国税发[2000]182号
颁布日期：20001106 　实施日期：20001106 　颁布单位：国家税务总局

　　GuoShuiFa [2000] No.182

　　November 6, 2000

　　The local taxation¹ bureaus and the taxation bureaus of province, autonomous² region, municipality directly under the Central Government and municipality separately listed on the State plan:

　　In order to implement³ the Circular of the State Administration of Taxation on the Handling of Drawing the False Added-value Invoice⁴ by the Taxpayers⁵ (GuoShuiFa [2000] No.134 , hereinafter referred to No.134 document) strictly⁶ and crack down the activity of drawing the false added-value special invoice and protect the legitimate⁷ rights and interests of taxpayers, the relative issues are clarified as follows now:

　　If one of the following occurs, it is handled in name of tax dodging⁸ and defraud⁹ of the exports tax rebate¹⁰ when the buyers apply for the deducting¹¹ of receipts tax or exports tax rebate for the tax authority, regardless of whether the real transaction between sellers and buyers occurs or the amount of goods and money on the added-value tax special invoice conforms to the real transaction.

　　I. The name and seal of sellers marked in the added-value special invoice obtained by the buyers do not conform to the sellers of the real transaction, which belongs to the situation prescribed in article 2 of No.134 document that the buyers obtain the invoice from the sellers drawn¹² by the 3rd party.

　　II. The added-value special invoice obtained by the buyers is not the invoice of province (autonomous region and municipality separately listed on the State plan) where sellers stay in, which belongs to the situation prescribed in the article 2 of No.134 document that invoice is obtained from the area out of sales place.

　　III. There is other evidence that shows that buyers know the added-value invoice is obtained illegally by the sellers, which is prescribed in the article 1 of No.134 document that drawee apply the taxation institutions for tax deducting by use of the invoice drawn by others in purpose of tax dodging.