Notice of the State Administration of Taxation on Issues Concerning the Issuance of Grain Sales Invoices by State-owned Grain Purchase and Sales Enterprises

This notice clarifies that state-owned grain purchase and sales enterprises enjoying tax exemptions may continue to use special VAT invoices for grain sales, and specifies that from August 1, 1999, such enterprises must uniformly issue special VAT invoices for grain sales, allowing general taxpayer purchasers to deduct input tax based on the stated税额.