(State Administration of Taxation: 25 October 1993 Guo Shui Fa[1993] No. 112)

(State Administration of Taxation: 25 October 1993 Guo Shui Fa[1993] No. 112) Whole Doc.

To tax bureaus of various provinces, autonomous regions and municipalities, tax bureaus of cities with separate planning and to sub-bureaus of off shore oil tax administrative bureau: In order to ensure implementation of the system whereby VAT tax deduction is clearly indicated in invoices, the model of the Special VAT Invoices (hereinafter referred to as Special Invoices) is hereby issued to you and you are notified of the following related questions: I. The temporary model and form number (attached behind) of the Special Invoice. The Province, autonomous region or municipality where the tax authorities are located are clearly printed at the top of the invoice, the method for arranging the word track and word number is to be self-decided. The number of invoice forms consist of four forms, the first form is the stub form, the second the invoice form, the third is the deduction form and the fourth the account keeping form.

II. The second and third forms of the Special Invoice are chromatographed with the unified national invoice manufacture supervision Seal of provincial-level tax authorities, the related stipulations of the Document Guo Shui Fa (1991) No. 112 should be implemented in regard to the location of the chromatographed seal.

Thirdly, as to the color of the Special Invoice, the second form is brown, the third form green, but no unified national stipulation is laid down for the color of other invoice forms.

Fourthly, the Special Invoice consists of two specifications, those printed in Chinese character are 40-mo (190 x 105); those printed in two languages are 32-mo (190 x 130). No unified national stipulation is laid down for the nominal limit.

Fifthly, The second and third forms of the Special Invoice shall be printed with the special paper for anti-forged invoices produced by the factory designated by the State Administration of Taxation, without printing the burelage. Carbon-free paper and pressure paper can continue to be used to print Special Invoice, special anti-fake paper is not changed in a unified way for the time being. No unified national stipulation is laid down for the use of paper for the other two forms of invoice.

Sixthly, The Special Invoice shall be printed by enterprises designated by tax bureaus of various provinces, autonomous regions and municipalities in line with the principle of centralization and unification, and reported to the State Administration of Taxation for the record. Tax bureaus of cities with separate planning not located in provincial capital cities may temporarily designate enterprises to print Special Invoice, may chromatograph the unified national invoice manufacture-supervision seal of the tax bureaus of cities with separate planning, but the provinces and autonomous regions where they are located shall still be printed at the top of the invoice in a unified way. The Special Invoice used by enterprises under the jurisdiction of the Offshore Oil Tax Administration shall be received and purchased from the tax bureaus of the provinces or autonomous regions where the branches of the Offshore Oil Tax Administration are located.

The various localities, after receiving this Notice, shall immediately perform all preparatory work well prior to the printing of Special Invoice, so as to ensure that the Special Invoices will be distributed to the users before January 1, 1995. If the amount of special anti-fake paper allocated by the State Administration of Taxation is not enough or the special anti-fake paper will not be delivered before the end of November, the matter should be reported to the State Administration of Taxation and has been granted approval, the various localities may use the paper originally for invoices and printed a limited amount of Special Invoice in order to meet the urgent need. But the printing amount must be kept under strict control and limit the time for the alternate use of old and new paper within one quarter.

d by tax bureaus of various provinces, autonomous regions and municipalities in line with the principle of centralization and unification, and reported to the State Administration of Taxation for the record. Tax bureaus of cities with separate planning not located in provincial capital cities may temporarily designate enterprises to print Special Invoice, may chromatograph the unified national invoice manufacture-supervision seal of the tax bureaus of cities with separate planning, but the provinces and autonomous regions where they are located shall still be printed at the top of the invoice in a unified way. The Special Invoice used by enterprises under the jurisdiction of the Offshore Oil Tax Administration shall be received and purchased from the tax bureaus of the provinces or autonomous regions where the branches of the Offshore Oil Tax Administration are located.

The various localities, after receiving this Notice, shall immediately perform all preparatory work well prior to the printing of Special Invoice, so as to ensure that the Special Invoices will be distributed to the users before January 1, 1995. If the amount of special anti-fake paper allocated by the State Administration of Taxation is not enough or the special anti-fake paper will not be delivered before the end of November, the matter should be reported to the State Administration of Taxation and has been granted approval, the various localities may use the paper originally for invoices and printed a limited amount of Special Invoice in order to meet the urgent need. But the printing amount must be kept under strict control and limit the time for the alternate use of old and new paper within one quarter.