国税发[2000]182号
颁布日期：20001106 推行日期：20001106 颁布单位：国家税务总局
GuoShuiFa [2000] No.182
November 6, 2000
The local taxation1 bureaus and the taxation bureaus of province, autonomous2 region, municipality directly under the Central Government and municipality separately listed on the State plan:
In order to implement3 the Circular of the State Administration of Taxation on the Handling of Drawing the False Added-value Invoice4 by the Taxpayers5 strictly6 and crack down the activity of drawing the false added-value special invoice and protect the legitimate7 rights and interests of taxpayers, the relative issues are clarified as follows now:
If one of the following occurs, it is handled in name of tax dodging8 and defraud9 of the exports tax rebate10 when the buyers apply for the deducting11 of receipts tax or exports tax rebate for the tax authority, regardless of whether the real transaction between sellers and buyers occurs or the amount of goods and money on the added-value tax special invoice conforms to the real transaction.
I. The name and seal of sellers marked in the added-value special invoice obtained by the buyers do not conform to the sellers of the real transaction, which belongs to the situation prescribed in article 2 of No.134 document that the buyers obtain the invoice from the sellers drawn12 by the 3rd party.
II. The added-value special invoice obtained by the buyers is not the invoice of province where sellers stay in, which belongs to the situation prescribed in the article 2 of No.134 document that invoice is obtained from the area out of sales place.
III. There is other evidence that shows that buyers know the added-value invoice is obtained illegally by the sellers, which is prescribed in the article 1 of No.134 document that drawee apply the taxation institutions for tax deducting by use of the invoice drawn by others in purpose of tax dodging.
