Circular of the State Administration of Taxation on the Issue Concerning the Using of Invoices by Enterprises with Foreign Investment and Foreign Enterprises in Exporting Commodities -- China Business -- kaizen
Chinese
Chinese
English
HomeAbout UsServicesDownloadFAQsContact UsBBS

    Quick Acess

China Business
Current position : Service >> China Business
 
Circular of the State Administration of Taxation on the Issue Concerning the Using of Invoices by Enterprises with Foreign Investment and Foreign Enterprises in Exporting Commodities

Circular of the State Administration of Taxation on the Issue Concerning the Using of Invoices by Enterprises with Foreign Investment and Foreign Enterprises in Exporting Commodities


the State Administration of Taxation March 24, 1994

With respect to the issue concerning the administration of invoices for export commodities by enterprises with foreign investment and foreign enterprises, in accordance with the spirit shown in the Measures of the People's Republic of China on Administration of Invoices and the provisions of its detailed rules, and in consideration of the special circumstances in administration of invoices used for exports, after deliberation, it is clarified as follows:

Invoices used by enterprises with foreign investment and foreign enterprises when directly exporting commodities to overseas customers may, upon approval after being reported to the local tax authority at or above the county (municipal) level, be designed and printed by the enterprises themselves, and may not chromatograph a nationwide uniform stamp for supervision of the printing of invoices, however, when printed, the number of approval document of the tax authority and the words "exclusively for exports" shall be clearly printed on the upper right-hand corner of invoices, and a sample, the amount of invoices printed and the serial numbers be reported to the local tax authority for the record and registration.


Promulgated by The State Administration of Taxation on 1994-3-2



Previous two similar articles:

 Offshore Company