Notice on the adjustment of the export tax rebate policy in July 2017! Interpretation of the new export tax rebate policy details in 2017! July 1, 2017, is a day worthy of the attention of every accounting person, because starting from this day, Many new accounting regulations will be implemented. Below is the relevant information on the July 2017 export tax rebate policy that Vanky compiled for you for your reference! Details of the export tax rebate policy adjustment in July 2017_Details of the new export tax rebate policy in 2017 The tax rate for the following goods sold or imported is 11%

Agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, air conditioning, hot water, coal gas, residential coal products, edible salt, agricultural machinery, feed, pesticides, agricultural film, chemical fertilizers, Biogas, dimethyl ether, books, newspapers, magazines, audio and video products, electronic publications.

Data map: Staff of the Xicheng Branch of the Lhasa State Taxation Bureau issue value-added tax invoices to taxpayers. Source: China News Service, photo by Li Lin

The input tax on purchased agricultural products shall be deducted according to the following provisions

(1) In addition to the provisions of item (2) of this article, the purchase by the taxpayer For agricultural products, if a special VAT invoice or a special customs import VAT payment note is obtained from a general taxpayer, the amount of VAT indicated on the special VAT invoice or special customs import VAT payment note shall be the input tax amount;

If a special VAT invoice is obtained from a small-scale taxpayer who pays VAT at a 3% tax rate based on the simplified tax calculation method, the input tax amount shall be calculated based on the amount indicated on the special VAT invoice and a deduction rate of 11%. ;

For those who obtain (issue) agricultural product sales invoices or purchase invoices, the input tax is calculated based on the purchase price of agricultural products indicated on the agricultural product sales invoice or purchase invoice and the 11% deduction rate.

(2) During the pilot period for replacing business tax with value-added tax, the original deduction for agricultural products purchased by taxpayers for production and sale or entrusted processing of goods with a tax rate of 17% will remain unchanged.

(3) Continue to promote the pilot program for the verification and deduction of input tax on agricultural products. If the input tax on agricultural products purchased by taxpayers has been verified and deducted, the Ministry of Finance and the State Administration of Taxation’s Notice on Trial Implementation of Value-Added Tax on Agricultural Products in Certain Industries Notice on the Measures for the Assessment and Deduction of Input Tax" (Caishui [2012] No. 38) and "Notice of the Ministry of Finance and the State Administration of Taxation on Expanding the Scope of Pilot Industries for the Assessment and Deduction of Input Tax on Agricultural Products" (Caishui [2013] No. 57) are implemented.

Among them, the deduction rate stipulated in Article 4 (2) of the "Pilot Implementation Measures for the Assessment and Deduction of Input Tax on Agricultural Products Value-Added Tax" (Cai Shui [2012] No. 38) is adjusted to 11%; Article (3) The deduction rate stipulated in item ) shall be adjusted according to the provisions of items (1) and (2) of this article.

(4) Ordinary invoices obtained by taxpayers from the wholesale and retail links for purchasing vegetables and some fresh meat and eggs subject to the VAT exemption policy shall not be used as vouchers for calculating the input tax deduction.

(5) If taxpayers purchase agricultural products for both production and sale or entrusted processing of goods subject to the 17% tax rate and for the production and sale of other goods and services, they shall be accounted for separately for production and sale or entrusted processing of 17% % rate input tax on agricultural products and other goods and services. If they are not accounted for separately, the VAT amount stated on the special VAT invoice or the special customs import VAT payment note will be uniformly used as the input tax amount, or the purchase price of agricultural products indicated on the agricultural product purchase invoice or sales invoice and an 11% deduction will be used. rate to calculate input tax.

(6) The term "sales invoice" as mentioned in Item (3) of Article 8, Paragraph 2, of the "Provisional Regulations of the People's Republic of China on Value-Added Tax" and this notice refers to the sales of self-produced goods by agricultural producers. Ordinary invoices issued for agricultural products subject to the VAT exemption policy.

