Circular of the State Administration of Taxation on Strengthening and Standardizing the Work Concerning Issuing of Common Invoices by Tax Authorities

Circular of the State Administration of Taxation on Strengthening and Standardizing the Work Concerning Issuing of Common Invoices by Tax Authorities

Guo Shui Han [2004] No 1024

September 2, 2004

To the state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:

In order to further strengthen and standardize the administration of issuing common invoices by the tax authorities, intensify the supervision and control of tax sources and better maintain the economy market order, in accordance with the Law of the People's Republic of China on the Administration of Tax Levying (hereafter referred to as Collection Law) and its Detailed Rules for Implementation, the Administrative Measures of the People's Republic of China for Invoices (hereafter referred to as Invoice Management Measures) and its Detailed Rules for the Implementation, the issues concerning the issuance of common invoices on a commission basis are hereby clarified as follows:

Article 1 The definition of issuance of invoices on a commission basis
The issuance of invoices on a commission basis refers to the act of issuing invoices to payers (or the party accepting labor service) by tax authorities in accordance with the application of the receivers (or the party providing labor service) and the stipulations of law, regulations and other regulatory documents.

Article 2 The scope and objects of the application of issuing invoices on a commission basis
The units and individuals who apply for issuing invoices on a commission basis shall apply for issuing common invoices on a commission basis to the tax authority with the relevant evidential materials.
(I) The units and individuals who have made tax registration shall apply to the tax authorities for purchasing and issuing the common invoices, which are corresponding to their business scope in accordance with the provisions. However, where the business activities of selling goods, providing taxable labor service, transferring intangible assets, selling real estate and other business activities (except catering industry and entertainment industry) stipulated by tax law is in any of the following circumstances, they may apply to the tax authorities for issuing common invoices on a commission basis:
1. The taxpayers have purchased invoices, but they temporarily gain the business income that is beyond the scope of use of the purchased invoices or beyond the limitation of the purchased invoices, and the invoices are need to be issued;
2.
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