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| Circular of the State Administration of Taxation on the Settlement for the Taxpayers Obtaining the False Special Invoice of Value-added Tax without Acknowledgement | | 国家税务总局关于纳税人善意取得虚开的增值税专用发票处理问题的通知 |
(November 16, 2000 GuoShuiFa [2000] No.187) | |
（２０００年１１月１６日 国税发〔２０００〕１８７号） |
It is reported recently that how to deal with the buyers receiving the false added-values tax special invoice drawn by the sellers without acknowledgement of buyers (drawees) is not clear. After study, it is now clarified as follows: | |
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
近接一些地区反映，在购货方（受票方）不知道取得的增值税专用发票（以下简称专用发票）是销售方虚开的情况下，对购货方应当如何处理的问题不够明确。经研究，现明确如下： |
The buyers should not be handled in name of tax-evading and defraud of export tax rebate if the real transaction occurs and the sellers use the special invoice of the province (autonomous region and municipality separately listed on the State plan) where he stays, and on which gives clear indication of the name and seal of sellers, goods quantity, sum and tax sum ex fact and there is no evidence that shows the acknowledgement of the buyers that the special invoice is obtained illegally. But according to the law, the buyers should not be granted receipts tax or exports or tax-rebate, the receipts credit and export tax rebate should be recovered.
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购货方与销售方存在真实的交易，销售方使用的是其所在省（自治区、直辖市和计划单列市）的专用发票，专用发票注明的销售方名称、印章、货物数量、金额及税额等全部内容与实际相符，且没有证据表明购货方知道销售方提供的专用发票是以非法手段获得的，对购货方不以偷税或者骗取出口退税论处。但应按有关规定不予抵扣进项税款或者不予出口退税；购货方已经抵扣的进项税款或者取得的出口退税，应依法追缴。
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