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国家税务总局公告2016年第27号2016年5月5日为配合全面推开营业税改征增值税试点工作顺利实施,国家税务总局对增值税纳税申报有关事项进行了调整,现公告如下:一、对《国家税务总局关于全面推开营业税改征增值税试点后增值税纳税申报有关事项的公告》(国家税务总局公告2016年第13号)附件1中《本期抵扣进项税额结构明细表》进行调整,调整后的表式见
Announcement of the State Administration of Taxation No. 27 of 2016 May 5, 2016 In line with the smooth implementation of the pilot project of transforming business tax into value-added tax, the State Administration of Taxation has made adjustments to the relevant matters concerning the tax return of value-added tax. The announcement is hereby announced as follows: In the Attachment 1 to the Circular of the State Administration of Taxation on Relevant Issues concerning the Postponement of Value Added Tax Return of Value Added Tax after the Pilot Reform of Business Taxes (No. 13 of 2016 of the State Administration of Taxation), “Structure Schedule of Deferred Input Tax Amount for the Current Period” To adjust, see the adjusted form