国税发[2000]187号
颁布日期：20001116 　实施日期：20001116 　颁布单位：国家税务总局

　　GuoShuiFa [2000] No.187

　　November 16, 2000

　　It is reported recently that how to deal with the buyers receiving the false added-values tax special invoice¹ drawn² by the sellers without acknowledgement of buyers (drawees) is not clear. After study, it is now clarified as follows:

　　The buyers should not be handled in name of tax-evading and defraud³ of export tax rebate⁴ if the real transaction occurs and the sellers use the special invoice of the province (autonomous region and municipality separately listed on the State plan) where he stays, and on which gives clear indication of the name and seal of sellers, goods quantity, sum and tax sum ex fact and there is no evidence that shows the acknowledgement of the buyers that the special invoice is obtained illegally. But according to the law, the buyers should not be granted receipts tax or exports or tax-rebate, the receipts credit and export tax rebate should be recovered.

　　If the buyers can obtain the legal and valid⁵ special invoice drawn by the anti-counterfeit taxation⁶ control system from the sellers or the one drawn by hand with the certificate of the local tax authority of the sellers or with the indication that the investigation⁷ for the false invoice drawn by the sellers is undergoing, the buyers should be granted receipts credit or exports tax rebate by the local tax authority of the buyers.

　　If there is evidence that shows the buyers know the invoice is obtained illegally before receipts credit or exports tax rebate, the buyers should be handled according to Circular of the State Administration of Taxation on the Handling of Drawing the False Added-value Tax Special Invoice by the Taxpayers⁸ (GuoShuiFa [1997] No.134) and Supplementary⁹ Circular of the State Administration of Taxation of Circular on the Handling of Drawing the False Added-value Tax Special Invoice by the Taxpayers (GuoShuiFa [2000] No.182).

　　The Circular shall enter into force as of the date of issuance.