| 1. | Remark : for export invoice , please give full description of goods
备注：发票上要写明货物的全称。 |
| 2. | Issue vat invoice / export invoice
处理增值税发票/出口发票。 |
| 3. | Informants about other behaviours of writing export invoice at a lower price
其他关于涉嫌低开出口发票行为的举报。 |
| 4. | The “ export total sales ” in the formula should be the export fob specified in the export invoice
公式中的“出口销售额”以出口发票计算的出口货物离岸价格为准。 |
| 5. | Article 8 within 50 days at the date of preliminary decision , ministry of commerce will make final decision on the foreign trade manager ' s behaviour of being su ected of writing export invoice at a lower price
第八条自初步裁定做出之日起50日内，由商务部对相关对外贸易经营者的涉嫌低开出口发票行为进行最终裁定。 |
| 6. | Article 8 within 50 days at the date of preliminary decision , ministry of commerce will make final decision on the foreign trade manager ' s behaviour of being suspected of writing export invoice at a lower price
第八条自初步裁定做出之日起50日内，由商务部对相关对外贸易经营者的涉嫌低开出口发票行为进行最终裁定。 |
| 7. | Article 7 ministry of commerce should give a hearing on the punishment on corre onding foreign trade manager ' s behaviour of writing export invoice at a lower price in accordance with the provisio of administrative punishment law
第七条商务部对相关对外贸易经营者低开出口发票行为的处罚进行听证的，应当遵照《行政处罚法》的规定。 |
| 8. | Article 7 ministry of commerce should give a hearing on the punishment on corresponding foreign trade manager ' s behaviour of writing export invoice at a lower price in accordance with the provisions of administrative punishment law
第七条商务部对相关对外贸易经营者低开出口发票行为的处罚进行听证的，应当遵照《行政处罚法》的规定。 |
| 9. | The tax authorities must review and compare the sales income specified in the export invoice with the income specified in the service contract , the actual foreign currency income specified in the verification certificate for export proceeds and the accounting records of the enterprise
税务机关应对企业出口发票上标明的销售收入与出口合同上签定的销售收入、外汇管理局出具的收汇核销单实际收汇金额及企业出口销售账等进行交叉审核。 |
| 10. | Article 3 “ writing export invoice at a lower price in terms of these measures mea while foreign trade managers are engaged in foreign trade busine , price written on the export invoice made by themselves provided to the importers is lower than the price on the invoice provided during export declaration at the customs
第三条本办法所指的“低开出口发票”是指对外贸易经营者在对外贸易中，向进口商提供的自制出口发票的票面价值低于出口报关时所提供发票票面价值的行为。 |
