Circular of the State Administration of Taxation on Printing and Distributing Templates of Special Value-added Tax Invoices

Circular of the State Administration of Taxation on Printing and Distributing Templates of Special Value-added Tax Invoices
Circular of the State Administration of Taxation on Printing and Distributing Templates of Special Value-added Tax Invoices

Guo Shui Fa [1993] No. 112

October 25, 1993

The tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government, tax bureaus of cities specifically designated in State plan, and sub-bureaus of the Offshore Oil Tax Administrative Bureau,

For the purpose of facilitating the implementation of the system whereby Value-added Tax (VAT) tax deduction is clearly indicated in invoices, templates of the Special VAT Invoices (hereinafter referred to as Special Invoices) are hereby issued released and relevant issues are hereby notified as follows:

I. On the interim templates and copy number (refer to the appendix hereto for templates thereof) of the Special Invoice. The province, autonomous region or municipality directly under the Central Government, as the case may be, where a taxation organ is located shall be printed on the head of the invoice; the arrangement of serial code shall be made by the taxation organ at its discretion.
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