According to "State Administration of Taxation on State Material Reserve System Sales stockpile unified VAT issues notice" (Guo Shui Fa [1994] No. 90): "One, materials purchasing and storage, sales operations of the State Material Reserve, due to the unified management, unified billing system, in order to facilitate tax collection and financial return processing, stockpile sales revenue for the State Material Reserve made by the State Material Reserve in Beijing directly under the State Administration of Taxation Bureau levied centralized VAT. two, National Material Reserve units may apply to the tax levied tax registration, the general taxpayer and purchase VAT invoices and properly fulfilled. three tax liability, VAT invoices State Reserves Bureau purchased confined in Beijing billings When issued, shall be provided to the respective grassroots units. Fourth, the State Material Reserve System (including the provincial bureau and affiliated warehouses) should engage in a variety of business location required to pay various taxes payable in the conduct of operations. " Article from: www.cmzseo.com

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