General Taxpayers Are Not Allowed To Purchase Special Invoices.

[question]

Under certain circumstances, a taxpayer asks the general taxpayer not to purchase special invoices.

[answer]

According to the Circular of the State Administration of Taxation on the revision of the provisions on the use of special invoices for value-added tax ([2006]156), the general taxpayer shall not purchase or purchase special invoices under any of the following circumstances:

(1) the accounting system is not sound enough to provide the tax authorities with accurate VAT output tax, input tax, tax payable data and other relevant VAT information.

Other relevant tax information on value-added tax listed above shall be determined by the state taxation bureaus of provinces, autonomous regions, municipalities directly under the central government and cities under separate planning.

(two) there is a tax illegal act stipulated in the tax administration law, and refuse to accept the tax authorities.

(three) one of the following acts is

1. Open up special invoices for VAT;

2, privately print special invoices;

3, purchase special invoices from units and individuals other than tax authorities.

4, borrow special invoice from others;

5, did not issue special invoices in accordance with the eleventh provision of this regulation.

6. Failure to comply with the regulations

7, failing to apply for the issuance of the anti-counterfeiting tax control system.

8, failing to accept the inspection by the tax authorities according to the regulations.