The export tax refund rate for the following goods has been adjusted to 11%

The export tax refund rate for the goods listed in the following "Notes on the Scope of Goods Applicable to the 11% Value-Added Tax Rate" has been adjusted to 11%. The export tax rebate rate applicable to exported goods is defined by the export date indicated on the customs declaration form for exported goods.

For the goods listed in the form before August 31, 2017, if the goods listed in the form by the foreign trade enterprise have been levied a value-added tax at the rate of 13% at the time of purchase, the 13% export rebate rate will be applied; the value-added tax has been levied at the rate of 11% at the time of purchase. For tax, an 11% export rebate rate will apply.

For manufacturing enterprises that export the goods listed in the above table before August 31, 2017, a 13% export tax rebate rate will be applied. The time for exporting goods shall be based on the export date indicated on the customs declaration form for export goods. Notes on the scope of goods applicable to the 11% value-added tax rate:

1. Agricultural products

Refers to the primary products of various plants and animals produced in planting, breeding, forestry, animal husbandry, and aquaculture. product.

The specific scope of taxation will continue to be implemented in accordance with the "Notice of the Ministry of Finance and the State Administration of Taxation on the Issuance of the "Notes on the Taxation Scope of Agricultural Products" (Caishuizi [1995] No. 52) and current relevant regulations, and includes dried noodles, dried ginger, and turmeric. , corn germ, animal bone grains, pasteurized milk produced in accordance with the "National Food Safety Standard - Pasteurized Milk" (GB19645?2010), produced in accordance with the "National Food Safety Standard - Pasteurized Milk" (GB25190?2010) Sterilized milk.

2. Edible vegetable oil, tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use, books, newspapers, magazines, chemical fertilizers, pesticides, agricultural machinery, agricultural film

The specific taxation scope of the above-mentioned goods will continue to be implemented in accordance with the "Notice of the State Administration of Taxation on Issuing the "Notes on the Taxation Scope of Certain Goods with Value-Added Tax" (Guo Shui Fa [1993] No. 151) and the current relevant regulations. , and includes palm oil, cottonseed oil, fennel oil, coconut oil, walnut oil, olive oil, pepper oil, almond oil, grape seed oil, peony seed oil, petroleum liquefied gas processed and compressed from petroleum associated gas, western Sino-foreign cooperative exploration of natural gas in the upstream of the gas-to-east pipeline project, supporting products for primary and secondary school textbooks (including various paper products or pictures), overseas books printed by domestic printing enterprises and approved by the press and publication authorities and using international standard book numbers, and agricultural water pumps , agricultural diesel engines, unpowered walking tractors, three-wheeled agricultural transport vehicles, intensive baking equipment, frequency vibration insecticidal lamps, automatic insect alarm lamps, insect sticky boards, rolling shutter machines, agricultural excavators, maintenance Chicken equipment series, pig raising equipment series, animal carcass degradation processing machine, vegetable cleaning machine.

3. Feed

Refers to products or processed products used for animal feeding. The specific scope of taxation is implemented in accordance with the "Notice of the State Administration of Taxation on Revising the "Feed" Notes and Strengthening the Management of Feed VAT Exemption (Guo Shui Fa [1999] No. 39), and includes soybean meal, pet feed, feed fish oil, minerals Material trace elements licking bricks, feed grade calcium dihydrogen phosphate products.

IV. Audio-visual products

Refers to officially published audio tapes, video tapes, records, laser discs and laser video discs with recorded content.

5. Electronic publications

Refers to the use of computer applications in the form of digital codes to edit and process content information such as graphics, text, audio and video, and then store them on a magnetic disk with a definite physical form. , optical, electrical and other media, and can be read and used by being embedded in computers, mobile phones, electronic reading devices, electronic display devices, digital audio/video playback devices, electronic game consoles, navigators and other devices with similar functions. Interactive function, mass communication media used to express ideas, popularize knowledge and accumulate culture.

