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PROVISIONS FOR THE USE OF SPECIAL INVOICES OF VALUE-ADDED TAX
(Promulgated by State Administration of Taxation on 27 December 1993)
The(hereinafter referred to as "the Provisions") are formulated by the State Administration of Taxation to tighten control over the use of special invoices of Value-Added Tax (hereinafter referred to as "special invoices") and to ensure the successful implementation of the Value-Added Tax crediting system based on the amount of tax specified on invoices. Copies of the Provisions are hereby sent to you with the following notice on the pertinent questions:
| | 国家税务总局关于印发《增值税专用发票使用规定》的通知
（国税发[1993]150号）
各省、自治区、直辖市税务局，各计划单列市税务局:
为了加强对增值税专用发票（以下简称专用发票）的使用管理，确保增值税凭发票注明税款抵扣制度的顺利实施，国家税务总局制定了《增值税专用发票使用规定》，现印发给你们，并就有关问题通知如下：
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1. Special invoices are not only important commercial papers in taxpayers' business activities, but also legal certificates on which both the seller's tax obligation and the amount of input tax for purchasers are recorded, with a decisive role in the computation and administration of Value-Added Tax. Leading comrades of the State Council have given instructions that the way to administer special invoices should be the same as for bank notes. As such, tax authorities at all levels in various places must pay great attention to the use and administration of special invoices, endeavor to gain the support of government leaders at various levels and assistance from the financial, banking, auditing, administration for industry and commerce, public security, public prosecution and other departments concerned and to make earnest efforts to strengthen on work guidance and administer strictly in accordance with the provisions for the use of special invoices.
| | 一、专用发票不仅是纳税人经济活动中的重要商业凭证，而且是兼记销货方纳税义务和购货方进项税额的合法证明，对增值税的计算和管理起着决定性的作用。国务院领导同志曾指示，要像对待钞票一样管好专用发票。为此，各地各级税务机关务必高度重视专用发票的使用管理工作，并应主动取得各级政府领导的支持及财政、银行、审计、工商行政管理、公安、检察院等有关部门的协助，切实加强对这项工作的领导，严格按照专用发票的使用规定进行管理。
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2. Starting from January 1, 1994, general taxpayers selling goods or taxable services must issue special invoices in accordance with the Provisions. In case where special invoices are needed but not issued and ordinary invoices are still used, purchasers would not be allowed to claim any credit on input tax.
Ordinary invoices issued in the previous year received by general taxpayers can be used as tax-crediting certificates only before January 31. For those that cannot be used as certificates for crediting the input tax of the current period, the input tax which are separated from start-of-period inventory, may be readjusted upward in accordance with provisions of the pertinent policy.
| | 二、自１９９４年１月１日起，一般纳税人销售货物和应税劳务必须按规定开具专用发票。对应开而未开，仍使用普通发票的，购货方不得抵扣进项税额。
对一般纳税人收到的属于上一年度开出的普通发票，只限于１月３１日之前作为扣税凭证使用，但不得抵扣当期进项税额，可按有关政策规定，调增期初存货分离出的进项税额。
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3. Those which violate the Provisions for the Use of Special Invoices shall be dealt with in accordance with the provisions for relevant penalties prescribed in the.
| | 三、凡违反专用发票使用规定的，应按照《中华人民共和国发票管理办法》及《中华人民共和国税收征收管理法》有关处罚的规定办理。
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4. If any problems are found in the implementation of the, please report them to the State Administration of Taxation promptly. Local governments or departments should not alter these Provisions at will in the course of their implementation and shall abide to implement accordingly.
| | 四、《增值税专用发票使用规定》执行中有何问题请及时报告总局，各地在贯彻执行中不得随意变通。请遵照执行。
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Article 1 Special invoices of Value-Added Tax (hereinafter referred to as "special invoices") shall be obtained, bought and used only by general taxpayers that pay Value-Added Tax, and not by small-scale taxpayers or non-Value-Added-Tax taxpayers.
