北京市国家税务局

关于纳税人初次申领增值税发票有关事项的公告

2018年第3号

为深入推进“放管服”改革，优化营商环境，根据《国家税务总局关于推行新办纳税人“套餐式”服务的通知》（税总函〔2017〕564号）文件规定，结合我市实际情况，决定对通过北京市国家税务局网上办税服务厅（网址：http://www.bjsat.gov.cn，以下简称“网上办税厅”）初次申领增值税发票的纳税人实行快捷办理。现将有关事项公告如下：

一、提出申请

（一）新办纳税人可通过网上办税厅进行“套餐”办理，提出增值税发票初次申领申请。

（二）已办理税务登记相关事项的纳税人通过网上办税厅“发票申领”模块进行增值税发票初次申领申请。

纳税人应准确填写申请信息，按要求提供相关附列资料，确认填写完整无误后上传申请信息。存在涉税风险的纳税人，由主管税务机关按现行有关规定进行审核。

增值税发票是指增值税发票管理新系统开具的增值税专用发票（含机动车销售统一发票）和增值税普通发票。

二、选择税控设备及缴费

纳税人收到主管税务机关反馈的审批（核准）增值税发票信息后，按《增值税税控系统安装使用告知书》，自主选择税控设备服务单位，并按要求完成网上缴费。

三、税控设备发行及增值税发票领取

当日12:00前提交增值税发票申请，并完成网上缴费的纳税人，可于当日到网上办税厅指定的地点办理税控设备发行和领取增值税发票；当日12:00以后提交申请，并完成网上缴费的纳税人，可于次日12:00前到网上办税厅指定的地点办理税控设备发行和领取增值税发票。

纳税人未办理实名信息认证的，需法定代表人和购票人在办理税控设备发行前现场办理实名信息认证。

四、本公告自2018年3月1日起施行。

特此公告。

  北京市国家税务局

2018年2月27日

政策解读

现将《北京市国家税务局关于纳税人初次申领增值税发票有关事项的公告》解读如下：

一、公告的背景

主旨是进一步深化“放管服”改革，积极落实《国家税务总局关于推行新办纳税人“套餐式”服务的通知》（税总函〔2017〕564号）文件规定，在风险可控的条件下，大幅度压缩税务机关的工作时限，为纳税人提供快捷高效的办税渠道，不断优化北京市营商环境，有效提升增值税发票服务水平，增加纳税人的获得感和满意度。

二、公告的主要内容

一是对初次申领增值税发票的纳税人明确业务办理流程。

二是明确税务机关办理时限。

三是明确纳税人未办理实名信息认证的，需法定代表人和购票人在办理税控设备发行前现场办理实名信息认证。

SAT Beijing Municipal Office

Circular on Matters Concerning Taxpayer’s Initial Application for Value-added Tax Invoice

2018 No. 3

We have decided to offer the quick processing service to taxpayers initially applying for value-added tax (VAT) invoices through the online taxation service hall of the SAT Beijing Municipal Office (website: http://www.bjsat.gov.cn, hereafter referred to as the “Online Taxation Hall”) pursuant to the Notice of the State Administration of Taxation on Offering the “Package” Service to New Taxpayers (SAT Letter [2017] No. 564) and based on the actual situation of Beijing Municipality, in a move to carry forward the “relaxation, supervision and service” reform in depth and optimize the business environment. Relevant matters are hereby announced as follows:

I. Submit application

i. New taxpayers can apply for the “package” service through the Online Taxation Hall, and submit the initial application for VAT invoices.

ii. If a taxpayer has handled relevant tax registration matter, the taxpayer can submit the initial application for VAT invoices with the “Invoice Application” module of the Online Taxation Hall.

The taxpayer shall accurately enter the application information, submit relevant attachments as required, and upload the application information after confirming the information is integral and free from errors. If a taxpayer poses the taxation risk, the competent tax authority shall review the application of the taxpayer pursuant to relevant current provisions.

VAT invoices mean the dedicated VAT invoices (including uniform invoice for motor vehicle sales) issued with the new VAT invoice management system and common VAT invoices.

II. Select tax control equipment and pay the fee

After receiving the approval (rectification) of VAT invoice information returned from the competent tax authority, the taxpayer shall select the tax control equipment service provider at its own discretion according to the Notice on Installation and Use of VAT Control System and pay the fee online pursuant to the requirements.

III. Release of tax control equipment and acquisition of VAT invoices

If a taxpayer submits the application for VAT invoice and completes online fee payment prior to 12:00 on a given day, the taxpayer can apply for the issuance of the tax control equipment and collect the VAT invoice from the place designated by the Online Taxation Hall. If a taxpayer submits the application for VAT invoice and completes online fee payment after 12:00 on a given day, the taxpayer can apply for the issuance of the tax control equipment and collect the VAT invoice from the place designated by the Online Taxation Hall prior to 12:00 next day.

If a taxpayer fails to complete authentication with real name information, the legal representative and the invoice buyer shall complete the authentication with real name information on the site before the issuance of the tax control equipment.

IV. This document shall be implemented as of March 1, 2018.

So announced.

SAT Beijing Municipal Office         

February 27, 2018       

Policy Interpretation

We are now interpreting the SAT Beijing Municipal Office Circular on Matters Concerning Taxpayer’s Initial Application for Value-added Tax Invoice as follows:

I. Background of this Announcement

The Circular is principally intended to further deepen the “the reform of delegating powers, improving regulation and optimizing services”, actively implement the provisions of the Notice of the State Administration of Taxation on Offering the “Package” Service to New Taxpayers (SAT Letter [2017] No. 564), slash the working time limit of the tax authority while the risk is controllable, provide a convenient and efficient taxation channel for taxpayers, continuously optimize the business environment of Beijing Municipality, effectively lift the VAT invoice service level and strengthen the sense of getting and satisfaction of taxpayers.

II. Major Contents of the Circular

First, it specifies the business processing flow for taxpayers’ initial application for VAT invoices.

Second, it specifies the processing time limit for tax authorities.

Third, it specifies that if a taxpayer fails to complete authentication with real name information, the legal representative and the invoice buyer shall complete the authentication with real name information on the site before the issuance of the tax control equipment.