The carrier forms and formats mainly include read-only discs (CD read-only discs CD?ROM, interactive discs CD?I, photo discs Photo?CD, high-density read-only discs DVD?ROM, Blu-ray read-only Optical disc HD, DVD ROM and BD ROM), write-once optical disc (write-once CD disc CD? R, write-once high-density disc DVD? R, write-once Blu-ray disc HD? DVD/R, BD? R) , rewritable optical discs (rewritable CD discs CD?RW, rewritable high-density optical discs DVD?RW, rewritable Blu-ray discs HDDVD?RW and BD?RW, magneto-optical disks MO), floppy disks (FD), hard disks ( HD), integrated circuit cards (CF card, MD card, SM card, MMC card, RR?MMC card, MS card, SD card, XD card, T?F1ash card, memory stick) and various memory chips.

6. Dimethyl ether

Refers to a gas with the chemical molecular formula CH3OCH3, a slight ether aroma under normal temperature and pressure, and is flammable, non-toxic and non-corrosive.

7. Edible salt

Refers to edible salt that meets the two national standards of "Edible Salt" (GB/T 5461-2016) and "Hygienic Standards for Edible Salt" (GB2721?2003) Salt

The new fiscal regulations implemented on July 1

1. The social security base was raised, and less money was received

At the end of June and the beginning of July, some areas began to The social security base is adjusted based on the average social wage level in the previous year. For example, the Beijing Municipal Human Resources and Social Security Bureau recently announced that the average annual wage of Beijing employees in 2016 was 92,477 yuan, and the average monthly wage was 7,706 yuan. In accordance with the relevant regulations on social insurance in Beijing, the wage base and payment amount for various social insurance contributions in 2017 will also increase.

Take Xiao Zhou who works in Beijing as an example. If his monthly salary remains unchanged at 25,000 yuan, due to the increase in the social security base, the five insurances, one fund and provident fund he pays will increase, and the salary he receives will increase. It will shrink from 17090.54 yuan to 16780.85 yuan.

2. New foreign exchange policy, stricter exchange of foreign exchange

Central Bank On December 30, 2016, the People's Bank of China issued the "Measures for the Administration of Reporting of Large-Amount and Suspicious Transactions by Financial Institutions". Effective from July 1, 2017.

Among them, there are relatively strict regulations on personal currency exchange policies: starting from July 1, a single or cumulative transaction of more than 200,000 yuan (including 200,000 yuan) between a personal bank account and other bank accounts on the same day, Cross-border transfers with a foreign currency equivalent of more than US$10,000 (including US$10,000) are required to submit large transaction declarations, and the purchase of overseas bonds, insurance products, and overseas real estate is strictly prohibited. If there are any violations, the funds will be banned from leaving the country for three years and whether they are involved in money laundering will be investigated.

The State Administration of Foreign Exchange requires that the management of personal foreign exchange information declarations be strengthened and higher requirements be placed on authenticity. At the same time, it is emphasized that the annual limit of individual foreign exchange purchases of US$50,000 remains unchanged. Individuals who make false declarations, defraud foreign exchange, commit fraud, money laundering, illegal use and illegal transfer of foreign exchange funds are included in the "watch list", and their foreign exchange purchases will be restricted or prohibited for a certain period in the future and included in personal credit records.

3. Fully implement the off-site acceptance of ID cards to solve the problem of settlement

In the past three years, public security agencies across the country have cleared 3.067 million duplicate household registrations, and the number of people with duplicate ID numbers nationwide has been The number of residents has been reduced from 1.71 million to 8, and 6.68 million resident identity cards have been issued in different places across the country. On July 1 this year, the three systems of remote acceptance, loss reporting and loss and recovery of resident identity cards were fully implemented across the country, and the difficult household registration settlement policy was refined, and the problem of the settlement of people without household registration was basically solved by the end of the year.

