1994.02.14
STATE BUREAU OF TAXATION
CIRCULAR ON THE QUESTION CONCERNING THE USE OF SPECIAL VOUCHERS OF
VALUE-ADDED TAX
(The State Administration of Taxation: 14 February 1994 Coded Guo Shui
Ming Dian [1994] No. 035)
To the tax bureaus of various provinces, autonomous regions and
municipalities, and to the tax bureaus of various cities with
independent planning:
In light of the actual conditions emerged since the trial implementation
of the Regulations Concerning the Use of Special Vouchers of Value-Added
Tax, the circular on related issues is hereby given as follows:
I. It is reported that at present tax authorities in some regions have
not as yet issued the new tax payers registration numbers to the tax
payers, the value-added tax payers in these regions still have to use
the old tax payer registration numbers when issuing or asking for
special vouchers. In view of this actual condition, before April 1 of
this year, the value-added tax payers still can use the old tax payer
registration number while issuing or asking for special vouchers, such
special vouchers can be used as tax-deduction certificates. Tax
authorities in related regions should issue the new tax payer
registration number to the tax payers not later that April 1 of this
year. After April 1 of this year, when special vouchers are issued, the
new tax payer registration number shall be written in the "Tax payer
Registration Number" column of the "goods selling unit" and the "goods
purchasing unit", otherwise, the special voucher shall not be used as
tax-deduction certificate.
II. In light of the actual conditions, the telephone numbers of both the
purchaser and the seller may not be written in the "Bank of Deposit and
Account Number" column of the special voucher.
III. In view of the fact that power supply departments and tap water
companies have possessed the condition of using electronic computers to
draw up special vouchers, the special vouchers manufactured under the
supervision of tax authorities and the special vouchers drawn up with
electronic computer may be used for the electricity or tap water they
sell, but ordinary vouchers shall be drawn up when electricity and tap
water are sold to consumers.
Power supply departments or tap water companies which have not as yet
obtained external special vouchers may temporarily use ordinary vouchers
in place of special vouchers. The ordinary vouchers gained from the
purchase of electricity or tap water by ordinary tax payers may be used
as certificates for calculating the volume of tax on purchase. The
formula for calculating the purchase tax volume is as follows:
The sum of
money for
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