The total tax filing and other tax-exempt taxable clear cross-border VAT issues _ News Channel network _ _ China accounting perspective needed to accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

China State Administration of Taxation News State Administration of Taxation issued " ",clear Notice clear, The taxpayer signs the transport service with the shipper as the carrier , To collect the freight and bear the responsibility of the carrier, and then entrust the actual carrier to complete all or part of the transport services, the procurement and delivery to the actual carrier of refined oil and the payment of roads, bridges, gate charges, and meet the following conditions , The input tax to be deducted from the output tax amount: Other individuals commissioned housing intermediary, housing Enterprises and other units to rent real estate, the need to issue VAT to the lessee May be made by the trustee on its behalf The authorities apply for a value-added tax invoice. Since 2018 From Institutions to carry out discount, discount business needs to be discounted interest on the invoice, by the discount agency in accordance with the Interest in full amount to the discounted person to issue ordinary value-added tax invoices, transfer of the existing institutions in accordance with the transfer of interest in full amount to the discount institutions issued ordinary tax invoices. Related regulations: