We now forward to you the Notice of the State Administration of Taxation on Abolishing the Approval Precondition Designed for Buying Special Invoice of International Freightage Agency (G. S. F. [2005] No. 23), and clarify the following matters combined with practical situation of Beijing. Please implement them. I. All of the freightage agents that have applied to use the Special Invoice of International Freightage Agency shall submit, according to the established procedures approved by taxation administration, relevant materials to the local competent tax authority for examination and approval for buying the invoice.

II. All of the freightage agents that have applied to use the Special Invoice of International Freightage Agency shall install and use tax control units, strictly implement the Taxation Management Law of the People's Republic of China and the Invoice Management Method of the People's Republic of China, and establish complete management policies for buying, issuing and keeping the invoice. As to those who violate the regulations, the local taxation authority will penalize them according to laws and regulations.

III. The Notice of the State Administration of Taxation and the Ministry of Foreign Economy and Trade Cooperation on Using the Special Invoice of International Freightage Agency (J. D. S. Z. [1998] No. 331) forwarded by the Beijing Local Taxation Bureau and Beijing Foreign Economy and Trade Commission, and the Notice of Beijing Local Taxation Bureau on Put on File the Matters Concerning International Freightage Agents Buying Invoice (J. D. S. P. [2004] No. 469) shall be no longer executed.

IV. This Notice shall be executed as of the date when this Notice is sent to you.

Apr. 29, 2005

Notice of the State Administration of Taxation on Abolishing the Approval Precondition Designed for Buying Special Invoice of International Freightage Agency G. S. F. [2005] No. 23
Local taxation bureaus in each province, autonomous region, municipal and city directly under state planning,

　According to the Administrative License Law of the People's Republic of China and the decision of the State Department on abolishing and adjusting administrative approval items, the approval precondition for buying the Special Invoice of International Freightage Agency managed by the tax authorities has changed. In order to adapt to this change, we now clarify the following matters on the approval before buying invoice.

I. The Decision of the State Department on the Third-time Abolishing and Adjusting Administrative Approval Items (G. F. [2004] No.16) clearly abolished the "business qualification approval for international freightage agency". Therefore, the stipulation in the Notice of the State Administration of Taxation and the Ministry of Foreign Economy and Trade Cooperation on Using 'Special Invoice of International Freightage Agency' (G. S. F. [1998] No. 91) that "All of the enterprises that have applied to buy the freightage agency invoice must apply for buying the invoice to the local competent authority in presence of the tax registration certificates, the Approval Certificate of International Freightage Agents of the People's Republic of China issued by the Ministry of Foreign Economy and Trade Cooperation and the Advice Note on Approval for International Freightage Agents issued by the competent governmental department of international freightage agency" shall be no longer executed.
II. When buying the Special Invoice of International Freightage Agency, the taxpayers shall comply with the invoice buying procedures stipulated in the Invoice Management Law of the People's Republic of China.

III. From now on, this Notice shall be applied to the approval precondition for buying invoice concerned in other documents issued by the State Department on abolishing administrative approval items





Apr. 29, 2005