国税发[2000]第75号
颁布日期：20000508 　实施日期：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 (GuoShuiFa [1995] No.85 ) 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 cosmetics⁶ (excluding the special-purpose parts of labor⁷ protection). 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.