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the State Council
Order of the State Council of the People’s Republic of China
No. 420
The Regulation of the People’s Republic of China on the Implementation of the Customs Administrative Punishment, which was adopted
at the 62nd executive meeting of the State Council on September 1st, 2004, is hereby promulgated, and shall come into force as of
November 1st, 2004.
Premier, Wen Jiabao of the State Council
September 19, 2004
Regulation of the People’s Republic of China on the Implementation of the Customs Administrative Punishment
Chapter I General Provisions
Article 1
With the view of regulating the customs administrative punishment, ensuring the wielding power of the customs according to law and
protecting the lawful rights and interests of citizens, legal persons or other organizations, the present Implementation Regulation
is formulated in accordance with the Customs Law of the People’s Republic of China (hereinafter referred to as the Customs Law) and
the stipulations of other relevant laws.
Article 2
The present Implementation Regulation shall be applicable to the smuggling acts not subject to criminal liabilities according to law,
acts in violation of the supervision stipulation of the customs and the disposal of acts subject to the administrative punishment
conducted by the customs according to provisions of laws and administrative regulations.
Article 3
The customs administrative punishment shall be subject to the jurisdiction of the customs that has discovered the illegal act, or
may be ruled by the customs where the illegal act occurs.
Cases over which two or more customs have jurisdictions shall be subject to the jurisdiction of the customs that first discovers the
illegal act.
If the jurisdiction to a case is not clear, the jurisdiction shall be determined by relevant customs through negotiation. If they
can’t reach an agreement through the negotiation, they shall report it to their mutual superior customs for the designation of jurisdiction.
For grave and complicated cases, the General Administration of Customs shall designate jurisdiction.
Article 4
In case any customs finds out any illegal act that shall be subject to the disposal of other administrative departments according
to law, the customs shall transfer it to relevant administrative departments for disposal; if the illegal act is suspected of committing
a crime, it shall be transferred to the public security organ under the customs that detects smuggling crimes or the local public
security organ for disposal according to law.
Article 5
Where such administrative punishment as warning or penalty is imposed upon any party in accordance with the present Implementation
Regulation, but no entry/exit goods, articles or transportation vehicles are expropriated, the relevant party’s obligations for paying
taxes according to law, submitting import and export license certificates or going through relevant formalities of customs shall
not be exempted.
Article 6
Where any party rejects or hampers public security organs under the customs that detects smuggling crimes from performing their duties
according to law, the public security organs under the customs that detects smuggling crimes, established at the customs directly
under the General Administration of Customs and at the subsidiary customs authorized by the customs directly under the General Administration
of Customs, shall give punishment in accordance with the relevant provisions on the punishment in the sight of the management of
public security.
Where any party rejects or hampers any other customs staff from performing their duties according to law, it shall be reported to
the local public security organ for disposal according to law.
Chapter II Smuggling Acts and Punishment
Article 7
In case anyone violates the Customs Law or other relevant laws and administrative regulations, evades the customs supervision, escapes
taxes payable, or gets out of the relevant prohibitive or restrictive entry/exit administrations and has any of the following circumstances,
such acts shall be determined as smuggling acts:
1.
To transport or carry into or out of the territory goods or articles prohibited or restricted by the state, or goods or articles subject
to taxation according to law from places where no customs is established without approval of the State Council or the departments
authorized by the State Council;
2.
To transport carry, or mail goods or articles prohibited or restricted by the state out and in through the territory or goods or articles
subject to taxation out and in through the territory according to law by concealing, disguising, disguising the report, or falsely
reporting or other ways to evade the customs supervision when passing through places where the customs is established;
3.
To sell goods, articles under customs supervision or overseas transportation vehicles entering into the territory in the territory
without permission by using fabricated or altered handbooks, documentations, seals, account books, electronic data or other means
to evade the customs supervision;
4.
To cause goods or articles under customs supervisions out of the supervision of the customs by using fabricated or altered handbooks,
documentation, seals, account books, electronic data or falsely reporting the unit consumption of materials for finished products
in processing trade;
5.
To evade the customs supervision by concealing, disguising, disguising the report, falsely reporting or other ways to ship out of
the zones without permission the goods or articles under the customs supervision in the bonded zones, export processing zones and
other special customs supervision zones;
6.
Other acts of evading customs supervision and constituting smuggling act.
Article 8
In case anyone has any of the following acts, he shall be punished for smuggling:
1.
