(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.

The English translation is for reference only and if there is any discrepancy, the Chinese version shall prevail.