| With
a view to shorten the time of verifying the Value Added Tax
("VAT") invoice and enhance the efficiency, the Shenzhen Municipal
office of the State Administration of Taxation decided to promote
the approach of verifying VAT invoice through Internet within
the Shenzhen city ("Internet verification") |
| 1.
|
General
taxpayer applies for the Internet verification should firstly
sign a technology service contract with the software development
company that they have chosen and complete the application procedure
at the respective branch office of the State Administration
of Taxation. |
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| 2.
|
Internet verification is by the mean of sending the VAT invoice
to the taxation authority through Internet for verification.
The taxpayer is required to transform the VAT invoice into electronic
data either by scanning the VAT invoice or inputting the relevant
data of that particular invoice into a prescribed format. The
Internet verification is only applicable to the general taxpayers. |
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| 3.
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Internet verification is implemented base on voluntary basis
that the taxpayers are free to choose the methods of verification.
That is, taxpayers can either verify through Internet or they
can directly verify at the front desk of the taxation authority. |
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