisory Anthea Wong International Tax Services Edwin Wong Domestic Enterprises Tax Services Elton Huang Customs amp。 the subsequent three to six months. For the largescale enterprises or the enterprises with plicated transaction model, it may be appropriate to set up a special VAT team to deal with the VAT transformation pilot matters. internal training on the VAT pilot rules for the relevant staff 10 Given that there may be very little time left for the affected taxpayers in Beijing to study and digest the pilot rules, it will be a great challenge for the financial / tax department of the most affected enterprises in Beijing. Meanwhile, the VAT transformation pilot program shall impact all aspects of the enterprises such as procurement, marketing, sales, IT, legal, financial and tax and so on. Therefore, we suggest that the enterprises shall ensure all related employee to have a training course on the VAT transformation pilot internal training will enable the employee to understand how the VAT pilot rules will impact the enterprise’s business. By doing this, the enterprises may better manage their own VAT transformation pilot and reduce the tax risk due to the unknown or misunderstanding for the VAT pilot rules. and Communication with the upstream and downstream enterprises (suppliers and customers) In the period of the pilot, it is very necessary for the affected enterprises to make timely and closely munication with the major material suppliers and customers. For example, it may smooth the business relationship and avoid any potential misunderstanding and disputes, by municating with clients to let the clients understand how the VAT transformation pilot program impact the service price and the special VAT invoice shall be available for the clients to claim the deduction of the input VAT. As such, the enterprises shall understand the major clients’ information so as to confirm if the clients need the special VAT invoice. The practice of the VAT transformation pilot program in Shanghai showed that, a dispute may arise if the enterprises did not make effective munication with clients in advance on their changes in response to the VAT transformation pilot program. attention to the issues in the transitional period and the transitional rules It has been a big challenge for the tax authority to make a seamless transition from the old tax law system to the new tax law system. The enterprises shall pay closely attention to the issues in the transitional period and the relevant transitional rules. For example, how to judge the trigger point for transitioning from BT to VAT, ., whether it should be based on the time when the contract is signed, when the services are performed, when the services are invoiced, or when the service fee is paid. In addition, if there are any service price adjustments on or after the effective date of the VAT pilot rules, the enterprises shall take the potential VAT refund into account. Given that the clients may still need the business tax invoice after the changeover date but in respect to the service provided prior to that date, the affected enterprises may still need to retain the business tax invoices (fapiaos) equipment so that business tax invoices (fapiaos) may be issued. ************************************** Our China Indirect Tax Team will host a series of client seminars in selected locations across China (Beijing, Shanghai, Guangzhou, Shenzhen, Hong Kong, Chongqing, Suzhou and Tianjin) shortly to share further information and intelligence with our clients. Also, we will provide publications, analysis and impact studies covering tax and business issues that may be faced by enterprises as resulted from the Pilot Program. Please stay tuned for our China Tax and Business News Flash and other publications, and feel free to contact your usual PwC client support team or our Indirect Tax experts directly for more detailed advice. ************************************** To make enquiries about our China tax and business advisory services, please feel free to contact the following lead speci
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