In order to strengthen the value-added tax (VAT) administration on the extended scope for input VAT credit for some industries in the Northeast region, a circular is hereby given on relevant issues:

为加强东北地区部分行业扩大增值税进项税额扣税范围增值税管理，现就有关问题明确 如下：

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For taxpayers who purchase goods or receive taxable services (hereinafter referred to as 'purchasing goods or taxable services'), VAT paid or borne shall be the input tax.

纳税人购进货物或者接受应税劳务（以下简称购进货物或者应税劳务〉，所支付或者 负担的增值税额为进项税额。

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Those who fail to file an application for determination shall not implement the taxation provisions on enlarging the VAT deduction scope.

凡未提出认定申请的，不得执行扩大增值税抵扣范围的税收规定。

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The measures for credit of income tax amount of enterprises' fixed assets and for extension of VAT credit scope in Northeast region in 2005 shall be regulated separately.

2005年东北地区扩大增值税抵扣范围企业固定资产进项税额抵扣办法另行规定。

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The competent tax authority shall do the following audit in the procedure of VAT declaration.

主管税务机关在受理增值税纳税申报时应当进行以下审核工作：

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Circular of the State Administration of Taxation Concerning the Relevant Issues on Strengthening the Administration of Special VAT Invoices

国家税务总局关于加强增值税专用发票管理有 关问题的通知

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