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Circular on the Question Concerning the Serial Number of Special Voucher Form of Value-Added Tax |
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(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. |