4. You don’t have to go to a 4S store to buy a car, you can also buy it in a supermarket

The "Automobile Sales Management Measures" issued by the Ministry of Commerce will be implemented from July 1. The biggest feature of the new regulations is One is to break the single system of brand authorized sales and implement authorized and non-authorized models in parallel. In other words, in the future, friends do not have to go to 4S stores to buy cars. In the future, car supermarkets, car stores, car e-commerce, etc. will all be new forms of car sales. Consumers can even buy cars directly from manufacturers, reducing car purchase costs.

5. Simplification of procedures for handling tax administrative licensing matters

Simplification of acceptance documents. In order to further simplify tax administrative licensing documents and improve the efficiency of handling tax administrative licensing matters, the "Announcement" simplifies the acceptance documents for tax administrative licensing matters that can be handled immediately, and authorizes the provincial tax bureau to determine the scope of immediate matters. In addition, the "Announcement" also stipulates the confirmation method for online acceptance of applications.

Provide agency reporting services. Some tax administrative licensing matters are implemented by the higher-level tax authorities of taxpayers in charge of tax authorities. Taxpayers directly submit application materials to the administrative licensing implementation authority in accordance with regulations, which often results in transportation inconveniences. In order to further facilitate taxpayers, the "Announcement" adds a way for the competent tax authorities to forward application materials on their behalf, and stipulates the applicable circumstances, time limits, methods, etc. for forwarding on behalf of taxpayers.

Simplify application materials. With the advancement of the "Multiple Certificates into One" reform, taxpayers do not need to repeatedly provide information such as relevant licenses, approval documents, etc. that the tax authorities already have or can obtain through government information sharing. Therefore, the "Announcement" simplifies the above-mentioned licenses and approval documents. In addition, the "Announcement" clarifies that the two materials that need to be submitted when applying for seven tax administrative licensing items: the identity document of the person in charge and the identity document of the agent, have been adjusted from submitting paper materials to inspection materials, and applicants are no longer required to submit them. Paper copy.

Consulting services can be made by appointment. Regarding consultation on issues related to tax administrative licensing, existing methods such as on-site consultation and telephone consultation are subject to time and location restrictions to varying degrees. Therefore, the "Announcement" adds an appointment service method to the existing consultation service method, and stipulates that consultation on issues related to tax administrative licensing matters can be made available 24 hours a day through appointment service channels such as the official website, email or mobile tax processing platform.

Improve the method of document delivery. In order to facilitate taxpayers with long distances and inconvenient transportation, in accordance with the provisions of the Tax Collection and Administration Law and its implementation rules regarding the service of documents, the "Announcement" clarifies the service methods such as entrusted service and mail service, and regulates the above service methods. The applicable circumstances, delivery time limit, etc. are stipulated.

6. Lower the collection standards for the National Major Water Conservancy Project Construction Fund and the Late-stage Resettlement Support Fund for Large and Medium-sized Reservoirs

The collection standards for the National Major Water Conservancy Project Construction Fund and the Late-stage Resettlement Support Fund for Large and Medium-sized Reservoirs will be reduced The standard is reduced by 25%. After lowering the collection standards, the collection management, revenue division, use scope, etc. of the two government funds will still be implemented in accordance with the current regulations.

7. The special funds for structural adjustment of industrial enterprises will be canceled starting from July 1st

In order to further reduce the burden on enterprises, the Ministry of Finance recently issued the "Notice on Cancellation of Special Funds for Structural Adjustment of Industrial Enterprises" (Finance and Taxation [2017] No. 50), decided to cancel the special funds for structural adjustment of industrial enterprises, and the notice will be effective from July 1, 2017. On this basis, the State Council has recently introduced new fee reduction measures: starting from July 1, it will further standardize deposits in the field of engineering construction, and reduce the upper limit of the reserved ratio of project quality deposits from 5% to 3%; in the energy field Clean up and standardize government non-tax revenue electricity price surcharges; temporarily exempt the banking and insurance industries from two regulatory fees; and reduce six administrative fee standards including radio frequency occupation fees and soil and water conservation compensation fees.

