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 Circular of the State Administration of Taxation on the Settlement for the Taxpayers Obtaining the False Special Invoice of Value-added Tax without Acknowledgement
颁布日期：20001116 实施日期：20001116 颁布单位：国家税务总局
GuoShuiFa  No.187
November 16, 2000
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:
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.
If the buyers can obtain the legal and valid special invoice drawn by the anti-counterfeit taxation control system from the sellers or the one drawn by hand with the certificate of the local tax authority of the sellers or with the indication that the investigation for the false invoice drawn by the sellers is undergoing, the buyers should be granted receipts credit or exports tax rebate by the local tax authority of the buyers.
If there is evidence that shows the buyers know the invoice is obtained illegally before receipts credit or exports tax rebate, the buyers should be handled according to Circular of the State Administration of Taxation on the Handling of Drawing the False Added-value Tax Special Invoice by the Taxpayers (GuoShuiFa  No.134) and Supplementary Circular of the State Administration of Taxation of Circular on the Handling of Drawing the False Added-value Tax Special Invoice by the Taxpayers (GuoShuiFa  No.182).
The Circular shall enter into force as of the date of issuance.
上一篇： 海关总署、对外贸易经济合作部关于出口加工区内企业进口旧机电产品应证问题的通知 Circular of the General Administration of Customs and the Ministry of Foreign Trade and Economic Cooperation Concerning Necessary Certificates for Imported Second-hand Electromechanical Products by Enterprises in Export Processing Zones