|
The State Administration of Taxation
Circular of the State Administration of Taxation on the Settlement for the Taxpayers Obtaining the False Special Invoice of Value-added
Tax without Acknowledgement
GuoShuiFa [2000] No.187
November 16, 2000
It is reported recently that how to deal with the buyers receiving the false added-values tax special invoice drawn by the sellers
without acknowledgement of buyers (drawees) is not clear. After study, it is now clarified as follows:
The buyers should not be handled in name of tax-evading and defraud of export tax rebate if the real transaction occurs and the sellers
use the special invoice of the province (autonomous region and municipality separately listed on the State plan) where he stays,
and on which gives clear indication of the name and seal of sellers, goods quantity, sum and tax sum ex fact and there is no evidence
that shows the acknowledgement of the buyers that the special invoice is obtained illegally. But according to the law, the buyers
should not be granted receipts tax or exports or tax-rebate, the receipts credit and export tax rebate should be recovered.
If the buyers can obtain the legal and valid special invoice drawn by the anti-counterfeit taxation control system from the sellers
or the one drawn by hand with the certificate of the local tax authority of the sellers or with the indication that the investigation
for the false invoice drawn by the sellers is undergoing, the buyers should be granted receipts credit or exports tax rebate by the
local tax authority of the buyers.
If there is evidence that shows the buyers know the invoice is obtained illegally before receipts credit or exports tax rebate, the
buyers should be handled according to Circular of the State Administration of Taxation on the Handling of Drawing the False Added-value
Tax Special Invoice by the Taxpayers (GuoShuiFa [1997] No.134) and Supplementary Circular of the State Administration of Taxation
of Circular on the Handling of Drawing the False Added-value Tax Special Invoice by the Taxpayers (GuoShuiFa [2000] No.182).
The Circular shall enter into force as of the date of issuance.
|
