Anti counterfeit control system on VAT invoice implementing in Shenzhen

With a view to have better control on the management of VAT invoice under anti-counterfeit control system, the following rules have been set out:

1. Any initial application or adjustment on the upper value limit (ceiling value) under the anti-counterfeit control system should be carried out in according to the regulation notice announced by the State Administrative of Taxation.

2. Approval authority. Where an enterprise applies to issue invoices in excess of million¥, should get approval from municipal tax bureau. If the amount is 100,000¥or below, approval could be obtained from regional tax bureau. With regards to Baoan and Nongjiang area, the regional tax bureau may authorize the respective local tax bureaus to approve the invoice value below 100,000¥.

3. Approval criterions. The municipal and regional tax bureaus have the right to adjust the amount of ceiling value applied by the enterprises after consider the following criterions.

(a) the average value of invoice issued for the past 3 months (average value = total value of invoices issued/number of invoices issued)
(b) the unit price stated in sales and purchases contract
(c) other related information

4. Approval procedure. The approval will be carried out through China Taxation Administration Information System (CTAIS) system.

5. Site investigation. For those enterprises apply for the ceiling value, a site investigation must be conducted and an assessment report must be issued.

6. Information to be provided by enterprise.
(a) <Administrative permission of taxation - Form of application for changing the ceiling value of invoice.
(b) Copies of the sales and purchases contract (except those who have not signed the contracts)

7. Approval method. The approval notice should state clearly the upper value limit of the invoice and the effective date. The approved ceiling value is applicable until the expiration date.

為加強對使用增值稅防偽稅控系統企業最高開票限額管理，制定本辦法：

一、 使用防偽稅控系統企業的開票子系統開票限額的設定或調整均按照總局通知規定辦理。

二、 審批許可權。企業申請使用百萬元版以上（含百萬元版）專用發票，由市局審批；申請使用十萬元版（含十萬元版）以下專用發票由區（分）局審批。寶安、龍崗區局企業申請開票面額十萬元以下（含十萬元）的，區局可授權各基層徵收分局辦理審批。

三、 審批標準。企業確因業務需要申請調整開票限額的，區（分） 局、市局按以下標準之一調整確定其開票限額，按規定的許可權逐級審核報批：

（一）近3個月的平均開票面額（平均開票面額=總開票銷售金額/開票份數）；
（二）購銷合同單件產品售價；
（三）其他確需調整最高開票限額的。

四、 審批流程。開票限額的審批一律通過中國稅收征管信息系統（CTAIS）辦理。

五、 實地核查。辦理最高開票限額審批，必須進行實地核查，並撰寫實地核查報告。

六、 企業填報資料
（一）《稅務行政許可-最高開票面額變更申請審批表》最高開票面額變更申 請審批表》；
（二）購銷合同（企業無簽訂購銷合同的除外）。

七、 審批方式。各級審批意見必須注明開票限額及審批有效期限，審批設定的開票限額在審批有效期內可一直使用。