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	NOTICE OF THE STATE ADMINISTRATION OF TAXATION CONCERNING INTERNATIONAL MARITIME NON-VESSEL OPERATING COMMON CARRIER OFFICIAL INVOICES USAGE

	(Letter [2002] No. 404 of State Administration of Taxation promulgated on May 10, 2002 )


SUBJECT : INTERNATIONAL MARITIME NON-VESSEL OPERATING COMMON CARRIER; OFFICIAL INVOICES
ISSUING DEPARTMENT : STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 05/10/2002
IMPLEMENT DATE : 05/10/2002
LENGTH : 258 words
TEXT :

In order to strengthen the control of the tax sources of the non-vessel operation carrier business in international maritime transport and to regulate the use of official invoices thereof, the following issues concerning the use of official invoices by the operators of non-vessel carrier business are hereby notified in accordance with the Measures of the People's Republic of China on the Administration of Official Invoices and the Regulations of the People's Republic of China on International Maritime Transport:

I. In accordance with the relevant provisions of the Regulations of the People's Republic of China on International Maritime Transport, non-vessel operation carrier business shall refer to the international maritime transport business activities in which the carrier receives the cargo of the shipper, issues the bill of lading or other transportation certificates in its own name, collects freight from the shipper and accomplishes the international maritime transport of goods through international shipping operators.

II. The enterprises that are registered in China and that has, pursuant to the law, obtained the Certificate of Registration for Non-vessel Operation Carrier Business from the Ministry of Communications may apply to the taxation offices for purchasing and using the Special Invoices for International Maritime Transport.

III. The operators of non-vessel carrier business shall purchase and use the Special Invoices for International Maritime Transport in accordance with the Notice of the State Administration of Taxation and the Ministry of Communications on the Use of the Special Invoice for International Maritime Transport and of the Special Invoices of Shipping Agency in International Maritime Transport (Letter [2000] No.9 of State Administration of Taxation).