Interpretation of the Administrative Measures for VAT Refund in Beijing Winter Olympics

On the occasion of the countdown to Beijing 2022 Winter Olympics 100 days,1kloc-0/27 October, five Beijing 2022 Winter Olympics, Paralympics and their test matches, including the No.1 Tax Office of Chaoyang District Taxation Bureau, awarded the licenses.

In order to support the successful hosting of Beijing 2022 Winter Olympics, the state has issued a series of tax support policies, especially the VAT refund policy for Beijing 2022 Winter Olympics. According to the regulations, China will refund the value-added tax (VAT) generated by the procurement expenses related to the Winter Olympics in China, and five designated tax service offices in Beijing and Hebei will handle the offline tax refund application.

Interpretation of "Administrative Measures for VAT Refund of Beijing 2022 Winter Olympics and Paralympics and Their Test Events" issued by State Taxation Administration of The People's Republic of China;

1. What is the background of the promulgation of the Measures?

In order to support the preparations for the Beijing 2022 Winter Olympic Games and Paralympic Winter Games and their test matches (hereinafter referred to as the Beijing Winter Olympics), with the approval of the State Council, during the period from June 1 day to February 3 1 day, 2022, according to the relevant provisions in Articles 5 and 9 of Announcement No.92, Expenditure on Goods or Services Purchased by the IOC and Its Related Entities, For the IPC and its related entities (hereinafter referred to as tax refund entities) listed in the designated list of goods or services purchased by the IOC and its related entities in China for the Beijing Winter Olympics (Announcement No.92 annex, hereinafter referred to as the designated list), the corresponding value-added tax can be refunded to the designated department in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (hereinafter referred to as the Winter Olympics tax refund) by the tax refund subject with the invoice and the supporting documents issued by the Beijing Organizing Committee for the 2022 Winter Olympics and Paralympics (hereinafter referred to as the Beijing Winter Olympics Organizing Committee). The specific tax refund process is formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). In order to implement the provisions of Announcement No.92, State Taxation Administration of The People's Republic of China issued the "Measures" to clarify the specific process of tax refund for the Winter Olympics.

2. What links does the Winter Olympics tax refund process include?

The tax refund process of the Winter Olympics mainly includes five links, namely: determining the list, applying for tax refund, accepting tax refund, reviewing tax refund and tax refund.

1. Confirm the list. The Ministry of Finance, State Taxation Administration of The People's Republic of China and the General Administration of Customs jointly determine the list of tax refund units. The list of tax refund units includes Chinese name, foreign name (overseas tax refund units only) and taxpayer identification number (tax refund units without tax registration are tax refund unit codes).

2. Apply for tax refund. The tax refund unit shall prepare the application materials for tax refund for the Winter Olympics in accordance with the Measures, and the relevant information recorded in the materials shall be consistent with the information determined in the list of tax refund units. After the materials are fully prepared, the tax refund subject can submit the tax refund application for the Winter Olympics to the tax authorities by himself or by entrusting a tax agent.

3. Accept the tax refund. The tax department shall accept the application for the Winter Olympics tax refund submitted by the tax refund subject if it is complete and meets the requirements; If the application materials are incomplete and the contents filled in do not meet the requirements, the tax department will inform the tax refund unit at one time, and the tax refund unit will accept it after making corrections.

4. Review the tax refund. Designate the competent tax authorities of the sellers of goods and services in the list (hereinafter referred to as the competent tax authorities of the sellers) to handle the tax refund for the Winter Olympics and follow-up management. The competent tax authorities of the seller shall complete the tax refund review within the prescribed time limit.

5. Tax refund. After the competent tax authorities of the seller complete the tax refund audit, they will issue tax refund vouchers accordingly and transmit the tax refund information to the treasury department of the People's Bank of China at the same level. After the treasury department of the People's Bank of China completes the withdrawal audit, the tax shall be returned to the collection account provided by the tax refund unit.

3. Which units can apply for tax refund for the Winter Olympics?

Articles 9 and 10 of Announcement No.92 stipulate that the IOC and its related entities, the IPC and its related entities that enjoy preferential tax policies (including winter Olympics tax rebate) shall be managed by a list system. The specific list was proposed by BOCOG and submitted to the Ministry of Finance, State Taxation Administration of The People's Republic of China and the General Administration of Customs for confirmation. Therefore, the units in the list of tax refund subjects jointly determined by the above three departments can apply the tax refund policy for the Winter Olympics as required.

