Port communicationAnother major document is released on the business tax to value-added tax reform：11Announcement No. 11 of the State Administration of Taxation solves many difficult problems. Announcement of the State Administration of Taxation on Further Clarifying the Collection and Administration Issues Related to the Business Tax-to-VAT Reform，The relevant matters are now announced as follows:：one、Taxpayers sell prefabricated houses、Machinery and equipment、In addition to self-produced goods such as steel structure parts, we also provide construction、Installation services，Mixed sales that do not fall under Article 40 of the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax" (Finance and Taxation [2025] No. 36 issued)，Sales of goods and construction services should be accounted for separately，Different tax rates or levy rates apply respectively。
two、After the construction enterprise signs the construction contract with the contractor,，Through internal authorization or tripartite agreement, etc.，Authorize other taxpayers within the group (hereinafter referred to as "third parties") to provide construction services to the contractor，And the third party directly settles the project payment with the contractor，The third party pays the VAT and issues a VAT invoice to the contractor，Construction companies that sign construction contracts with contractors do not pay VAT。
The contracting party can deduct the input tax based on the special value-added tax invoice issued by the taxpayer who actually provides the construction services.。three、Taxpayers working across counties (cities) within the same prefecture-level administrative region、District) provides construction services，Not applicable "Taxpayers cross-county (city)、District) Interim Measures for the Collection and Administration of Value-Added Tax on the Provision of Construction Services (State Administration of Taxation Announcement No. 17 of 2025)。
Four、General taxpayers sell elevators and provide installation services at the same time，Its installation services can be taxed according to the simplified tax calculation method selected for the supply project.。Maintenance services provided by taxpayers to elevators after installation and operation，Pay VAT as "other modern services"。five、Taxpayers provide plant care services，Pay VAT according to "other daily services"。
six、card issuer、Clearing institutions and acquirers provide bank card inter-institutional fund clearing services，Execute in accordance with the following regulations：(1) The card issuer shall use the card issuer service fee collected from the acquirer as the sales amount.，And issue a VAT invoice to the clearing agency based on this sales amount。
(2) The clearing agency shall provide the card issuer with、The network service fee charged by the acquirer is the sales amount，And issue a value-added tax invoice to the card issuer based on the network service fee paid by the card issuer.，Issue VAT invoices to the acquirer based on the network service fees paid by the acquirer。
The card issuer’s service fee recorded on the VAT invoice obtained by the clearing agency from the card issuer，Included in the sales volume of the clearing agency，The clearing agency will issue a value-added tax invoice to the acquiring agency based on this sales amount.。(3) The acquiring service fee charged by the acquiring institution from the merchant shall be the sales amount.，And issue VAT invoices to merchants based on this sales volume。
seven、Taxpayers’ business tax-related business that occurred before May 1, 2025，Need to issue additional invoices，Ordinary VAT invoices can be issued before December 31, 2025 (unless otherwise specified by the State Administration of Taxation)。
eight、In areas where real-name tax processing is implemented, the tax authorities have collected the legal representatives (owners) on-site.、Responsible person) taxpayer with real-name information，The maximum invoicing limit for applying for special value-added tax invoices does not exceed 100,000 yuan，The competent state tax authority shall handle the matter within 2 working days from the date of acceptance of the application.，If conditions permit, the competent state tax authorities will handle the matter immediately.。Instantaneous，Directly issue and deliver the "Decision on Granting Tax Administrative Licensing"，No more "Tax Administrative License Acceptance Notice" will be issued。
Nine、From June 1, 2025，Incorporate the construction industry into the scope of pilot projects for small-scale VAT taxpayers to issue special VAT invoices on their own。Small-scale VAT taxpayers in the construction industry with monthly sales exceeding 30,000 yuan (or quarterly sales exceeding 90,000 yuan) (hereinafter referred to as "self-invoicing pilot taxpayers") provide construction services、Sales of goods or other VAT taxable activities，Need to issue special value-added tax invoices，Self-issuing through the new VAT invoice management system。
Self-issuing invoice pilot taxpayer sells real estate it acquires，Need to issue special value-added tax invoices，You still need to apply to the local tax authority for issuance on your behalf.。Taxes payable on special value-added tax invoices issued by taxpayers in the self-issuance invoice pilot program，Within the prescribed tax return period，Declaring tax returns to the competent state tax authorities。
When completing your VAT return，The sales amount of the special value-added tax invoice issued in the current period should be，According to the tax rates of 3% and 5%，Fill in the corresponding columns of "Number of this period" in columns 2 and 5 of the "VAT tax return form" (applicable to small-scale taxpayers) "Special VAT invoices issued by tax authorities without tax sales"。
ten、From July 1, 2025，Special VAT invoices and unified motor vehicle sales invoices issued on or after July 1, 2025 obtained by general VAT taxpayers，It should be certified within 360 days from the date of issuance or log in to the VAT invoice selection confirmation platform for confirmation.，and within the prescribed tax return period，Declare the input tax deduction to the competent state tax authority。
Customs import VAT special payment note issued on or after July 1, 2025 obtained by general VAT taxpayers，The "Customs Duty Payment Voucher Deduction List" should be submitted to the competent state taxation authority within 360 days from the date of issuance.，Apply for audit comparison。
Value-added tax deduction certificate issued by the taxpayer before June 30, 2025，Still in accordance with the "Notice of the State Administration of Taxation on Issues Concerning Adjustment of the Deduction Period of Value-Added Tax Deduction Vouchers" (Guo Shui Han [2009] No. 617)。In addition to Articles 9 and 10 of this Announcement，Other terms will come into effect on May 1, 2025。Unhandled matters have occurred before，Implemented in accordance with the provisions of this announcement。Announcement hereby。
State Administration of Taxation April 20, 2025
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