Announcement of the State Administration of Taxation ([2017] No. 53)

In order to implement the spirit of the Several Opinions of the State Administration of Taxation on Further Deepening the Reform of Delegating Powers, Improving Regulation and Optimizing Services of the Tax System and Optimizing the Tax Environment (Shui Zong Fa [2017] No. 101), and to further optimize tax payment services and reduce the burden on taxpayers, the State Administration of Taxation has adjusted relevant matters concerning the VAT Tax Declaration. The announcement is as follows:
　　I. Repeal Appendix 1: Table of Fixed Assets (Excluding Real Estate) Input Tax Deduction of the Announcement of the State Administration of Taxation on Relevant Matters Concerning the VAT Tax Declaration after Full Implementation of Pilot Replacement of Business Tax with VAT (Announcement of the State Administration of Taxation [2016] No. 13).
　　II. Repeal Appendix 1: Details of the Composition of Input Tax Deduction for the Current Period of the Notice of the State Administration of Taxation on Relevant Matters Concerning the Adjustment of VAT Tax Declaration (Announcement of the State Administration of Taxation [2016] No. 27).
　　III. This document shall be implemented as of February 1, 2018.
　　So announced.