4. Can the tax refund subject entrust others to handle the tax refund for the Winter Olympics?

Considering that there are many tax refund subjects, especially overseas subjects, who do not need to apply for tax registration, in order to facilitate tax refund subjects to apply for tax refund, in accordance with the relevant provisions of the Tax Administration Law, the Measures clarify that tax refund subjects can apply for tax refund for the Winter Olympics on their own, or they can voluntarily entrust tax-related professional service institutions or other units and individuals as tax agents to apply for tax refund for the Winter Olympics.

The above-mentioned tax-related professional service institutions refer to tax accounting firms, accounting firms, law firms, bookkeeping agencies, tax agencies, tax consulting companies and other institutions engaged in tax-related professional services. The subject of tax refund can log in to the bulletin board of tax-related professional service organizations on the portal of State Taxation Administration of The People's Republic of China, China, or go to the tax service hall to inquire about the list of tax-related professional service organizations.

5. What purchase expenses of the tax refund subject can apply for the Winter Olympics tax refund?

According to Announcement No.92, during the period from June 1 day, 2002 to February 3 1 day, 2022 (subject to the date when the invoice of the procurement expenditure incurred by the tax refund entity is issued), the following procurement expenditure incurred in China due to the related work of the Beijing Winter Olympics can be applied for the Winter Olympics tax refund as required:

(1) Catering services and accommodation services;

(2) advertising services;

(3) electricity;

(4) Communication services;

(5) Real estate business leasing services;

(six) office building, decoration and repair services;

(seven) office equipment and related maintenance and replacement services, tangible movable property business rental services;

(8) Goods and services related to broadcasting activities purchased or accepted by Olympic broadcasting service companies and rights-holding broadcasters, including five items:

1. Goods and services required for the construction, loading and unloading of event broadcast facilities;

2. Broadcasting equipment (including cameras, cables and vans, etc. );

3. Rental services of broadcasting and communication equipment and vehicles and related maintenance and replacement services;

4. Consulting, transportation and security services related to broadcasting;

5. Other commodities and services related to the Olympic Games broadcasting.

6. When can I apply for a tax refund for the Winter Olympics?

The application time for tax refund for the Winter Olympics is from July 1 day, 2026 to March 3 1 day, 2023. The tax refund subject can submit the tax refund application online at any time during the above period, or choose to submit the tax refund application under working days.

It should be noted that the tax refund subject can only apply for the Winter Olympics tax refund for invoices issued from June 1 day to February 3 1 day, 2022.

7. What are the ways for tax refund subjects to apply for tax refund for the Winter Olympics?

The subject of tax refund can go to Beijing Electronic Taxation Bureau in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (hereinafter referred to as Beijing Electronic Taxation Bureau) to handle the tax refund for the Winter Olympics, or go to the designated tax service hall in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) to handle the tax refund for the Winter Olympics.

(1) The website of Beijing Electronic Taxation Bureau is

.

(two) the tax service hall designated by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) includes:

1. People's Republic of China (PRC) State Taxation Bureau Chaoyang District Taxation Bureau No.1 Tax Office.

Address: Building 5, Green Center, Zone 4, Wangjing Dongyuan, Hongtai East Street, Chaoyang District, Beijing.

2. People's Republic of China (PRC) State Taxation Bureau Shijingshan District Taxation Bureau No.1 Taxation Office.

Address: Building 2, No.255 Chengxing Street, Shijingshan District, Beijing (Block A, Zhonghai Building)

3. People's Republic of China (PRC) State Taxation Bureau Yanqing District Taxation Bureau No.1 Taxation Office.

Address: No.60 Qingyuan Street, Yanqing District, Beijing

4. People's Republic of China (PRC) State Taxation Bureau No.1 Taxation Branch of Chongli District Taxation Bureau of Zhangjiakou City

Address: Floor 2, Administrative Service Center (Administrative Examination and Approval Bureau) of Yingbin Road People's Government, Xiwanzi Town, Chongli District, Zhangjiakou, Hebei.

5. People's Republic of China (PRC) State Taxation Bureau No.1 Taxation Branch of Qiaodong District Taxation Bureau of Zhangjiakou City

Address: Floor 5, Qiaodong Government Affairs Service Center, Shengli Middle Road 1, Qiaodong District, Zhangjiakou, Hebei.

It should be noted that the application for tax refund for the Winter Olympics is accepted by Beijing Taxation Bureau of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Considering that Zhangjiakou City, Hebei Province is one of the main venues of the Beijing Winter Olympics, in order to facilitate the tax refund subject to apply for the Winter Olympics tax refund, the Measures clarify that in addition to the three designated tax service offices in Beijing, the tax refund subject can also go to two designated tax service offices in Zhangjiakou City and log in to the Beijing Electronic Taxation Bureau to submit a tax refund application with the assistance of relevant tax officials.

