Circular of the State Administration of Taxation on Issues concerning the Serial Copies of Special Value-Added Tax Invoices

Circular of the State Administration of Taxation on Issues concerning the Serial Copies of Special Value-Added Tax Invoices
Circular of the State Administration of Taxation on Issues Concerning the Serial Copies of Special Value-Added Tax Invoices

Guo Shui Fa [1994] No. 10

January 11, 1994

The tax bureaus of various provinces, autonomous regions and municipalities, the tax bureaus of various cities with independent planning, the tax bureaus of Shenyang, Changchun, Harbin, Nanjing, Wuhan,Chengdu, Xian and Guangzhou and to various sub-bureaus of the Offshore Oil Tax Administration,

In order to guarantee the smooth implementation of the tax deduction system in accordance with vouchers, the State Administration of Taxation has decided to introduce centralized and unified management of special vouchers for value-added tax.
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