1994.01.11
STATE BUREAU OF TAXATION
CIRCULAR ON THE QUESTION CONCERNING THE SERIAL NUMBER OF SPECIAL VOUCHER
FORM OF VALUE-ADDED TAX
(The State Administration of Taxation: 11 January 1994 Coded Guo Shui Fa
[1994] No. 010)
To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning, the tax bureaus of Shenyang, Changchun, Harbin, Nanjing,
Wuhan, Chengdu, Xian and Guangzhou and to various sub-bureaus of the
Offshore Oil Tax Administration:
In order to guarantee the smooth implementation of the tax deduction
system in accordance with vouchers, the State Administration of Taxation
has decided to introduce centralized and unified management of special
vouchers for value-added tax. According to reports from various
localities, the basic quadruplicate special vouchers for value-added tax
currently stipulated cannot satisfy the needs of voucher users in
their operational business. In view of this, we hereby specially give
the circular on the question concerning the serial number of special
voucher form of value-added tax as follows:
I. In order to make it convenient for centralized and unified management
of special voucher of value-added tax, the serial number of voucher form
is still set in quadruplicate.
II. If the existing serial number of voucher form cannot meet the needs
of the voucher users in their operational business, the voucher users
may separately print the enterprise internal transmission certificates
which, however, shall be used externally.
III. The enterprises, without exception, shall not use the original
voucher in place of internal transmission certificates.
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