8. What information should I submit to apply for the Winter Olympics tax rebate?

When applying for tax refund for the Winter Olympics for the first time, the tax refund unit shall submit the following materials to the tax authorities:

(1) Invoice indicating the tax amount between June 2022 1 and February 3, 20221;

(2) Application Form for VAT Refund of Beijing 2022 Winter Olympic Games and Paralympic Winter Games and their test matches (hereinafter referred to as the application form for tax refund);

(3) VAT refund voucher for Beijing 2022 Winter Olympic Games and Paralympic Winter Games and their test matches (stamped with the special seal for BOCOG tax voucher, hereinafter referred to as the tax refund voucher);

(4) If a tax agent is entrusted to handle the tax refund, or if the tax refund for the Winter Olympics is collected through a RMB bank settlement account (hereinafter referred to as the bank account) within the territory of a third party, the entrustment agreement for handling the VAT refund for the Beijing 2022 Winter Olympics and Paralympic Winter Games and their test matches (hereinafter referred to as the entrustment agreement) shall be submitted at the same time.

If a tax refund unit submits an application for tax refund through the electronic tax bureau, it shall submit an electronic copy of the application materials; If an application for tax refund is submitted through the tax service office, the paper (original or photocopy) or electronic copy of the application materials shall be submitted.

When the tax refund unit applies for tax refund again, if the tax refund certificate and entrustment agreement have not changed, it is not necessary to provide them again; If there is any change, a new tax refund certificate and entrustment agreement need to be submitted again.

9. What are the requirements for bidding for the tax refund invoice for the Winter Olympics?

In order to ensure that the invoice for applying for tax refund for the Winter Olympics conforms to the relevant regulations, the tax refund unit should pay attention to the following requirements when asking the seller for the invoice:

First, one or more of special VAT invoices, ordinary VAT invoices or uniform motor vehicle sales invoices should be obtained. The above invoices can be paper invoices or electronic invoices.

Two, the "buyer's name" column recorded in the invoice should fill in the Chinese name of the tax refund unit. The Chinese name of the tax refund unit shall be exactly the same as the Chinese name of the tax refund unit in the list of tax refund units determined by the Ministry of Finance, State Taxation Administration of The People's Republic of China and the General Administration of Customs according to the provisions of Announcement No.92.

Three, tax refund units in China for tax registration, should be recorded in the invoice of the buyer's "taxpayer identification number" column to fill in the taxpayer identification number of tax refund units. The tax refund unit that has not gone through the tax registration within the territory of China shall fill in its tax refund unit code in the column of "taxpayer identification number" of the buyer recorded on the invoice. The tax refund unit code is jointly determined by the list determined by the Ministry of Finance, State Taxation Administration of The People's Republic of China and the General Administration of Customs.

Fourth, if the subject of tax refund has made multiple purchases from the same merchant, and only some purchases fall within the scope of tax refund for the Winter Olympics, please ask the merchant to issue invoices separately for the purchases that meet the conditions of tax refund for the Winter Olympics when requesting invoices. For example, the subject of tax refund buys accommodation services, catering services and tea from a merchant that meet the conditions for tax refund in the Winter Olympics. Accommodation services and catering services can be combined to issue an invoice or issued separately for tax refund in the Winter Olympics; Tea and other commodities will be invoiced separately, and the Winter Olympics will not be used for tax refund. If the above three purchase expenses are issued on the same invoice, you can ask the merchant to issue another invoice.

Fifth, the tax refund subject who is not registered in China does not need to fill in the buyer's address, telephone number, bank, account number and other related columns recorded in the general VAT invoice or the unified invoice for motor vehicle sales.

X. What are the requirements for tax refund vouchers?

Annex 2 of the "Measures" announced the unified style of the "Tax Refund Certificate". The Chinese name of the tax refund unit and the tax refund unit code (or taxpayer identification number) filled in the tax refund certificate shall be consistent with the relevant information of the tax refund unit listed in the list determined by the Ministry of Finance, State Taxation Administration of The People's Republic of China and the General Administration of Customs; The name of the payee, the name of the payee's bank, and the account number of the payee's bank shall be consistent with the relevant column information in the tax refund application form and entrustment agreement submitted by the tax refund unit. The tax refund unit shall ask BOCOG for the tax refund certificate stamped with the special seal of BOCOG tax ticket.

XI。 What are the requirements of the entrustment agreement?

