1.Two of the VAT Tax Return (applicable to small-scale taxpayers)

2. Under any of the following circumstances, relevant materials shall also be provided:

(1) The taxpayer, being of a motor vehicle dealership, shall provide one original stub form of the issued invoice.

(2) Taxpayers who use the upgraded version of the value-added tax invoicing system from April 1, 2015 but cannot access online platforms or, in accordance with relevant rules, do not use online tax platforms shall provide a Jinshui Tax Disk, Tax Control Disk, or Ukey.

(3) Electric power product VAT taxpayers who pre-pay VAT shall provide an original transmission form of the VAT output tax and input tax of the electric power enterprise.

3. Processing agencies

Competent tax authorities