（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation．In case of discrepancy, the original Chinese version shall prevail.）

Circular of State Administration of Taxation on Issuing of Red-Letter Special Invoices of Value-Added Tax for Taxpayer Depreciation allowance

State Administration of Taxation　　GSH[2006] 1279　　December 29, 2006

National tax bureaus of various provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan:

With regard to the inquiry of some regions, due to reasons such as the decrease in market price, the following has been specified after relevant study on how taxpayers issue red-letter special invoices of value-added tax for sales depreciation allowance:

After taxpayers sell goods and issue special invoices of value-added tax to purchasers, and sellers offer such depreciation allowance as corresponding preferential price or price compensation in the situation where the said purchasers' accumulative purchase reaches a certain quantity during a certain period, or market prices decrease etc, the said sellers may issue red-letter special invoices of value-added tax in accordance with r