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Circular of the State Administration of Taxation on the Modification for the Circular of the State Administration of Taxation on Controlling
the Range of Use the Value-added Tax Invoice Strictly
GuoShuiFa [2000] No.75
May 8, 2000
It is reported recently from some areas that the relevant regulations of Circular on the Controlling the Range of Use of the Added-value
Tax Special Invoice by the State Administration of Taxation (GuoShuiFa [1995] No.85 ) have not met the need of the present usage
of the added-value invoice. Through study, the original notice is revised as follows now:
With regards to the strict control of the range of use of the special invoice, the special invoice should not be drawn for the enterprises
with the undertaking of the retail sales of consumer goods such as cigarette, alcohol, food, clothing, shoes and caps and cosmetics
(excluding the special-purpose parts of labor protection). If the buyers ask for the added-value invoice, the seller of goods that
sell the large-scale machinery electronic equipment, such as machinery, locomotive, automobile, steamer, boiler, etc can draw the
special added-value invoice.
The circular enter into force on January 1, 2000.
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