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	CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON CEASING TO ISSUE THE HANDWRITTEN SPECIAL VAT INVOICES BY THE ORDINARY TAXPAYER IN BEIJING AND OTHER REGIONS

	(No. 817 [2003] of the State Administration of Taxation promulgated on July 9, 2003)


SUBJECT : VAT; INVOICE
ISSUING DEPARTMENT : STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 07/09/2003
IMPLEMENT DATE : 07/01/2003
LENGTH : 246 words
TEXT :

Since July 1,2003, all the ordinary VAT taxpayers in the 23 provinces (cities and autonomous regions) including Beijing, Tianjin, Shanxi, Jilin, Heilongjiang, Jiangsu, Ningbo, Anhui, Fujian, Xiamen, Qingdao, Henan, Hubei, Hunan, Guangdong, Shenzhen, Guangxi, Hainan, Sichuan, Chongqing, Yunnan, Gansu, and Ningxia, have issued the Special Invoices for Value-added Tax (hereinafter referred to as the "Special Invoice") through the forgery-preventing taxation control system, and have ceased to issue the handwritten Special Invoice (The competent tax department may keep on issuing the handwritten Special Invoice for the small-scale taxpayer). Therefore, the handwritten Special Invoices obtained by the ordinary taxpayers around the country which were issued after July 1, 2003 by the ordinary taxpayers in the above-mentioned areas, shall not be used all and singular as tax deduction certificate for VAT (excluding the handwritten Special Invoices issued to the small scale-taxpayers by the competent tax departments)

Besides, from August 1, 2003, the ordinary taxpayers in the 7 provinces (cities and autonomous regions) including Hebei, Inner Mongolia, Shanghai, Guizhou, Shannxi, Qinghai and Tibet will also cease to issue the handwritten Special VAT Invoice (The competent tax department may keep on issuing the handwritten Special Invoices for the small-scale taxpayer). All the handwritten Special Invoice issued in the above-mentioned areas after August 1, 2003 by the ordinary VAT taxpayers all around the country shall not be used all and singular as tax deduction certificate for VAT (excluding the handwritten Special Invoices issued to the small scale-taxpayers by the competent tax departments).