| | 第一条 增值税专用发票（以下简称专用发票）只限于增值税的一般纳税人领购使用，增值税的小规模纳税人和非增值税纳税人不得领购使用。
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Article 2 General taxpayers shall not obtain, buy or use special invoices in any one of the following cases:
| | 第二条 一般纳税人有下列情形之一者，不得领购使用专用发票：
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(1) The accounting system is unsound, i.e., it cannot accurately compute the output tax, input tax and the amount of Value-Added Tax payable as required under the accounting regulations and by tax authorities;
| | （一）会计核算不健全，即不能按会计制度和税务机关的要求准确核算增值税的销项税额、进项税额和应纳税额者。
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(2) Accurate information for the output tax, input tax, the amount of Value-Added Tax payable and other information relating to Value-Added Tax cannot be provided to tax authorities.
The content of "other information relating to Value-Added Tax" mentioned above shall be defined by the taxation bureaux which are directly under the State Administration of Taxation;
| | （二）不能向税务机关准确提供增值税销项税额、进项税额、应纳税额数据及其他有关增值税税务资料者。
上述其他有关增值税税务资料的内容，由国家税务总局直属分局确定。
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(3) Engagement in the following activities and failure to correct itself within the time limit prescribed by tax authorities:
| | （三）有以下行为，经税务机关责令限期改正而仍未改正者：
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a. Printing special invoices without authorization;
| | １．私自印制专用发票；
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b. Buying special invoices from individual persons or units other than tax authorities;
| | ２．向个人或税务机关以外的单位买取专用发票；
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c. Using special invoices borrowed from others;
| | ３．借用他人专用发票；
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d. Providing special invoices for use by others;
| | ４．向他人提供专用发票；
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e. Failing to issue special invoices in accordance with the requirements as prescribed in Article 5 of the Provisions;
| | ５．未按本规定第五条的要求开具专用发票；
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f. Failing to preserve special invoices in accordance with the requirements under the Provisions;
| | ６．未按规定保管专用发票；
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g. Failing to file the information on the status of the purchase, use and inventory of special invoices as prescribed in Article 16 of the Provisions;
| | ７．未按本规定第十六条的规定申报专用发票的购、用、存情况；
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h. Failing to accept inspection by tax authorities according to the requirements under the Provisions.
| | ８．未按规定接受税务机关检查。
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(4) Sale of goods which fall within the tax exempt items.
If any of the aforesaid cases occur with a general taxpayer that has obtained, bought and used special invoices, the tax authorities shall take away the special invoices retained by that taxpayers.
| | （四）销售的货物全部属于免税项目者。
有上列情形的一般纳税人如已领购使用专用发票，税务机关应收缴其结存的专用发票。
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Article 3 Except for the circumstances specified in Article 4 of these Provisions, general taxpayer selling goods (including those regarded as selling goods), taxable services, or non-taxable services on which Value-Added Tax shall be levied as prescribed in the Detailed Rules for the Implementation of Value-Added Tax (hereinafter referred to as "selling taxable items") must issue special invoices to purchasers.
| | 第三条 除本规定第四条所列情形外，一般纳税人销售货物（包括视同销售货物在内）、应税劳务，根据增值税细则规定应当征收增值税的非应税劳务（以下简称销售应税项目），必须向购买方开具专用发票。
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Article 4 Special invoices cannot be issued in the following circumstances:
| | 第四条 下列情形不得开具专用发票：
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(1) Selling taxable items to consumers;
| | （一）向消费者销售应税项目。
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(2) Selling tax exempt items;
| | （二）销售免税项目。
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(3) Selling goods that have been declared export at the customs office or selling taxable services abroad;
| | （三）销售报关出口的货物、在境外销售应税劳务。
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(4) Using goods on items not subject to Value-Added Tax;
| | （四）将货物用于非应税项目。
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(5) Using goods on group welfare or for personal consumption;
| | （五）将货物用于集体福利或个人消费。
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(6) Presenting goods as gifts to others without a consideration; or
| | （六）将货物无偿赠送他人。
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(7) Providing non-taxable services (except services on which Value-Added Tax shall be levied), transferring intangible assets, or selling immovable property.
．．．．．． | | （七）提供非应税劳务（应当征收增值税的除外）、转让无形资产或销售不动产。
向小规模纳税人销售应税项目，可以不开具专用发票。
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