This Circular guides the tax documentation regime for goods transported on roads within the domestic territory for business establishments, specifying the purchase ledger and types of documents required when transporting goods subject to special consumption tax or turnover tax.
适用范围
Business establishments belonging to various economic sectors with fixed business locations, business establishments transporting goods from their selling premises or exchanging with other establishments, and units transferring goods from one warehouse to another within the same unit.
要点
- Business establishments must have a unified purchase ledger model registered and stamped with the tax authority's counterfoil stamp (Article I.1).
- Goods transported subject to special consumption tax must have a tax payment receipt or a transport document (Article II.1).
- Goods transported subject to turnover tax must have an invoice issued by the selling establishment that has been registered and stamped by the tax authority (Article II.2).
- When transferring goods from one warehouse to another within the same unit, there must be a warehouse transfer document not yet subject to special consumption tax or a valid dispatch order (Article III.1-3).
- Failure to comply with the procedures stipulated for tax documentation will be handled as a violation under the Turnover Tax Law and the Special Consumption Tax Law, and the business establishment must pay turnover tax and income tax according to the regime applicable to itinerant traders (Article IV).
🌐 本文件的社会影响
- Strengthening management of tax documentation during the transportation of goods helps prevent tax evasion.
- It may cause difficulties for small and medium-sized business establishments unfamiliar with complex procedures.
- Helps the tax authority collect accurate information about the transportation of goods, thereby improving tax management.
❓ 常见问题
What should business establishments do when purchasing and transporting goods?
They must have a unified purchase ledger, recording all actual purchases and transportation of goods in full detail in the ledger's entries.
What documentation is required for goods subject to special consumption tax?
A tax payment receipt for special consumption tax or a transport document is required.
When must business establishments submit the purchase ledger to the tax authority?
Monthly, business establishments must submit the purchase ledger directly to the issuing tax authority for review of the recorded entries.
What documents are needed when business establishments transfer goods from one warehouse to another?
A warehouse transfer document not yet subject to special consumption tax or a valid dispatch order is required.
What happens if the procedures stipulated for tax documentation are not followed?
The business establishment must pay turnover tax and income tax according to the regime applicable to itinerant traders, and will be penalized under the Turnover Tax Law or the Special Consumption Tax Law.
全文
CIRCULAR OF THE MINISTRY OF FINANCE
Guidelines on Tax Documentation for Goods Transported on Road
During the implementation of new Tax Laws, some sectors and localities have reported difficulties in implementing transportation regimes for goods. The Ministry of Finance provides additional guidelines on the transportation of goods within the domestic market as follows:
I - For business establishments belonging to various economic components, operating under fixed business locations purchasing raw materials for production and processing or buying goods for sale at fixed business locations (hereinafter referred to as goods).
1. Must have a "purchase record book" according to a unified model attached to this Circular, numbered, registered, and stamped with the seal of the tax authority directly managing the establishment.
Business establishments that purchase goods from multiple places at once may be granted multiple purchase record books by the tax authority, each with its own unique number.
The tax authority registering the purchase record book must maintain a ledger to track the registration of purchase record books and the submission of these books for each establishment to accurately collect taxes based on their business activities.
After each purchase and transport of goods, the business establishment must record all actual details of purchased and transported goods in the purchase record book. In general, business establishments are not required to present the tax authority at the destination of the goods for confirmation in the purchase record book, except when there are corrections made in the book, which must then be confirmed by the tax authority at the destination.
For goods fully recorded in the purchase record book according to the above regime, the business establishment does not need to pay taxes before transporting the goods but instead pays turnover tax and income tax at the fixed location upon consumption of the goods.
Monthly, the business establishment must submit the purchase record book to the tax authority that issued it for review against inventory records, and the tax authority will confirm the entries in the book.
If more than one month has passed since the purchase and transport of goods without the tax authority confirming the purchase record book regarding the previous month's purchases, the tax authority at the place where the goods were purchased and transported will still collect taxes according to the regime applicable to itinerant traders despite the existence of a purchase record book.
The tax authority responsible for registering the purchase record book needs to monitor, detect, and handle situations where business establishments fail to submit the purchase record book as required to evade taxes.
2. Besides the purchase record book, goods being transported must also be accompanied by the following documents:
a) For goods subject to special consumption tax, one of the following documents must be provided: receipt for payment of special consumption tax, or transport permit, or sales invoice registered with the tax authority.
b) For goods subject to turnover tax (including imported goods), a sales invoice issued by the selling establishment according to a unified model by the Ministry of Finance (or a combined sales invoice and warehouse withdrawal form of the selling establishment already stamped by the tax authority at the place of sale) must be provided. In cases where the combined sales invoice and warehouse withdrawal form of a state-owned enterprise has not been stamped by the tax authority at the place of sale, a certificate from the tax authority confirming that the consignment has paid turnover tax must be provided.
II - For business establishments transporting goods for sale or exchange with other establishments
1. For goods subject to special consumption tax, one of the following documents must be provided: receipt for payment of special consumption tax, or transport permit for goods that have paid tax, or sales invoice registered with the tax authority.
2. For goods subject to turnover tax (including imported goods), a sales invoice issued by the establishment itself for sale (a type of invoice issued according to a unified model by the Ministry of Finance or a combined sales invoice and warehouse withdrawal form of a state-owned enterprise already stamped by the tax authority at the place of sale) must be provided. In cases where the combined sales invoice and warehouse withdrawal form of a state-owned enterprise has not been stamped by the tax authority at the place of sale, a certificate from the tax authority confirming that the consignment has paid turnover tax must be provided.
III - For business establishments transferring goods from one warehouse to another within the same unit
1. When registering tax procedures, business establishments must declare all main and auxiliary business locations (including branches, satellite stores, auxiliary stores...), warehouses, raw material warehouses...
2. When transporting goods subject to special consumption tax, a warehouse transfer document indicating unpaid special consumption tax issued by the tax authority directly managing the establishment must be provided. Temporarily, until December 31, 1990, for state-owned enterprises that have not completed capital and asset transfers and have not implemented the special consumption tax regime, a notification letter to the tax authority managing the establishment regarding the quantity, type of goods transferred, warehouse location, transfer time, and transportation means must be provided for the tax authority to confirm the warehouse transfer.
3. When transporting goods subject to turnover tax, a dispatch order for goods within the unit and a valid warehouse withdrawal form accompanying the goods (registered with the tax management authority) must be provided.
IV - Tax Resolution
For the cases of transporting goods mentioned above without complying with the prescribed procedures, turnover tax and income tax must be paid according to the regime applicable to itinerant traders. Additionally, violations will be handled according to Clause 1 (Points a and b) of Article 19 of the Turnover Tax Law or Article 20 of the Special Consumption Tax Law. The aforementioned taxes and fines cannot be deducted from taxable income at fixed business locations.
The control of goods transported must ensure the principles and regimes stated above while avoiding unnecessary inconvenience and hindrances to the circulation of goods in cases where the transportation of goods does not indicate tax evasion.
This Circular takes effect from the date of issuance and replaces previous guidelines issued by the Ministry of Finance on tax documentation procedures for goods transported on road.
For the time being, state-owned enterprises that have not yet completed sales invoice registration with the tax authority can temporarily use sales invoices issued by the establishment until December 31, 1990.
During implementation, if there are difficulties or issues, they should be promptly reported to the Ministry of Finance for further study and resolution./.
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