Knowingly to purchase imported goods or articles through smuggling directly from smugglers in violation of laws;
2.
Ships and the personnel carried by them transport, purchase, or vend goods or articles prohibited or restricted by the state to enter
or exit the territory or goods subject to taxation according to law without legal certificates in inner seas, marginal seas, boundary
rivers and boundary lakes.
Article 9
In case anyone has any of the acts enumerated in Articles 7 and 8 of the present Implementation Regulation, he shall be punished according
to the following provisions:
1.
Where anyone smuggles goods prohibited for import and export by the state, the smuggled goods and the illegal gains shall be confiscated
and a fine lower than one million Yuan may be imposed concurrently; where anyone smuggles goods prohibited to enter or exit the territory
by the state, the smuggled goods and the illegal gains shall be confiscated and a fine lower than 100,000 Yuan may be imposed concurrently;
2.
Where anyone, who fails to submit his license certificate that should be submitted but does not evade the tax money, smuggles goods
or articles prohibited to enter or exit the territory by the state, the goods or articles and the illegal gains shall be confiscated,
and a fine lower than the equivalence of the goods or articles smuggled may be imposed concurrently;
3.
Where anyone, who evades taxes payable but does not evade the administration of license certificates, smuggles goods or articles subject
to taxation according to law, the goods or articles smuggled and the illegal gains shall be confiscated, and a fine lower than three
times of the taxable money evaded may also be imposed.
Transportation vehicles specially used for smuggling or goods and articles specially used for cloaking the smuggling act, and transportation
vehicles used for smuggling or goods and articles for cloaking the smuggling act for three or more times within two years shall be
confiscated. The specially made equipments, interlayers and hidden compartments for concealing goods or articles smuggled shall be
confiscated or ordered to be demolished. In case anyone conducts the smuggling act by using specially made equipments, interlayers
or hidden compartments, he shall be given a heavier punishment.
Article 10
In case anyone colludes with any smuggler and provides the smuggler with loans, capital, account numbers, invoices, certificates,
or customs documentations for, or colludes with any smuggler and helps him pick up, deliver, transport, keep, mail goods or articles
smuggled or provides other convenience, he, regarded as an accomplice of the smuggling act, shall be punished in accordance with
the provisions of article 9 of the Implementation Regulation and the illegal gains shall be confiscated.
Article 11
In case any customs declaration enterprise or customs clearance agent and any enterprise permitted by the customs house to undertake
such businesses as transportation, storage, processing, assembly, consignment sale, exhibition of goods under the customs supervision
constitutes a crime of smuggling or engages in smuggling two or more times, the customs may revoke its registration and cancel its
qualification of practicing customs declaration.
Chapter III Acts in Violation of Provisions of the Customs Supervision and Penalties to Them
Article 12
Acts, which violate the Customs Law and other relevant laws, administrative regulations and rules but do not constitute a smuggling
act shall be acts in violation of customs supervision provisions.
Article 13
Where anyone violates the state provisions on import and export administration and imports and exports goods prohibited to import
and export by the state, he shall be ordered to transport the goods back and be imposed a fine lower than 1 million Yuan.
Article 14
Where anyone violates the state provisions on import and export administration, imports or exports goods restricted by the state and
the consignee or consignor of the import and export goods cannot submit the license certificate when making declaration to the customs,
the import or export goods shall not be discharged and a fine 30% of the value of the goods shall be imposed upon him.
Where anyone violates the state provisions on import and export administration, imports or exports goods falling within the scope
of automatic import and export license administration and the consignee or consignor of import and export goods fails to submit its
automatic license certificate to the customs when making declaration, the import and export goods shall not be discharged.
Article 15
Where the article name, tariff serial number, quantity, specification, price, way of trading, place of origin, place of shipment,
place of arrival, and final place of destination of the import and export goods or other items that should be declared fail to be
declared or be declared falsely, punishment shall be given separately in accordance with the following provisions. And the illegal
gains shall be confiscated, if any:
1.
In case it influences the accuracy of the customs statistics, a warning shall be given or a fine of 1000 Yuan to 10,000 Yuan shall
be imposed;
2.
In case it influences the order of the customs supervision, a warning shall be given or a fine of 1000 Yuan to 30,000 Yuan shall be
imposed;
3.
In case it influences the administration if the state license certificates, a fine 5% to 30% of the value of the goods shall be imposed;
4.
In case it influences the state tax collection, a fine 30% to 2 times of the tax money evaded shall be given;
5.