8. The sales platform system must be connected with the backend of the VAT invoice tax control system

"Announcement on Issues Concerning the Issuance of VAT Invoices" (State Administration of Taxation Announcement No. 16, 2017 ) stipulates that starting from July 1, 2017, when the seller issues a value-added tax invoice, the content of the invoice should be issued truthfully according to the actual sales situation, and content inconsistent with the actual transaction shall not be filled in at the request of the buyer. When the seller issues invoices, it connects with the backend of the VAT invoice control system through the sales platform system and imports relevant information for invoicing. The content of the invoicing data imported by the system should be consistent with the actual transaction. If it does not match, the sales platform system should be modified and improved in a timely manner.

9. General VAT invoices require the taxpayer identification number of the purchaser

"Announcement on Issues Concerning the Issuance of Value-Added Tax Invoices" (State Administration of Taxation Announcement No. 16, 2017) It stipulates that from July 1, 2017, if the buyer is an enterprise, when requesting a general VAT invoice, the taxpayer identification number or unified social credit code should be provided to the seller; when the seller issues a general VAT invoice, The taxpayer identification number or unified social credit code of the purchaser should be filled in the "Purchaser's Taxpayer Identification Number" column. Invoices that do not meet the regulations shall not be used as tax vouchers.

10. Adjustments to the deduction method for purchased agricultural products

"Notice of the Ministry of Finance and the State Administration of Taxation on Policies Consolidating Value-Added Tax Rates" (Finance and Taxation [ (2017〕No. 37) stipulates: Starting from July 1, 2017, taxpayers who purchase agricultural products shall deduct input tax according to the following provisions:

(1) Taxpayers purchase agricultural products and obtain general taxpayer If a special VAT invoice or a special customs import VAT payment note is issued, the amount of VAT indicated on the special VAT invoice or special customs import VAT payment note shall be the input tax amount;

(2 ) If a special VAT invoice is obtained from a small-scale taxpayer who pays VAT at a 3% tax rate based on the simplified tax calculation method, the input tax shall be calculated based on the amount indicated on the special VAT invoice and a deduction rate of 11%;

(3) If an agricultural product sales invoice or purchase invoice is obtained (issued), the input tax shall be calculated based on the agricultural product purchase price indicated on the agricultural product sales invoice or purchase invoice and the 11% deduction rate.

Ordinary invoices obtained by taxpayers from the wholesale and retail links for purchasing vegetables and some fresh meat and eggs subject to the VAT exemption policy shall not be used as vouchers for calculating the input tax deduction.

The so-called sales invoice refers to the ordinary invoice issued by agricultural producers for the sales of self-produced agricultural products subject to the value-added tax exemption policy.

(4) During the pilot period for replacing business tax with value-added tax, the original deduction for agricultural products purchased by taxpayers for production and sales or entrusted processing of goods with a tax rate of 17% will remain unchanged.

Additional deduction of input tax on agricultural products = Amount of tax deducted for agricultural products used in current production at an 11% tax rate (deduction rate)? 11%? (deduction rate before the simplified tax rate - 11%)

11. The export tax rebate rate for some goods is adjusted to 11%

"Notice of the Ministry of Finance and the State Administration of Taxation on Policies Consolidating Value-Added Tax Rates" (Caishui [2017] No. 37) : Starting from July 1, 2017, the export tax refund rate for some goods has been adjusted to 11%. The export tax rebate rate for goods listed in Annex 2 of Finance and Taxation [2017] No. 37 is adjusted to 11%. The export tax rebate rate applicable to exported goods is defined by the export date indicated on the customs declaration form for exported goods. For foreign trade enterprises that export the goods listed in Appendix 2 of this notice before August 31, 2017, if the value-added tax has been levied at the 13% rate at the time of purchase, the 13% export rebate rate will be applied; if the value-added tax has been levied at the 11% rate at the time of purchase, An 11% export tax rebate rate is implemented. Manufacturing enterprises that export the goods listed in Appendix 2 of this notice before August 31, 2017, will be subject to a 13% export tax rebate rate. The time for exporting goods shall be based on the export date indicated on the customs declaration form for export goods.

