Cancellation Of Approval Criteria For Purchase Of International Freight Forwarding Invoice

The approval criteria for purchasing International Freight Forwarding invoice are as follows:

Stop implementing the below stipulation.
"An enterprise has to hold the tax register, the 'approval certification for People's Republic of China on the Administration of Agency Business for International Transportation' that is issued by the Ministry of Foreign Trade and Economic Cooperation and 'the approval notice for Agency Business for International Transportation" that is issued by the respective government bureau to apply for the invoice.
Taxpayers should base on "the measure governing invoice issuance in People's Republic of China' to perform the application for the above invoice.

國家稅務總局
國稅發[2005]23號
二○○五年三月七日

現稅務機關對國際貨物運輸代理業專用發票領購的前置審批條件規定如下：
1)停止執行"凡申請領購貨代發票企業，須憑稅務登記證件、外經貿部頒發的《中華人民共和國國際貨物運輸代理企業批准證書》，並持國際貨運代理行業政府主管部門開具的《國際貨物運輸代理企業批准通知單》，到當地主管稅務機關申請領購貨代發票事宜"的規定。

納稅人應按照《中華人民共和國發票管理辦法》規定的領購發票程式，來辦理《國際貨物運輸代理業專用發票》領購事宜。