In case it influences the administration of the state foreign exchange and export tax refund, a fine 10% to 50% of the declaration
price may be imposed.
Article 16
Where any consignee or consignor of import and export goods fails to provide the true instances of the customs declaration matters
entrusted by any customs declaration enterprise, which leads to the occurrence of any of the circumstances prescribed in Article
15 of the present Implementation Regulation, the entrusting party shall be punished in accordance with the provisions of Article
15 of the present Implementation Regulation.
Article 17
Where any customs declaration enterprise or customs clearance agent fails to make proper examination on the truthfulness of the conditions
provided by a client, or neglects in work, which lead to the occurrence of any of the circumstances prescribed in Article 15 of
the present Implementation Regulation, the customs declaration enterprise shall be imposed upon a fine 10% of the value of the goods
and be suspended from undertaking customs declaration business or practice within 6 months; if the circumstances are serious, its
customs declaration registration shall be revoked and its qualification for practicing customs declaration shall be cancelled.
Article 18
In case anyone has one of the following acts, a fine 5% to 30% of the value of goods may be imposed upon. And the illegal gains shall
be confiscated, if any:
1.
To open, draw, deliver, ship, exchange, refit, mortgage, impawn, remain, transfer, change marks, use for other purposes or make other
disposal on goods supervised by the customs without permission of the customs;
2.
To storage goods under customs supervision outside of the customs supervision zones without permission of the customs;
3.
Unable to provide justifiable reasons for the loss of relevant goods, the lack in its quantity or the untrue records of it when managing
businesses such as transportation, storage, processing, assembly, consignment sale and exhibition of goods under customs supervision;
4.
Unable to go through such formalities as the receiving and keeping, delivery, carrying forward, and canceling after verification as
required, or failing to go through the formalities at the customs house as required for suspension, extension, alteration or transfer
of relevant contracts when operating such businesses as transportation, storage, processing, consignment sale, exhibition of bonded
goods;
5.
Failing to declare to the customs house the unit consumption of materials for finished products in processing trade according to the
facts;
6.
Failing to transport out of the territory the trans-boundary, transferring goods or through cargo within the prescribed time limit
and keeping them within the territory without permission;
7.
Failing to re-transport out of the territory or into the territory the goods temporarily imported or exported within the prescribed
time limit but keeping them within or outside the territory without permission; or
8.
Other acts in violation of the customs supervision provisions, which make the customs incapable or being interrupted in conducting
supervision over the import or export goods.
Where the goods involved in the preceding provisions fall within those restricted ones by the state to import or export, the license
certificates needs to be submitted. If the parties fail to submit their license certificates within the prescribed time limit, a
fine 30% of the value of the goods may be imposed; if there is any evasion of tax money, a fine one time of the tax money evaded
may be given additionally.
Article 19
In case anyone has one of the following acts, a warning shall be given and a fine 20% of the value of goods may be imposed upon. And
the illegal gains may be confiscated, if any:
1.
To open, deliver, mail, transfer or make other disposal on articles that have not been discharged by customs to enter or exit the
territory without the permission of the customs;
2.
An individual fails to declare to customs the excess of reasonable amount of personal transporting, carrying or posting self-used
articles;
3.
An individual fails to make declaration to customs of the excess of the prescribed amount of personal transporting, carrying, or posting
entry/exit self-used articles restricted by the state to enter or exit the territory but do not evade customs’ supervision by ways
of concealing or disguising;
4.
To make false declaration when transporting, carrying or mailing articles to enter or exit the territory;
5.
Failing to re-carry out of or into the territory the articles allowed to enter or exit the territory but exempted from tax temporarily
after customs registration; or
6.
A person who passes through the territory keeps the articles carried by him within the territory without the approval of the customs.
Article 20
Where anyone who fails to make declaration to the customs for his transportation, carriage, posting goods prohibited by the state
to enter or exit the territory but does not evade customs’ supervision by ways of concealing or disguising, the goods shall be confiscated
or ordered to be taken back, or destroyed or made technological disposal under the customs supervision.
Article 21
Where anyone has one of the following acts, he shall be given a warning and be imposed a fine less than 100,000Yuan. And the illegal
gains shall be confiscated, if any:
1.
Any transportation vehicle enters or exits the territory without passing through the places where the customs has been established;
2.
Any entry/exit transportation vehicle staying in a customs surveillance zone moves away without the permission of the customs;
3.
