Laws of the People's Republic of China

the State Administration of Taxation

Official Reply of the State Administration of Taxation on the Tax Refund to Small-scale Taxpayer Foreign-funded Enterprises for Their Purchase of Home Equipments

Guo Shui Han [2005] No. 1092

Qingdao Municipal Bureau of State Taxation:

Your bureau's "Request for Instruction on the Tax Refund to Small-scale Taxpayer Foreign-funded Enterprises for Their Purchase of Home Equipments" (No. 155 [2005] of Qingdao Municipal Bureau of National Taxes) has been received. We hereby give the following reply after deliberation:

Considering the actual situation that, for the time being, the anti-forgery VAT tax-control certification system is unable to handle the special VAT invoices for small-scale taxpayers, we consent after deliberation that, before the anti-forgery VAT tax-control certification system is enabled to handle the special VAT invoices for small-scale taxpayers, your Bureau may, on the condition that the special VAT invoices obtained for home equipment by the small-scale taxpayer foreign-funded enterprises under your jurisdiction are confirmed inerrable through investigation by letter, handle the tax refund matters according to the current provisions on export tax refund.

State Administration of Taxation

November 14, 2005