Record · chinatax
ACC. 900067154
Notice of the Ministry of Finance and the State Administration of Taxation on the Management of Export Goods with VAT Special Invoices Issued by Tax Authorities No Longer Requiring Special VAT Payment Certificates
财政部国家税务总局关于税务机关代开增值税专用发票的出口货物不再实行增值税税收专用缴款书管理的通知
This document announces that export goods for which VAT special invoices are issued by tax authorities on behalf of taxpayers are no longer subject to the management of special VAT payment certificates. It aims to simplify tax procedures for export enterprises.