12. You may request in writing to the state tax authorities to use ordinary value-added tax invoices (scrolls) with the name of your unit printed on them.

"State Administration of Taxation's Notice on the Use of Invoices with the Name of Your Unit Printed on it" Announcement on Issues Related to Ordinary Value-Added Tax Invoices (State Administration of Taxation Announcement No. 9, 2017) stipulates that starting from July 1, 2017, taxpayers can follow the "Invoice Management Measures of the People's Republic of China" According to the requirements of its implementation rules, a written request must be made to the national tax authorities to use ordinary value-added tax invoices (vouchers) with the name of the unit printed on them, and the national tax authorities shall confirm the type and quantity of the invoices with the name of the unit printed on them. Taxpayers use the new VAT invoice management system to issue ordinary VAT invoices (vouchers) with the name of their unit printed on them.

The 8th to 10th digits of the invoice code represent the batch, which is uniformly compiled by the provincial and state tax authorities within the range of 501-999.

13. For VAT taxable activities that occur during the operation of asset management products, the asset management product manager is the VAT taxpayer and must pay VAT

"Ministry of Finance and National The Supplementary Notice of the State Administration of Taxation on Issues Concerning Value-Added Tax Policies for Asset Management Products (Caishui [2017] No. 2) stipulates that after July 1, 2017 (inclusive), VAT taxable activities that occur during the operation of asset management products shall be Asset management product managers are VAT taxpayers and pay VAT in accordance with current regulations.

14. Implementation of pilot taxation policies for venture capital enterprises and individual angel investors

"Notice of the Ministry of Finance and the State Administration of Taxation on pilot policies for taxation for venture capital enterprises and individual angel investors" ( Caishui [2017] No. 38): Among the pilot tax policies for venture capital companies and angel investment individuals, limited partnership venture capital companies (hereinafter referred to as partnership venture capital companies) adopt equity investment methods to directly invest in start-up technology companies for a minimum of 2 years In 2017, personal income tax policies will be implemented on a pilot basis starting from July 1, 2017.

15. Implementation of the "Administrative Measures for the Formulation and Management of Tax Normative Documents Formulated by the State Administration of Taxation"

In order to standardize the formulation and management of tax normative documents, implement tax laws, and promote tax authorities to comply with the law Administration, protecting the legitimate rights and interests of tax administration counterparts. The State Administration of Taxation promulgated the "Measures for the Administration of the Formulation of Tax Normative Documents by the State Administration of Taxation" which will come into effect on July 1, 2017.

16. Implementation of Reporting of Large-Amount Transactions and Suspicious Transactions by Financial Institutions

"Measures for the Administration of Reporting of Large-Amount Transactions and Suspicious Transactions by Financial Institutions" (People's Bank of China Order No. 3, 2016 ) stipulates that the Measures for the Management of Large-Amount Transactions and Suspicious Transaction Reporting by Financial Institutions shall be effective from July 1, 2017.

17. "Measures for the Management of Due Diligence on Tax-Related Information on Non-resident Financial Accounts"

The State Administration of Taxation and six other ministries and commissions jointly issued the "Management on Due Diligence on Tax-related Information on Non-resident Financial Accounts" The Measures, which will be implemented from July 1 this year, require that financial institutions must complete due diligence on existing individual high-net-worth accounts before the end of 2017, and complete due diligence on existing individual low-net-worth accounts and all existing institutional accounts before the end of 2018. due diligence.

The scope of goods with provisional tax rates for imported goods has been reduced to 805 items; export duties have been levied on 213 export goods such as ferrochrome, of which 50 items have a provisional tax rate of zero.

