国税发[2000]第75号
颁布日期：20000508 推行日期：20000101 颁布单位：国家税务总局
GuoShuiFa [2000] No.75
May 8, 2000
It is reported recently from some areas that the relevant regulations of Circular on the Controlling the Range of Use of the Added-value Tax Special Invoice1 by the State Administration of Taxation2 have not met the need of the present usage of the added-value invoice. Through study, the original notice is revised as follows now:
With regards to the strict control of the range of use of the special invoice, the special invoice should not be drawn3 for the enterprises with the undertaking4 of the retail5 sales of consumer goods such as cigarette, alcohol, food, clothing, shoes and caps and cosplaymetics6 . If the buyers ask for the added-value invoice, the seller of goods that sell the large-scale machinery8 electronic equipment, such as machinery, locomotive, automobile9, steamer, boiler10, etc can draw the special added-value invoice.
The circular enter into force on January 1, 2000.
