[2020] No. 6

　　In order to deepen the reform to “streamline administration, delegate powers and improve regulation and services” in the tax system, further optimize the tax-based business environment, improve the efficiency of business start-up and reduce the cost thereof, Guangzhou Municipal Tax Service, State Taxation Administration decided to promote the use of Public Service Platform (Enhanced Version) based on the successful implementation of the public service platform for electronic VAT invoices (hereinafter referred to as “Public Service Platform”) in the early stage, so as to facilitate taxpayers to issue and use VAT invoices. The relevant matters are hereby notified as follows:

　　1. From March 16, 2020, the Public Service Platform (Enhanced Version) will be implemented. All new taxpayers who need to obtain special VAT invoices, general VAT invoices and electronic general VAT invoices will receive tax UKey for free. From April 1, 2020, the implementation scope of the Public Service Platform (Enhanced Version) will be further expanded, and all new taxpayers who need to obtain uniform invoices for the sale of motor vehicle and uniform invoices for the sale of used cars will receive tax UKey for free.

　　2. Taxpayers who have received tax Ukey may obtain special VAT invoices, general VAT invoices, electronic general VAT invoices, uniform invoices for the sale of motor vehicle and uniform invoices for the sale of used cars after the corresponding invoice types are verified.

　　3. Taxpayers who have already used special tax-control equipment, such as Golden Tax Disk or Tax Control Disk, may voluntarily choose to receive the tax UKey for free to replace such equipment for issuance of invoices.

　　It is hereby notified.

　　Appendix: Interpretation on the Notification of Guangzhou Municipal Tax Service, State Taxation Administration on Implementing the Public Service Platform (Enhanced Version) for Electronic VAT Invoices

　　Guangzhou Municipal Tax Service, State Taxation Administration

　　March 13, 2020