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Interpretation of the Standing Committee of the National People’s Congress, on the Regulations of the Criminal Law of the People’s Republic of China Concerning Other Invoices Used for Tax Refunds for export and offsets of tax payment except special invoices of value-added tax

12-23-2010

(Approved by the 19th session of the standing committee of the 10th National People's Congress on Dec 29, 2005)

In accordance with situation encountered in judiciary practice, the standing committee of the National People's Congress discussed the definition of "other invoices used for tax refunds for export and offsets of tax payment" stipulated by the criminal law, which is interpreted and announced as follows:

"Other invoices used for tax refunds for export and offsets of tax payment" stipulated by the criminal law refer to vouchers of receiving and payment or tax payment receipts with functions of tax refunds for export and offsets of tax payment except special invoices of value-added tax. 
 

   

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