Circular of the State Administration of Taxation on Issues concerning the Use of Special Invoices for Value-Added Tax
Circular of the State Administration of Taxation on Issues concerning the Use of Special Invoices for Value-Added Tax
Circular of the State Administration of Taxation on Issues concerning the Use of Special Invoices for Value-Added Tax
Guo Shui Ming Dian [1994] No. 35
February 14, 1994
The tax bureaus of various provinces, autonomous regions and municipalities, and to the tax bureaus of cities specially designated in the state plan,
In light of the actual conditions emerged since the trial implementation of the Regulations Concerning the Use of Special Vouchers of Value-Added Tax, the circular on related issues is hereby given as follows:
I. It is reported that at present tax authorities in some regions have not as yet issued the new tax payers registration numbers to the tax payers, the value-added tax payers in these regions still have to use the old tax payer registration numbers when issuing or asking for special vouchers. In view of this actual condition, before April 1 of this year,the value-added tax payers still can use the old tax payer registration number while issuing or asking for special vouchers, such special vouchers can be used as tax-deduction certificates. Tax authorities in related regions should issue the new tax payer registration number to the tax payers not later that April 1 of this year. After April 1 of this year,when special vouchers are issued, the new tax payer registration number shall be written in the "Tax payer Registration Number" column of the "goods selling unit" and the "goods purchasing unit", otherwise, the special voucher shall not be used as tax-deduction certificate.
II.
......
Guo Shui Ming Dian [1994] No. 35
February 14, 1994
The tax bureaus of various provinces, autonomous regions and municipalities, and to the tax bureaus of cities specially designated in the state plan,
In light of the actual conditions emerged since the trial implementation of the Regulations Concerning the Use of Special Vouchers of Value-Added Tax, the circular on related issues is hereby given as follows:
I. It is reported that at present tax authorities in some regions have not as yet issued the new tax payers registration numbers to the tax payers, the value-added tax payers in these regions still have to use the old tax payer registration numbers when issuing or asking for special vouchers. In view of this actual condition, before April 1 of this year,the value-added tax payers still can use the old tax payer registration number while issuing or asking for special vouchers, such special vouchers can be used as tax-deduction certificates. Tax authorities in related regions should issue the new tax payer registration number to the tax payers not later that April 1 of this year. After April 1 of this year,when special vouchers are issued, the new tax payer registration number shall be written in the "Tax payer Registration Number" column of the "goods selling unit" and the "goods purchasing unit", otherwise, the special voucher shall not be used as tax-deduction certificate.
II.
......