The Pronouncement Of Cancel VAT Payment Advice for Exportation By The Ministry Of Finance, The State Administrative Of Taxation

Recently, the State Administrative of Taxation and the Ministry of Finance has jointly announced the above notice.

According to the notice, all local tax bureaus should move the VAT invoice issuance under the anti-fake tax monitoring system starting from 1 January 2005. The notice stipulated that:

1. Any VAT invoice issued after 1 January 2005 can be eliminated from providing VAT payment advice when applying export refund.

2. Enterprises are not required to provide VAT invoice when applying tax refund for electronic appliances that bid the tender in international tender and the domestic equipment purchase by FIE. The invoice should also be issued after 01 January 2005.

3. All respective tax bureaus have to issue the VAT specialized invoice for goods export before 01 January 2005.

日前國家稅務總局聯合財政部共同發佈了稅務機關代開增值稅專用發票的出口貨物不再實行增值稅稅收專用繳款書的相關規定。

通知中要求各地稅務機關從2005年1月1日起將代開增值稅專用發票納入增值稅防偽稅控系統管理，通知中規定：

首先，2005年1月1日以後報關出口貨物同時增值稅代開專用發票在2005年1月1日以後開具的，出口企業在申請辦理出口退稅時，免予提供增值稅專用稅票。

其次，利用國際貸款國際招標國內中標的機電?品，以及外企採購的國產設備，代開增值稅專用發票並在2005年1月1日以後開立的，企業在申請退稅時，不需提供增值稅發票。

第三，對企業2005年1月1日以前出口貨物，需要開具增值稅專用稅票的，各級稅務機關應按規定及時給予開具。