Any entry/exit transportation vehicle moves away from one place where the customs has been established another such place without
completing the going through of the customs formalities and without approval of the customs, and midway changes to move overseas
or places with e no customs established within the territory; and
4.
Any entry/exit transportation vehicle arrives or moves away from the place where the customs has been established without making declaration
to the customs and submitting the relevant documentation for checking, or submitting inauthentic documentations.
Article 22
Where anyone has any of the following acts, he shall be given a warning and be imposed a fine less than 50,000 Yuan. And the illegal
gains shall be confiscated, if any:
1.
Any entry/exit transportation vehicle loads or unloads goods or articles carried out of and into the territory, or embarks or disembarks
passengers entering or exiting the territory without approval of the customs;
2.
Any entry/exit transportation vehicle manages concurrently domestic transportation of passengers or articles or is used for any other
purposes than entry/exit transportation without approval of the customs;
3.
Any entry/exit transportation vehicle changes to operate domestic transportation without permission and without going through customs
formalities according to regulations;
4.
Failing to transmit electronic data such as shipping bills to the customs within the prescribed time limit or transmitting inaccurate
electronic data or failing to save the relevant electronic data within the prescribed time limit, which influences the customs supervision;
5.
The entry transportation vehicle, after entering into the territory and before making declaration to the customs, fails to go along
the route designated by the competent department in charge of transportation or the customs; the exit transportation vehicle fails
to do so after completing the customs formalities and before leaving the territory;
6.
Any ship or car carrying goods under the customs supervision fails to go along the route designated by the customs;
7.
Any entry/exit ship or air craft, due to certain force majeure, has to anchor or land at the place where no customs is established,
or chucks, loads or unloads goods or articles within the territory without justifiable reasons not to report to the nearest customs
house;
8.
Failing to notify the customs in advance without special reasons the time when any entry/exit ship, train or air craft arrives, the
place where it stops, or the time or place changed; or
9.
Failing to accept the examination or verification on entry/exit transportation vehicles, goods or articles conducted by the customs
as required.
Article 23
In case anyone has any of the following acts, he shall be given a warning and be imposed upon a fine less than 30,000Yuan;
1.
Opening or destroying customs marks of seal without permission;
2.
Having lost supervision vouchers such as documents and handbooks made and issued by the customs, which has impeded the customs supervision;
or
3.
Having other acts in violation of the customs supervision provisions, which leads to the incapability or interruption of the customs
to make supervision over the transportation vehicles or articles entering or exiting the territory.
Article 24
Where anyone fabricates, alters or markets the customs documentations, a fine of 50 Yuan up to 500,000 Yuan shall be imposed upon
him; and the illegal gains shall be confiscated, if any; if a crime is constituted, he shall be subject to criminal liabilities according
to law.
Article 25
Where anyone imports or exports goods that has infringed upon the intellectual property subject to the protection of the laws and
administrative regulations of the People’s Republic of China, the infringing right goods shall be confiscated and a fine less than
30% of the value of the goods shall be imposed; where a crime is constituted, he shall be subject to criminal liabilities according
to law.
Where it is necessity to declare the status of the intellectual property to the customs, and the consignee and consignor of the import
or export goods and its agents fail to declare to the customs according to law the relevant status of intellectual property, or fail
to submit the lawfully used certificates of relevant intellectual property, a fine less than 50,000 Yuan may be imposed upon them.
Article 26
In case any customs declaration enterprise, customs clearance agent or enterprise, permitted to undertake such business as the transportation,
storage, processing, assembly, consignment sale or exhibition of goods under the customs supervision, has one of the following acts,
it/he shall be ordered to make correction, be given warnings and may be suspended to undertake the relevant operation or practice
for 6 months:
1.
Defaulting the payment of taxation or failing to perform the duty of tax payment;
2.
The customs declaration enterprise remises its name to other people for their disposal of taxpaying matters on import and export goods
in customs declaration;
3.
Failing to provide justifiable reasons for damaging or losing goods under customs supervision; or
4.
Having other illegal acts requiring suspending its/his undertaking of the relevant operation or practice.
Article 27
In case any customs declaration enterprise, customs clearance agent or enterprise, permitted to undertake such business as the transportation,
storage, processing, assembly, consignment sale, exhibition of goods under customs supervision, has any of the following circumstances,
the customs may revoke its/his registration, cancel its/his qualification for practicing in customs declaration:
1.
