Official Reply of the State Administration of Taxation On Issues Concerning Offsetting Unpaid Tax under Tax Inspection with the Overpaid Input Value-added Tax by General Taxpayers

Official Reply of the State Administration of Taxation On Issues Concerning Offsetting Unpaid Tax under Tax Inspection with the Overpaid Input Value-added Tax by General Taxpayers


Official Reply of the State Administration of Taxation On Issues Concerning Offsetting Unpaid Tax under Tax Inspection with the Overpaid Input Value-added Tax by General Taxpayers

Guo Shui Han [2005] No. 169

February 24, 2005

To the National Tax Bureau of Guangxi Zhuang Autonomous Region:

Your Bureau's Request for Instructions Regarding the Question of whether or Not Unpaid VAT Can be Offset with Overpaid Input Value-added Tax by General Taxpayers (Gui Guo Shui Fa [2004] No.
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