Annex 3 of the "Measures" announced the unified style of the "Entrustment Agreement". If the tax refund subject entrusts other institutions or individuals to handle the Winter Olympics tax refund on its behalf, or collects the Winter Olympics tax refund from the third-party bank account entrusted by it, it is necessary to submit an entrustment agreement to the tax authorities when handling the Winter Olympics tax refund.

The Chinese name and tax refund unit code (or taxpayer identification number) filled in the entrustment agreement shall be consistent with the relevant information of tax refund units listed in the list determined by the Ministry of Finance, State Taxation Administration of The People's Republic of China and the General Administration of Customs.

12. What are the requirements for the bank account that collects the tax refund for the Winter Olympics?

The bank account for collecting the tax refund for the Winter Olympics should be a domestic RMB bank settlement account. The tax refund subject can use his own bank account to collect the tax refund for the Winter Olympics, or use the bank account of other units or individuals (including but not limited to tax agents) to collect the tax refund for the Winter Olympics.

Thirteen. How to calculate the winter Olympics tax rebate?

The value-added tax refunded in accordance with Article 5 of Announcement No.92 is the tax that meets the conditions for tax refund for the Winter Olympics as indicated on the invoice. If the accommodation fee of the tax refund subject is 1060 yuan, the value-added tax invoice obtained indicates the amount of 1000 yuan, and the tax amount is 60 yuan. The VAT subject who can apply for tax refund according to regulations is 60 yuan.

It should be noted that if the invoice tax amount obtained by the tax refund entity is marked as "* * *" or "0" or is not filled in, it means that the price paid by the tax refund entity for the purchase expenditure does not include VAT, so there is no need to apply for refund of VAT for the purchase expenditure.

14. which invoices are not refundable?

The invoice submitted by the tax refund unit shall not be returned under any of the following circumstances:

(1) The procurement expenditure items recorded in the invoice do not belong to or are not entirely related to the goods or services listed in the designated list;

(2) Being characterized as falsely invoicing;

(3) It has been used to offset the input tax, offset the difference of value-added tax, declare export tax rebate, apply for residual tax rebate or other tax rebates;

(four) has been invalidated or has issued a corresponding red invoice;

(5) There are doubts about VAT risks that cannot be ruled out;

(six) other circumstances stipulated by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).

The tax refund subject submits multiple invoices to apply for tax refund for the Winter Olympics. If some invoices have the above-mentioned non-tax refund situation, it will not affect other invoices that meet the tax refund conditions for the Winter Olympics.

15. Can the invoice obtained by the tax refund entity only be used for tax refund?

The Winter Olympics tax refund is an independent application of the tax refund entity. For tax refund subjects who have not registered in China, they can choose to apply for or not to apply for tax refund for the Winter Olympics; For tax refund subjects who have registered in China, the invoices obtained can be used for tax refund for the Winter Olympics, as well as for deducting input tax, applying for deducting the difference of value-added tax, declaring export tax refund, applying for tax refund for retention and other tax refunds in line with existing regulations.

It should be noted that invoices that have been used for tax refund for the Winter Olympics shall not be used for tax refund such as input tax deduction, value-added tax difference deduction, export tax refund, and remaining tax refund; Invoices that have been used for tax refund such as input tax deduction, value-added tax difference deduction, export tax refund and residual tax refund shall not be used for tax refund in the Winter Olympics.

Sixteen. What should I do if the information recorded in the invoice obtained by the tax refund subject is wrong?

If the information recorded in the invoice obtained by the tax refund entity is wrong, such as the column numbers of the buyer's name, taxpayer identification number, project name, specification, unit, quantity, unit price, amount, tax rate and tax amount recorded on the face, different types of invoices should be treated separately.

If the invoice obtained by the tax refund unit belongs to paper invoice, the tax refund unit shall return the invoice with incorrect information, and the seller shall re-issue the invoice with correct information; Or after the seller issues a red-ink invoice in accordance with the relevant regulations, it will issue a new invoice with correct information.

If the invoice obtained by the tax refund unit belongs to electronic invoice, the tax refund unit shall require the seller to issue a red-ink invoice in accordance with relevant regulations, and then re-issue an invoice with correct information.

Seventeen, how can the tax refund unit query the progress and results of tax refund processing?

The subject of tax refund can visit Beijing Electronic Taxation Bureau to inquire about the progress and results of tax refund for the Winter Olympics. The tax authorities will send the Chinese version of the Notice of Tax Matters to the tax refund unit in accordance with the handling process to inform the relevant links of the handling situation. If necessary, the tax refund unit can also download the electronic version of the Notice of Tax Matters.