Interim Measures For The Low Penalties Writing Export Invoice

Original Language Title: 低开出口发票行为处罚暂行办法

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(January 10, 2006, the Ministry of Commerce, General Administration of customs, the State administration of taxation, 2005 26th announced come into force 3 months after the date of its publication) first to standardize foreign trade order and safeguard the interests of the national foreign trade, according to the People's Republic of China foreign trade law, the administrative punishment law and other related laws and regulations, these measures are formulated. Second export invoice export invoice can be divided into producer and self-made export invoicing.
    Producers export invoice means tax departments throughout production and supervision of export invoices; homemade export invoice refers to the foreign trade dealers should print the export invoice.
    Mentioned in these measures refers to the article "writing export invoice at a lower" refers to the foreign trade operators in international trade, provided importers with par value lower than the export declaration-made export invoice invoice provided by the par value of the Act.
    Fourth article in appeared following situation Shi, commerce with tax General for survey, customs be tie: 1, and domestic enterprise, and related industry organization, on suspected exists low open export invoice behavior of reported; 2, and imports country related government sector official proposed of on suspected exists low open export invoice behavior of informed; 3, and through customs mutual cooperation, found foreign trade operators suspected exists low open export invoice of behavior; 4, and other on suspected low open export invoice behavior of reported. Fifth Ministry of commerce within the 10th from the date of receipt of the request to the investigation of requests for review.
    Based on the audit result, endangering national interests and foreign trade foreign trade order, the relevant materials to transfer customs, customs received the Department of Commerce handed over materials within 50 days to check whether there is a suspicion of writing export invoice at a lower, and handed over the check result of Commerce. Commerce in received customs check results of day up 10th within, on preliminary finds exists suspected low open export invoice behavior facts of, will about material transfer tax general; tax General in received Commerce transfer material up 50 days on foreign trade operators whether engaged in the suspected low open export invoice behavior for survey and will survey results transfer Commerce, whenever suspected evasion cheat tax needed transferred inspection sector filed survey of, not by this limited.
    Initially determined that there are no facts of suspected of writing export invoice at a lower, the Commerce Department investigation should be terminated.
    Based on the above findings, the Ministry at the time confirmed the existence of writing export invoice at a lower, from the date of receipt of the findings of the State administration of taxation within the 15th of writing export invoice at a lower preliminary determination according to law, and serve a verdict written in 10th-related foreign trade operators to confirm the absence of writing export invoice at a lower, the Commerce Department investigation should be terminated.
    The sixth date of the preliminary determination related foreign trade operators in the 7th, and related foreign trade operators if there is objection to the Commerce Department to submit a written defence material and application for hearing.
    The seventh Ministry of commerce-related penalties writing export invoice at a lower foreign trade dealers for a hearing, should be in accordance with the provisions of the law on administrative punishments.
    The eighth since the date of the preliminary determination made within 50 days, by the Ministry of Commerce on related foreign trade operators suspected of writing export invoice at a lower final determination. Nineth article on exists low open export invoice behavior of foreign trade operators, Commerce according to administrative punishment method of about provides, on initial violation of enterprise be warning; on first times warning Hou 2 years within again violation of enterprise except be warning outside, can and at 30,000 Yuan Yuan following of fine; above violations, on foreign trade business order caused serious effect of, Visual its plot, give illegal enterprise ban its in 1 years above 3 years following term within engaged in about foreign trade business activities of punishment.
    Primarily responsible for the legal representative of the enterprise, Visual plots, prohibited under 1 year 3 years period as a legal representative of foreign trade enterprises.
    More than punishment, according to the foreign trade law and the relevant provisions of the notice.
    Administrative punishment decision letter should be administrative penalties within 7th day of the related foreign trade operators.
    Administrative penalties set out in article tenth of the Nineth dissatisfied, he may apply for administrative reconsideration or initiate litigation to the people's Court according to law.
    11th relevant units and individuals shall set forth the Ministry of Commerce, General Administration of customs and State administration of taxation of the related investigations and coordinate.
    The Ministry of Commerce, General Administration of customs and State administration of taxation on the survey is aware of State secrets and commercial secrets confidential.
    The Ministry of Commerce, General Administration of customs and State administration of taxation should abide by State investigators in the investigation process related laws, rules and regulations. 12th in the process of investigation, such as foreign trade is found to have low producers export invoice, the tax administration in accordance with the People's Republic of China relevant provisions of the measures of invoice management investigation and punishment.
    If there is smuggling and of violations of customs regulations, by the customs in accordance with the People's Republic of China Customs law and the People's Republic of China Customs administrative penalty provisions of the implementing regulations for punishment.
    Dates in the investigation into the 13th article of the program means working days.
    14th article of the approach by the Ministry of Commerce, General Administration of customs and State administration of taxation is responsible for the interpretation.
                    15th article this way come into force 3 months after its date of issue.

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