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	NOTICE OF THE MINISTRY OF COMMUNICATIONS CONCERNING THE APPLICATION OF SPECIAL INVOICES IN THE TRADE OF INTERNATIONAL MARINE TRANSPORTATION

	(No. 114 [2000] of the Ministry of Communications promulgated on March 7, 2000, which shall come into force as of April 1, 2000)


SUBJECT : INTERNATIONAL MARINE TRANSPORTATION; SPECIAL INVOICES
ISSUING DEPARTMENT : MINISTRY OF COMMUNICATIONS OF THE PEOPLE'S REPUBLIC OF CHINA (DISSOLVED)
ISSUE DATE : 03/07/2000
IMPLEMENT DATE : 04/01/2000
LENGTH : 880 words
TEXT :

The State Administration of Taxation and the Ministry of Communications promulgated the "Notice Concerning the Relevant Issues on Starting Using the Special Invoices for Transportation in the Trade of International Marine Transportation and the Special Invoices for Shipping Agency in the Trade of International Marine Transportation" (No. 9 [2000] of the State Administration of Taxation, hereinafter referred to the "Notice") on January 21, 2003, and decided that, from April 1 of this year, all business operators of international marine transportation shall use the Special Invoices for Transportation in the Trade of International Marine Transportation or the Special Invoices for Shipping Agency in the Trade of International Marine Transportation (hereinafter referred to the Special Invoices). The application of the Special Invoices is of great significance to strengthening the administration of the trade of international marine transportation, regulating the market operation, guaranteeing the taxation revenue of the State and maintaining the economic order. In order to do well in the application of the Special Invoices, we hereby give our notice as follows regarding the relevant issues:

I. The administrative departments of communications of all provinces, autonomous regions, and municipalities directly under the Central Government shall attach high importance to the application of the Special Invoices, actively contact the local taxation organs, coordinate the issues concerning the administration on printing, obtaining and using the Special Invoices, serve the enterprises well, and guarantee the smooth application of the Special Invoices in good time.

II. Any of the following business operators of international marine transportation shall, after obtaining the "Notification List on Approval of the International Marine Transportation Enterprise" (hereinafter referred to the "Notification List") with the "Approval Document of the Ministry of Communications on Water Transportation", obtain the Special Invoices for Transportation in the Trade of International Marine Transportation from the local taxation organ:

(1) the international shipping companies established upon approval by the Ministry of Communications, which have the status as Chinese legal persons;

(2) the domestic shipping companies which are approved by the Ministry of Communications to concurrently operate international marine transportation or which have vessels to navigate on the international navigation lines;

(3) the domestic shipping companies approved by the Ministry of Communications to operate navigation lines of Hong Kong and Macao.

III. In accordance with the relevant provisions of the Ministry of Communications, the shipping companies approved by each administrative department of communications at the provincial level to operate the navigation lines of Hong Kong and Macao shall, after the said administrative department has submitted the name list of them and their vessels in operation to the Ministry for examination and registration, obtain the Special Invoices for Transportation in the Trade of International Marine Transportation.

IV. A company approved by the Ministry of Communications to engage in international shipping agency and any of its branches shall, after obtaining the "Notification List" with the "Approval Certificate for the International Shipping Agency Company" issued by the Ministry of Communications, obtain the Special Invoices for Shipping Agency in the Trade of International Marine Transportation from the local taxation organ.

The enterprises approved by the administrative department of communications at the provincial level to engage in shipping agency of the navigation lines of Hong Kong and Macao at the secondary open ports shall, after the said local administrative department has submitted the name list of them to the Ministry for examination and registration, obtain the Special Invoices for Shipping Agency in the Trade of International Marine Transportation.

V. A wholly-owned shipping company established by an overseas shipping investor in China and any of its branch companies shall, upon approval by the Ministry of Communications, obtain the Special Invoices for Transportation in the Trade of International Marine Transportation from the local taxation organ after obtaining the "Notification List" with the "Operation Permit of the Foreign Wholly-Owned Shipping Company" issued by the Ministry of Communications.

VI. With regard to the functions of the fourth sheet of the Special Invoices (the sheet for purchase and payment of exchanges), the Ministry will make separate provisions jointly with the State Administration of Foreign Exchange.

VII. Each administrative department of communications at the provincial level shall carefully do well in confirming the operational qualifications of the enterprise obtaining the Special Invoices, and none of the enterprises (operators) no within the scope clarified by the present Notice may obtain the Special Invoices. Each administrative department of communications at the provincial level shall submit the name list of the local enterprises that have obtained the Special Invoices to the Ministry for verification and record by the end of this year.

For the enterprises no longer having the operational qualification or suspending the concurrent operation of international shipping business, each administrative department of communications at the provincial level shall notify the taxation organ in time to cease distributing the Special Invoices to them, and shall demand the said enterprises to write off the remaining invoices after verification at the taxation organ.

VIII. The Special Invoices prescribed in the "Notice" must be filled out with a computer. Shanghai Shipping Exchange has worked out the computer software for Special Invoices upon authorization by the Ministry's Department of Water Transport, and the enterprises that need such computer software or the relevant technical supports may directly contact Shanghai Shipping Exchange (Tel: 021-65626090 or 65151166 ext. Technical Department).