Laws of the People's Republic of China

Circular of the State Administration of Taxation on the Modification for the Circular of the State Administration of Taxation on Controlling the Range of Use the Value-added Tax Invoice Strictly

GuoShuiFa [2000] No.75 May 8, 2000

It is reported recently from some areas that the relevant regulations of Circular on the Controlling the Range of Use of the Added-value Tax Special Invoice by the State Administration of Taxation (GuoShuiFa [1995] No.85 ) have not met the need of the present usage of the added-value invoice. Through study, the original notice is revised as follows now:

With regards to the strict control of the range of use of the special invoice, the special invoice should not be drawn for the enterprises with the undertaking of the retail sales of consumer goods such as cigarette, alcohol, food, clothing, shoes and caps and cosmetics (excluding the special-purpose parts of labor protection). If the buyers ask for the added-value invoice, the seller of goods that sell the large-scale machinery electronic equipment, such as machinery, locomotive, automobile, steamer, boiler, etc can draw the special added-value invoice.

The circular enter into force on January 1, 2000.