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the State Administration of Taxation
Official Reply of the State Administration of Taxation on the Tax Refund to Small-scale Taxpayer Foreign-funded Enterprises for Their
Purchase of Home Equipments
Guo Shui Han [2005] No. 1092
Qingdao Municipal Bureau of State Taxation:
Your bureau’s “Request for Instruction on the Tax Refund to Small-scale Taxpayer Foreign-funded Enterprises for Their Purchase of
Home Equipments” (No. 155 [2005] of Qingdao Municipal Bureau of National Taxes) has been received. We hereby give the following reply
after deliberation:
Considering the actual situation that, for the time being, the anti-forgery VAT tax-control certification system is unable to handle
the special VAT invoices for small-scale taxpayers, we consent after deliberation that, before the anti-forgery VAT tax-control certification
system is enabled to handle the special VAT invoices for small-scale taxpayers, your Bureau may, on the condition that the special
VAT invoices obtained for home equipment by the small-scale taxpayer foreign-funded enterprises under your jurisdiction are confirmed
inerrable through investigation by letter, handle the tax refund matters according to the current provisions on export tax refund.
State Administration of Taxation
November 14, 2005
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