Circular of State Administration of Taxation on Tax Office Issuing Value-Added Tax Special Vouchers for Small-Scale Enterprises

Circular of State Administration of Taxation on Tax Office Issuing Value-Added Tax Special Vouchers for Small-Scale Enterprises
Circular of State Administration of Taxation on Tax Office Issuing Value-Added Tax Special Vouchers for Small-Scale Enterprises

Guo Shui Fa [1994] No. 58

March 15, 1994

The tax bureaus of various provinces, autonomous regions and municipalities, and to the tax bureaus of various cities with independent planning,

In accordance with the stipulations of the Interim Regulations of the People's Republic of China on Value-added Tax, small-scale taxpayer shall not obtain, purchase and use special vouchers. The aim of these regulations is to strengthen the management of special vouchers and block the loophole of tax evasion. However, because ordinary tax payers who purchase goods from the small-scale tax payer cannot obtain special vouchers and it is therefore impossible to deduct the purchase tax amount, this set of stipulations has a certain influence on the sales of the small-scale tax payer.
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