1. "VAT Tax Return (Applicable to General Taxpayers)" and its attached data sheets: 2 (two) copies

2. Relevant materials shall be provided in the following situations:

(1) For taxpayers who have been using the upgraded VAT invoice system since April 1, 2015, and who do not file tax returns online under relevant regulations or unable to do so due to the lack of network, should provide golden tax USB disk version or tax control USB disk version.

(2) For the railway construction fund's tax declaration of China Railway Corporation, 1 (one) copy of the "Railway Construction Fund Tax Declaration Form" is required.

(3) If the result of the customs reply is "consistent in-stock information", 1 (one) copy of the "Customs Payment Voucher Verification Result Notice" is required.

(4) For general taxpayers during the counseling period, 1 (one) copy of "Notice of Audit Results Comparison" is required.

(5) For all types of tax-collecting enterprises, 1 (one) copy of the information transfer form of the branch's VAT tax payment is required.

(6) Power generation and supply enterprises that pay VAT in advance must provide 1 (one) copy of the "Electric Power Enterprises Input and Output VAT Transfer Form."

(7) For VAT general taxpayers in the event of withholding and remitting, 1 (one) copy of the "Deduction List of General Payment Voucher for withheld and remitted taxes" shall be provided.

(8) In the process of asset restructuring, if general VAT taxpayers transfer all assets, liabilities, and labor to other general VAT taxpayers. Original taxpayer's input tax that has not been deducted before registration cancellation can be transferred to the new taxpayer for further deduction. It is necessary to provide 1 (one) copy of the "Transfer Form of Retained Input Tax for the Asset Restructuring of General VAT Taxpayers.”

(9) The taxpayer must provide the relevant vouchers that meet the deduction conditions and declare the deduction in the current period, following documents are required:

• The deduction form of special VAT invoices: 1 (one) copy (including the unified invoice for tax-controlled vehicle sales).

• The Special Payment Vouchers of Customs Import VAT and general invoices for agricultural products purchases: 1 (one) copy 

• The Tax payment receipts and its lists, written contract, payment proofs, and account statement/invoice of overseas entities: 1 (one) copy

• The stub form or report form of the issued agricultural products purchase certificate: 1 (one) copy

(10) For taxpayers selling services, real estate, and intangible assets, when determining the sales volume of services, real estate, and intangible assets, the price shall be deducted from the total cost and additional charges obtained as prescribed by relevant regulations. It is necessary to provide valid vouchers and checklists that comply with the laws, administrative regulations, and the State Taxation Administration, including:

• 1 (one) copy of the payment made to domestic entities or individuals. The invoice shall be a legal and valid voucher. 

• Legal and valid certificates for invoices of payments toward overseas entities or individuals shall be receipts signed by those entities or individuals; in the event of any doubt regarding the receipts, tax authorities may require submission of the originals of confirmation certificates issued by overseas notarial offices.

• For tax payment, the tax payment receipt shall be a legal and valid voucher: 1 (one) copy

• For deducted government funds, administrative fees or land prices paid to the government, financial bills supervised (printed) by financial departments at or above the provincial level shall be a legal and valid voucher: 1 (one) copy

• Other vouchers required by the State Taxation Administration: 1 (one) copy

(11) General taxpayers who have tried to implement the deduction method for the input VAT of agricultural product in specific industries shall provide:

• "Calculation Table of Approved Input VAT Deduction for Agricultural Products (Summary Table)": 1 (one) copy

• "Calculation Table of Approved Input VAT Deduction for Agricultural Products with Input-Output Method": 1 (one) copy

• "Calculation Table of Approved Input VAT Deduction for Agricultural Products with Cost Method": 1 (one) copy

•"Calculation Table of Approved Input VAT Deduction for Agricultural Products in Cases of Direct Sale of Purchased Agricultural Products": 1 (one) copy.

•"Calculation Table of Approved Input VAT Deduction for Agricultural Products in Cases Where Purchased Agricultural Products Are for Production and Do Not Constitute Commodity Entity": 1 (one) copy

Fees: 

Free of charge

Processing agency: 

Competent Tax Authority