论文部分内容阅读
国家税务总局、交通部近日发出通知,决定从2000年4月1日起,凡经交通部批准从事国际海运、国际船舶代理业务的企业和外商独资船务公司及其分公司,在收取运费、船舶代理费和其他相关服务费用时,必须使用全国统一格式的“国际海运业专用发票”,作为财务结算、购付外汇的凭证。通知规定必须使用计算机填开专用发票,手写无效,不符合规定的票据,不得作为财务结算、购付外汇的凭证,任何单位和个人,有权拒收。
State Administration of Taxation and Ministry of Communications recently issued a circular and decided that starting from April 1, 2000, all enterprises, wholly foreign-owned shipping companies and their branches that are approved by the Ministry of Communications to engage in international maritime shipping and international shipping agency business shall, upon receipt of freight, Ship agency fees and other related services costs, must use the unified format of the “International Shipping Industry-specific invoices,” as the financial settlement, purchase and payment of foreign exchange vouchers. Notification requirements must use a computer to fill in a special invoice, handwritten invalid, does not comply with the provisions of the bill shall not be used as financial settlement, purchase foreign exchange vouchers, any unit or individual, the right to refuse.