The Pronouncement Of Tax Rebate For Normal Invoice By The State Administrative Of Taxation

Gui Sui Han [2005] no. 248
24 March 2005
State Administrative of Taxation

Recently, the State Administrative of Taxation has announced the captioned notice. According to the notice, starting from 01 April 2005, export enterprises are not allowed to use the normal invoice to apply for tax rebate when they purchase artistic products, paper products and silk products from small-scale taxpayers, instead, enterprises should apply tax rebate by VAT invoice.

Also, export enterprises should use VAT invoice to apply for tax rebate when they export books and magazine, engage in subcontracting industry and export second hand facilities that are non-domestic products.

國稅函[2005]248號
2005-03-24國家稅務總局

近日，國家稅務總局發佈了《國家稅務總局關於調整憑普通發票退稅政策的通知》（國稅函〔2005〕248號），該《通知》規定:出口企業從小規模納稅人處購進的抽紗、工藝品、紙製品等12類貨物，從2005年4月1日起，不能憑普通發票辦理退稅，一律憑增值稅專用發票及有關憑證辦理退稅。

另外，出口企業出口的書刊，或開展境外帶料加工裝配業務，或出口的非自產二手設備等也一律憑增值稅專用發票及有關憑證辦理退稅。