On December 23, 2016, the Tariff Commission of the State Council issued a notice stating that the "2017 Tariff Adjustment Plan" stipulates that the second tax reduction will be implemented from July 1, 2017; From July 1, 2017, the provisional tax rate will be implemented on 822 imported commodities. From July 1, 2017, the scope of commodities subject to the provisional tax rate on imported commodities will be reduced to 805 items; export tariffs will be levied on 213 export commodities such as ferrochrome. , among which 50 items have a tentative tax rate of zero.

18. "Multilateral Convention on Mutual Administrative Assistance in Tax Administration"

"Announcement of the State Administration of Taxation on Effective Implementation" (State Administration of Taxation Announcement No. 4, 2016) clarified that in 2013, my country The Multilateral Convention on Mutual Administrative Assistance in Tax Administration (hereinafter referred to as the "Convention") was signed on August 27, 2015, and approved by the 15th meeting of the Standing Committee of the 12th National People's Congress on July 1, 2015. On October 16, 2015, my country deposited the instrument of ratification of the Convention with the Organization for Economic Cooperation and Development. According to the provisions of Article 28 of the Convention, the Convention will enter into force in my country on February 1, 2016, and will be implemented from January 1, 2017. The Convention can make information communication channels between my country and foreign countries smoother, making it easier for the tax authorities of various countries to reach agreement on tax policies through consultation, thereby creating a fair and transparent tax environment and reducing the possibility of double taxation.

Nineteen. The value-added tax rate of 13% has been simplified to 11%.

"Notice of the Ministry of Finance and the State Administration of Taxation on Policies Concerning the Simplification of the Value-Added Tax Rate" (Finance and Taxation [2017] 37) stipulates that from July 1, 2017, the value-added tax rate of 13% will be simplified to 11%. Taxpayers who sell or import the following goods are subject to a tax rate of 11%: agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, air conditioning, hot water, gas, coal products for residential use, edible salt, agricultural machinery, and feed. , pesticides, agricultural films, chemical fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio and video products, electronic publications.

20. The certification period for special value-added tax invoices is extended to 360 days

"Announcement of the State Administration of Taxation on Further Clarifying the Collection and Management Issues Related to the Business-to-VAT Replacement" (Announcement of the State Administration of Taxation in 2017 No. 11) stipulates: Starting from July 1, 2017, special VAT invoices and unified motor vehicle sales invoices issued on or after July 1, 2017 obtained by general taxpayers of VAT shall be valid for 360 days from the date of issuance. Verify within the day or log in to the VAT invoice selection confirmation platform for confirmation, and declare the input tax deduction to the competent national tax authorities within the prescribed tax declaration period.

General taxpayers of value-added tax who obtain special customs import value-added tax payment documents issued on or after July 1, 2017 should submit the "Customs Duties Payment Statement" to the competent state taxation authority within 360 days from the date of issuance. Voucher Deduction List", apply for audit and comparison.

VAT deduction certificates issued before June 30, 2017 obtained by taxpayers are still subject to the "Notice of the State Administration of Taxation on Issues Concerning Adjustment of the Deduction Period of Value-Added Tax Deduction Certificates" (State Taxation Letter [State Taxation Letter] 2009〕617) implementation.

21. Deduction of expenses incurred by individuals purchasing qualified commercial health insurance products

"The Ministry of Finance, the State Administration of Taxation and the China Insurance Regulatory Commission's Notice on Promoting the Pilot Policy of Personal Income Tax on Commercial Health Insurance to the Nationwide Notice of Implementation" (Caishui [2017] No. 39): Starting from July 1, 2017, the expenditures incurred by individuals purchasing commercial health insurance products that meet the regulations can be deducted within the limit of the deduction standards stipulated in the Personal Income Tax Law.

Expenditures incurred by individuals in purchasing qualifying commercial health insurance products are allowed to be deducted before tax when calculating taxable income in the current year (month). The deduction limit is 2,400 yuan/year (200 yuan/month). . Expenditures incurred by the unit in purchasing commercial health insurance products that meet the regulations for employees should be included in the employee's personal salary and wages, and be regarded as personal purchases, and be deducted according to the above limits.