Being suspended from practice by the customs for more than 3 times within one year;
2.
Being suspended from undertaking the relevant operation or practice by the customs, and reoccurring the circumstances as prescribed
in Article 26 of the present Implementation Regulation within one year after being resumed to undertake the relevant operation or
practice; or
3.
Having other illegal acts under which it is necessity to revoke its/his registration or cancel its/his qualification of practice in
customs declaration.
Article 28
Where any customs declaration enterprise or customs clearance agent illegally acts as an agent for others to make customs declaration
or makes customs declaration activities beyond the practice scope as granted by the customs, it/he shall be charged to make correction
be imposed upon a fine less than 50, 000 Yuan and be suspended from undertaking customs declaration operation or practice within
6 months; if the circumstances are serious, its/his customs declaration registration shall be revoked and its/his customs practicing
qualification shall be cancelled.
Article 29
Where any consignee and consignor of the import or export goods, customs declaration enterprise, or customs clearance agent bribes
the customs functionaries, his/its customs declaration registration shall be revoked, the customs declaration qualification shall
be cancelled and a fine less than 10,000 Yuan shall be imposed upon him/it; if a crime is constituted, he/it shall be subject to
criminal liabilities according to law and shall not reregister as customs declaration enterprise or obtain qualification of practice
in customs declaration.
Article 30
Where anyone undertakes customs declaration business without going through customs registration or fails to obtain the customs declaration
practicing qualification, he/it shall be banned, shall be confiscated of the illegal gains and may be imposed upon a fine less than
100,000 Yuan.
Article 31
Where anyone provides false materials to cheat in customs registration and customs declaration practicing qualification, it/he shall
be revoked of the registration, be cancelled of the qualification for practice in customs declaration shall and be imposed upon a
fine less than 300,000 Yuan.
Article 32
In case any juridical person or other organization has any act in violation of the customs law, the person in charge and the person
directly liable shall be given warnings and may be imposed a fine less than 50,000 Yuan apart from punishing the juridical person
or organization. And the illegal gains may also be confiscated, if any.
Chapter IV Investigation of Acts in Violation of Customs Law
Article 33
Where any customs finds out any citizen, juridical person or other organization has any act that shall be subject to the administrative
punishment by the customs according to law, the customs shall put it on record and make investigation.
Article 34
After putting a case on record, the customs shall make investigation and collect evidences completely, objectively, fairly and in
time.
When making investigation and collecting evidences, the customs shall handle it in accordance with laws, administrative regulations
and the requirements of other relevant provisions.
When making investigation and collecting evidences, the customs functionaries shall not be less than 2 persons and they shall show
their certificates to the person being investigated.
Where the evidences investigated into and collected by the customs involve the secrets of the state and trade secrets or individual
privacy, the customs shall keep secret.
Article 35
In case customs inspects the body of any suspect of smuggling act, it shall conduct it in the hidden place or out of the sight of
non-inspectors and the check shall be conducted by 2 or more customs functionaries who have the same sex with the person being inspected.
The suspect of smuggling act shall accept inspection and shall not hinder it.
Article 36
When making inspection on transportation vehicles and places and checking goods and articles according to law, the customs shall made
transcripts of inspection and check.
Article 37
When detaining any suspect of smuggling crime according to law, the customs shall make and issue a written decision on detaining the
suspect of smuggling crime. The time limit for detaining the suspect of smuggling crime shall not exceed 24 hours and it may be extended
to 48 hours under special circumstances.
The customs shall make checkup on the person detained within the legal detention period. If the person is cleared off suspicion of
a crime or the legal detention period expires, the customs shall release the suspect from detention immediately and issue written
decision on unchaining the detention.
Article 38
Customs may seize the following goods, articles, transportation vehicles and the relevant account books, documents and other materials
according to law:
1.
Goods, articles or transportation vehicles that are suspected of being smuggled;
2.
Goods, articles or transportation vehicles in violation of the Customs Law or other relevant laws and administrative regulations;
3.
Account books, documents and other materials in relation to the goods, articles, or transportation vehicles that may be detained according
to law and administrative regulations; or
4.
Other materials as goods, articles, transportation vehicles and the relevant account books and documents that may be detained according
to law and administrative regulations.
Article 39
Where it is unable or inconvenient to detain the goods, articles or transportation vehicles that are suspected of violating laws,
the parties concerned or the person in charge of the transportation vehicle shall provide equivalent guaranty to the customs; if
they fail to do so, the customs e may seize other property of the same equivalence of the parties concerned.
