purchase Tax rate
of tax on purchase of = ------------------- X of power or
electricity or tap water (1 + the tax rate tap water
of power or tap
water
The tax authorities in various localities should provide external
special vouchers to power supply departments and tap water companies
before May 1 of this year. Beginning from May 1 of this year, power
supply departments and tap water companies, except for selling power and
tap water to consumers, shall issue special vouchers.
IV. In order to reduce the work amount of issuing special vouchers and
lower the use cost of special vouchers, itemized special vouchers may be
drawn up for many kinds of goods sold. If the applicable tax rates for
the goods sold are not the same, special vouchers shall be itemized
respectively according to different tax rates. When itemized special
vouchers are used, the volumes "Name of Commodities and Labor Services",
"Unit of Measurement" and "Unit Price" may not be filled.
The itemized special vouchers must be attached with the detailed list of
goods sold affixed with the special financial seal or the special
voucher seal. which is issued by the seller. On the detailed list of
goods sold should be written the names of the units of both the
purchaser and the seller, the name of commodities or labor services, the
unit of measurement, quantity, unit price, sales volume; the
consolidated sales volume of the datailed list of goods sold should be
same as the figures given in the "Sum of Money" column of the special
voucher. The purchaser should ask for a detailed list of goods sold in
duplicate, being respectively attached at the back of the voucher form
and the deduction form.
The pattern of the detailed list of goods sold shall be mapped out by
the tax bureaus of various provinces, autonomous regions, municipalities
and cities with independent planning for the time being.
V. For the expenses not included in the calculated price (referring to
the charges not included in the calculated price outside the value-
added tax amount) collected from the goods old or taxable labor
services, if the price and the expenses not included the calculated
price are required to be filled separately, the combined total of price
and expenses may be filled in the "Unit price" column of the
special vouchers, attached with an itemized table of the expense not
included in the calculated price which should be given to the goods
purchaser. But if the expense not included in the calculated
price belongs to withholding consumption tax and no value-added tax is
levied, then the combined total should not be included in the expense
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