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新版《办法》及《审单规则》大幅增加了对发票和货物收据的规定及审核要求。2016年10月8日起正式实施的新版《国内信用证结算办法》(以下简称《办法》)及配套的《国内信用证审单规则》(以下简称《审单规则》),大幅增加了对发票和货物收据的规定及审核要求。这表明,监管部门希望能通过加强对核心单据的管理来进一步控制国内证的风险。在对发票的规定上,《办法》及《审单规则》要求发票须是税务部门
The new version of the Measures and the Rules of Examination and Approval greatly increase the requirements on invoices and receipt of goods and audit requirements. The new version of the Domestic Settlement Procedures for the Settlement of L / C (the “Measures”) and the accompanying “Domestic L / C Rules for the Examination and Approval of Offshore L / C” (the “Rules of Audit of Domestic L / C”) were put into effect on October 8, Invoices and receipts for goods and audit requirements. This shows that regulators hope to further control the risk of domestic certificates by strengthening the management of core documents. In the provisions of the invoice, the “Measures” and “Rules of the trial” requires the invoice must be the tax department