国家税务总局关于修改《国家税务总局关于严格控制增值税专用发票

时间：2007-06-01 01:02:10

（单词翻译:单击）

 

国税发[2000]第75号
颁布日期：20000508 　实施日期：20000101 　颁布单位：国家税务总局

　　GuoShuiFa [2000] No.75

　　May 8, 2000

　　It is reported recently from some areas that the relevant regulations of Circular on the Controlling the Range of Use of the Added-value Tax Special Invoice1 by the State Administration of Taxation2 (GuoShuiFa [1995] No.85 ) have not met the need of the present usage of the added-value invoice. Through study, the original notice is revised as follows now:

　　With regards to the strict control of the range of use of the special invoice, the special invoice should not be drawn3 for the enterprises with the undertaking4 of the retail5 sales of consumer goods such as cigarette, alcohol, food, clothing, shoes and caps and cosmetics6 (excluding the special-purpose parts of labor7 protection). If the buyers ask for the added-value invoice, the seller of goods that sell the large-scale machinery8 electronic equipment, such as machinery, locomotive, automobile9, steamer, boiler10, etc can draw the special added-value invoice.

　　The circular enter into force on January 1, 2000.


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1 invoice m4exB     
vt.开发票；n.发票，装货清单
参考例句：
  • The seller has to issue a tax invoice.销售者必须开具税务发票。
  • We will then send you an invoice for the total course fees.然后我们会把全部课程费用的发票寄给你。
2 taxation tqVwP     
n.征税，税收，税金
参考例句：
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
3 drawn MuXzIi     
v.拖，拉，拔出；adj.憔悴的，紧张的
参考例句：
  • All the characters in the story are drawn from life.故事中的所有人物都取材于生活。
  • Her gaze was drawn irresistibly to the scene outside.她的目光禁不住被外面的风景所吸引。
4 undertaking Mfkz7S     
n.保证，许诺，事业
参考例句：
  • He gave her an undertaking that he would pay the money back with in a year.他向她做了一年内还钱的保证。
  • He is too timid to venture upon an undertaking.他太胆小，不敢从事任何事业。
5 retail VWoxC     
v./n.零售；adv.以零售价格
参考例句：
  • In this shop they retail tobacco and sweets.这家铺子零售香烟和糖果。
  • These shoes retail at 10 yuan a pair.这些鞋子零卖10元一双。
6 cosmetics 5v8zdX     
n.化妆品
参考例句：
  • We sell a wide range of cosmetics at a very reasonable price. 我们以公道的价格出售各种化妆品。
  • Cosmetics do not always cover up the deficiencies of nature. 化妆品未能掩饰天生的缺陷。
7 labor P9Tzs     
n.劳动，努力，工作，劳工；分娩；vi.劳动，努力，苦干；vt.详细分析；麻烦
参考例句：
  • We are never late in satisfying him for his labor.我们从不延误付给他劳动报酬。
  • He was completely spent after two weeks of hard labor.艰苦劳动两周后，他已经疲惫不堪了。
8 machinery CAdxb     
n.(总称)机械，机器；机构
参考例句：
  • Has the machinery been put up ready for the broadcast?广播器材安装完毕了吗？
  • Machinery ought to be well maintained all the time.机器应该随时注意维护。
9 automobile rP1yv     
n.汽车，机动车
参考例句：
  • He is repairing the brake lever of an automobile.他正在修理汽车的刹车杆。
  • The automobile slowed down to go around the curves in the road.汽车在路上转弯时放慢了速度。
10 boiler OtNzI     
n.锅炉；煮器(壶，锅等)
参考例句：
  • That boiler will not hold up under pressure.那种锅炉受不住压力。
  • This new boiler generates more heat than the old one.这个新锅炉产生的热量比旧锅炉多。

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