Laws of the People's Republic of China

the State Administration of Taxation

Circular of the State Administration of Taxation on Canceling the Conditions of Advance Approval for Obtaining Special Invoices of the International Freight Forwarding Industry

Guo Shui Fa [2005] No. 23

The bureaus of local taxation in all provinces, autonomous regions, municipalities directly under the Central Government, and municipalities directly under state planning:

In accordance with the provisions in the Administrative License Law of the People's Republic of China and the decision of the State Council on canceling or adjusting the administrative approval items, the conditions of advance approval for obtaining the "Special Invoices of the International Freight Forwarding Industry" under the management of taxation departments have changed. For the purpose of adapting to this change, we hereby clarify the relevant issues regarding advance approval of obtaining invoices as follows:

I.

The Decision of the State Council on Canceling or Adjusting the Third Group of Administrative Approval Items (Guo Fa [2004] No. 16) clearly prescribes that the items subject to the "Approval of Operational Qualification as An International Freight Forwarder" are cancelled. Therefore, the provisions in the Circular of the State Administration of Taxation and the Ministry of Foreign Trade and Economic Cooperation on Relevant Issues concerning the Use of Special Invoices of the International Freight Forwarding Industry" (Guo Shui Fa [1998] No. 91) that any enterprise applies for obtaining freight forwarding invoices must, upon strength of the tax registration certificate and the "Approval Certificate of the People's Republic of China on the International Freight Forwarder" issued by the Ministry of Foreign Trade and Economic Cooperation", bring the "Notification on Approving the International Freight Forwarder" issued by the governing authority of the international freight forwarding industry to the local taxation department to apply for freight forwarding invoices, shall be ceased from implementation.

II.

A taxpayer shall, when obtaining the "Special Invoices of the International Freight Forwarding Industry", follow the procedures of obtaining invoices as prescribed in the Measures of the People's Republic of China for the Administration of Invoices.

III.

From now on, in case any other document promulgated by the State Council on canceling administrative approval items involves advance approval of obtaining invoices, it may be implemented by referring to this Circular.

The State Administration of Taxation

March 7, 2005