Adopted at the 19th Meeting of the Standing Committee of the
Tenth National People's Congress on December 29, 2005
In light of what is encountered in judicial practice, the
Standing Committee of the National People's Congress has discussed
the meaning of "other invoices" for obtaining "a tax refund for
exports or for offsetting tax money" prescribed in the Criminal Law
and gives the interpretation as follows:
"Other invoices" for obtaining "a tax refund for exports or for
offsetting tax money" prescribed in the Criminal Law include, in
addition to the special invoices for value-added tax, the receipts
of payment or tax payment receipts that serve the function of
obtaining tax refunds for exports or offsetting tax money.
This Interpretation is hereby announced.