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Golden Tax System (China)

Introduction:

Golden Tax System is a system developed by the China Tax Bureau (CTB) to register and pay VAT.

Without Golden Tax System a company cannot issue or print special VAT invoices. Without this
company will not able to verify input VAT invoices and would not be able to submit VAT returns.

GTS was originally implemented to combat VAT fraud and invoice counterfeiting since the invoices
issued and verified from the central system have unique identifier codes.

As per legal requirements, companies registered in China can issue VAT invoices only using the
government owned Golden Tax System (GTS), which issues GT numbers for the VAT invoices sent to
it.

SAP Golden Interface:

Golden Tax System : Process

 The process is to send all the required list of invoices to be sent to government owned Golden Tax
System.
 The data received by GTS will be validated by Chinese Government officials and once it is done, an
official invoice numbers will be issued by GTS against all the successfully validated invoices. As of
now, this process of downloading Invoice list from SAP system and uploading the same into GTS
system is done through a Third-Party Software. However, now this functionality becomes one of the
new business functions in Version SAP ECC 6.0.
 This function helps the Chinese suppliers (who are using SAP for their business) to manage their
Invoicing functionality.

 Golden Tax system is not available by default in ECC. We need to activate / enable the Business
Function - FIN_LOC_CI_1 using transaction code - SFW5 in ECC6.0.
 GTS configuration is FI, SD integration area. This will require FI consultant help to do FI settings.
Business Function Activation:

After activation of Business Function, you will find three new nodes available under Country Specific
Function for China in SAP Easy Access Screen as shown in the below screenshot.

 Creation of Outbound File for GTS Interface (China) from SAP (T Code GT_ULN):
•This report enables to send invoice list details to the GTS for invoice number creation or
cancellations.

 Upload of Inbound File from GTS Interface (China) to SAP (T Code GT_DLN):
•This report enables to retrieve invoice numbers that are issued by the GTS after validation of
received Invoice lists.

We use SAP to create VAT Invoice, and these data must transfer to GTS to print the real invoice and send
them to the customer. And in GTS each invoice has its own GTS invoice Number. so sometimes we
need to send these info back to SAP.

Therefore we have 3 Steps in SAP:

I. Generate outbound file to GTS,


II. Upload inbound file from GTS
III. Check VAT invoice list.

Processing Steps:
 Create invoice following the standard procedure.
 Go to Transaction – GT_ULN (Creation of Outbound File for GTS Interface (China) report) and create
the file with invoice lists that can be sent to GTS interface for invoice number creation. This file will be
stored in the specified directory in local computer.
 Then upload this file from the local computer to GTS (separate system) by logging into GTS and you
can also perform the following process:
•Generate VAT invoice numbers and other details for the invoices included in the file.

• Print the invoices.

•Create an inbound file to transfer the invoice details from GTS to SAP system.

 Upload the inbound file from GTS into the SAP system.

Using Transaction Code GT_DLN, we can upload the invoice details received from GTS into SAP
system.

Configuration Settings:

 Configuration path:Sales and Distribution ->Billing -> Billing Documents ->Country-specific Features
-> Country-Specific Features for China
Define GTI Tax Invoice Keys:

In this Customizing activity, you make the settings that determine certain system actions when you
generate outbound files using the Creation of Outbound File for Golden Tax Interface (China)

 The maximum total amount of an invoice included in the outbound file. When the total amoun
of an invoice exceeds this value, the SAP system splits the invoice.
 The maximum number of line items in an invoice included in the outbound file. When the total
number of line items exceeds this value, the Creation of Outbound File for Golden Tax
Interface (China) report splits the invoice so that the invoice contains the fixed number of line
items.
 The default unit price mode, either with tax (full price) or without (tax-free price), in the
outbound file.

Define Invoice Types:

In this Customizing activity, you make settings that enable the system to generate separate outbound
files for requesting the following data from the tax authorities in China:

 Special VAT invoice numbers


 Normal VAT invoice numbers

According to tax laws in China, the VAT payable for general taxpayers and small-scale taxpayers has
to be calculated differently.

Activities

 If you create normal VAT invoices for specific customers, enter the customer numbers and
assign the VAT invoice type as small-scale taxpayer.

Assign Goods Tax Catalogs to Tax Codes:

In this Customizing activity, you make the settings that determine which goods tax catalog code the
system enters for each business transaction record when you use the Creation of Outbound File for
Golden Tax Interface (China) report.

Activities :

To define a goods tax catalog code, proceed as follows:

• Create a goods tax catalog code for each of your business transactions to be reported to
Golden Tax System.

• Enter a tax code for each of your goods tax catalog codes.

The system defaults to check if the goods tax catalog code is specific to a material number. You can
specify the goods tax catalog for a material when the transaction record uses a certain tax code.
Specify Unit of Measure for Merging Billing Amounts:

In this Customizing activity, you specify which unit of measure (UoM) the system uses to calculate total
amounts when billing items are merged to create the outbound files generated by the Creation of
Outbound File for Golden Tax Interface report. This merge is dependent on materials and material
types.

Report generation steps:

1. Generate outbound file to GTS (T Code: GT_ULN) :

Key in Sales area, billing document number, VAT condition type are provided by the SD team, provide
a path to save the text file that will be generated, Tax invoice key information is provided by the FI
team.

The selection parameters can also be saved as a variant for future use.
The following screen appears, select the row and click on “Send to GTS”

The following message appears at the bottom of the screen

At the location specified a text file is generated


Above text file is uploaded in the Golden Tax System and generates invoice which is sent to the
customer against which customer makes the payment .

2: Upload inbound file from GTS (T Code: GT_DLN) :

3. Check VAT invoice list (T Code: GT_IVL)

Appendix 1: Tax Bureau system ( This will require local FI consultant)

FI User needs to login to Chinese Tax bureau site and upload file generated from SAP.

Pre-printed GTS form for printing Invoice :


Reference:

 http://www.ey.com/Publication/vwLUAssets/China_VAT_system_en/$FILE/China_VAT_system_en.pdf
 http://help.sap.com/erp2005_ehp_05/helpdata/EN/2A/75752A8D134AB08C935E4FE84459AE/frames
et.htm
 SAP Note: 1860781 - Annoucement
 SAP Note: 1868902 - Configuration Guide for Golden Tax Interface