Article 40
The time limit for the customs to seize the goods, articles, transportation vehicles, account books, documents and other materials
shall not exceed one year. The time limit may be extended due to the need of investigation into the case with approval of the director
general of the customs directly under the General Administration of Customs or the director general of the subject customs authorized
by the customs directly under the General Administration of Customs, but the extended period shall not exceed one year. But the period
of reconsideration and litigation shall not be included in it.
Article 41
Where any of the following circumstances occurs, the customs shall release the detention or seizure in time:
1.
The suspicion of law violation has been cleared off;
2.
The periods of detention and extension have expired;
3.
The customs administrative punishment decision has been performed; or
4.
Other circumstances under which detention or seizure shall be released as prescribed by laws and administrative regulations.
Article 42
Where the customs detain any goods, article, transportation vehicle, other property, account book, document and other materials, it
shall make and issue a customs detention voucher with the signatures or seals of the customs functionaries, the parties concerned
or their agents, keepers and eyewitnesses, and add the mark of the customs seal. If the mark of customs seal is added, the parties
and t
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State Administration of Taxation
Circular of the State Administration of Taxation on Relevant Issues concerning Strengthening Value-added Tax Administration on the
Extended Value-added Tax Credit Scope in the Northeast Region
Guo Shui Han [2004] No.1111
Bureaus of State Taxes in Provinces of Heilongjiang, Jilin and Liaoning, and Dalian City:
In order to strengthen the value-added tax (VAT) administration on the extended scope for input VAT credit for some industries in
the Northeast region, a circular is hereby given on relevant issues:
I.
The taxation authorities in charge shall, strictly in accordance with the spirit in Circular of the Ministry of Finance and the State
Administration of Taxation on the Printing and Distribution of the Provisions on Several Issues concerning Extending Value-added
Tax Credit Scope in Northeast Region (Cai Shui Zi [2004] No.156 (hereafter referred to as the Provisions)), further determine the
VAT general taxpayers (hereafter referred to as the taxpayer) subject to the extended VAT credit scope, and distribute the names
of taxpayers to all the service points; and the working staffs in each service point, when handling a tax declaration of a taxpayer,
shall ascertain whether it is subject to the extended credit scope.
II.
The taxation authorities in charge shall, strictly in accordance with the spirit in the Provisions, examine earnestly the purchase
and use of the fixed assets on which an ascertained taxpayer applies for an input VAT credit. Where the fixed assets purchased by
a taxpayer is used beyond the pilot industries in the Northeast region (including its branches established without the territory
of the Northeast region), its input VAT shall not be credited.
III.
The taxation authorities in charge shall examine the special invoice and the real object of the fixed assets on which a taxpayer applies
for an input VAT credit.
1.
Do well the work of distinguishing the special invoice and other documents for tax credit. A tracking administration shall be exerted
on the information on the special invoice of the fixed assets on which a taxpayer applies for an input VAT credit, and the taxation
authorities in charge shall pay timely attention to the distinguishing of relevant VAT special invoices, the tax payment certificates
issued by the customs authorities, transportation invoices, invoices issued by the taxation authorities, and treat the detected problems
in accordance with the relevant provisions.
2.
Examine earnestly the coherence between the special invoice and other documents for tax credit and the real object of the fixed assets.
With regard to the fixed assets on which a taxpayer applies for an input VAT credit, the taxation authorities in charge shall check
the account book for the fixed assets, and conduct an on-scene inspection in the manufacturing and business site of the taxpayer
hereof. The coherence between the real object of the fixed assets and the special invoice shall be checked, and the input VAT shall
not be credited in case that there is no such a real object or incoherence between the special invoice and the real object of the
fixed assets.
IV.
Where a taxpayer acquires a plain invoice through the purchase of fixed assets within the period of from July 1, 2004 to September
30, 2004, he/she, when requesting a VAT special invoice from the supplier, shall return the plain invoice hereof. And the supplier,
when issuing a VAT special invoice, shall ascertain that the purchaser’s name and the name of the goods are coherent with those in
the plain invoice hereof, and that the sales amount and the output tax are coherent with those in the plain invoice hereof.
A supplier, when going through the formalities of tax declaration, shall offer the original copy of the returned and invalided plain
invoice, otherwise, the declared output tax shall not be credited.
State Administration of Taxation
September 30, 2004
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