国税发[2005]23号

颁布日期：20050307 　实施日期：20050307 　颁布单位：国家税务总局

　　Guo Shui Fa [2005] No. 23

　　The bureaus of local taxation¹ in all provinces， autonomous² regions， municipalities directly under the Central Government， and municipalities directly under state planning：

　　In accordance with the provisions in the Administrative³ License⁴ 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 Invoices⁵ 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 Ministry⁶ 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 registration⁷ 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 implementation⁸.

　　II. A taxpayer⁹ 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 promulgated¹⁰ by the State Council on canceling administrative approval items involves advance approval of obtaining invoices， it may be implemented¹¹ by referring to this Circular.

　　The State Administration of Taxation

　　March 7， 2005