第一條 為規(guī)范對外貿(mào)易秩序，維護(hù)國家對外貿(mào)易利益，根據(jù)《中華人民共和國對外貿(mào)易法》、《行政處罰法》和其他相關(guān)法律法規(guī)，制定本辦法。
Article 2 Export invoice may be divided into export invoice made by supervision and made by oneself. Export invoice made by supervision means the export invoice uniformly printed, supervised and managed by every local taxation department. The export invoice made by oneself means the export invoice printed by foreign trade managers themselves.
第二條 出口發(fā)票可分為監(jiān)制出口發(fā)票和自制出口發(fā)票。監(jiān)制出口發(fā)票是指由各地稅務(wù)部門統(tǒng)一印制和監(jiān)管的出口發(fā)票；自制出口發(fā)票是指對外貿(mào)易經(jīng)營者自行打印的出口發(fā)票。
Article 3 “Writing export invoice at a lower price in terms of these measures means while foreign trade managers are engaged in foreign trade business, 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.
第三條 本辦法所指的“低開出口發(fā)票”是指對外貿(mào)易經(jīng)營者在對外貿(mào)易中，向進(jìn)口商提供的自制出口發(fā)票的票面價值低于出口報(bào)關(guān)時所提供發(fā)票票面價值的行為。
Article 4 Ministry of Commerce will make investigation together with State Administration of Taxation and the General Administration of the Customs will give cooperation under following circumstances,
第四條 在出現(xiàn)以下情況時，商務(wù)部會同稅務(wù)總局進(jìn)行調(diào)查，海關(guān)總署予以配合：
.1.informant about domestic enterprises or organizations of corresponding industry being suspected of writing export invoice at a lower price;
1、國內(nèi)企業(yè)、相關(guān)行業(yè)組織等關(guān)于涉嫌存在低開出口發(fā)票行為的舉報(bào)；
2. circular on the behavior suspected of writing export invoice at a lower price put forward formerly by corresponding government department of an import country;
2、進(jìn)口國相關(guān)政府部門正式提出的關(guān)于涉嫌存在低開出口發(fā)票行為的通報(bào)；
3. behaviour of foreign trade managers being suspected of writing export invoice at a lower price found through the cooperation with the customs;
3、通過海關(guān)互助合作，發(fā)現(xiàn)對外貿(mào)易經(jīng)營者涉嫌存在低開出口發(fā)票的行為；
4. Informants about other behaviours of writing export invoice at a lower price.
4、其他關(guān)于涉嫌低開出口發(fā)票行為的舉報(bào)。
Article 5 Ministry of Commerce should make preliminary examination on the request for investigation within 10 days at receipt of the request for investigation. According to the examination, to the behaviour harmful to foreign trade order and interests of the state, Ministry of Commerce will transfer the materials to the General Administration of the Customs. The General Administration of the Customs will check whether the export invoice is written at a lower price and transfer the result to Ministry of Commerce within 50 days at receipt of the materials transferred by the Ministry of Commerce.
第五條 商務(wù)部在接到調(diào)查請求之日起10日內(nèi)，對調(diào)查請求情況進(jìn)行初步審核。根據(jù)審核結(jié)果，對于危害國家對外貿(mào)易秩序和對外貿(mào)易利益的，將有關(guān)材料移交海關(guān)總署，海關(guān)總署在接到商務(wù)部移交材料起50日內(nèi)將對是否存在涉嫌低開出口發(fā)票行為進(jìn)行核對，并將核對結(jié)果移交商務(wù)部。
To the behaviour that is preliminary confirmed to be suspected of writing export invoice at a lower price, Ministry of Commerce will transfer the materials to State Administration of Taxation within 10 days at receipt of the check result made by General Administration of the Customs. State Administration of Taxation should make investigation that whether the foreign trade managers are suspected of writing export invoice at a lower price and transfer the investigation result to the Ministry of Commerce within 50 days at receipt of the materials transferred by the Ministry of Commerce. It is not restricted by this to the behaviour that is suspected of evading taxes by cheating and need to be send to the investigation organs for starting an investigation. To the behaviour that is confirmed preliminarily not being suspected of writing export invoice at a lower price, Ministry of Commerce will stop investigation on it.
商務(wù)部在接到海關(guān)總署核對結(jié)果之日起10日內(nèi)，對初步認(rèn)定存在涉嫌低開出口發(fā)票行為事實(shí)的，將有關(guān)材料移交稅務(wù)總局；稅務(wù)總局在接到商務(wù)部移交材料起50日內(nèi)對對外貿(mào)易經(jīng)營者是否從事該涉嫌低開出口發(fā)票行為進(jìn)行調(diào)查并將調(diào)查結(jié)果移交商務(wù)部，但凡涉嫌偷逃騙稅需移送稽查部門立案調(diào)查的，不受此限。對初步認(rèn)定不存在涉嫌低開出口發(fā)票行為事實(shí)的，商務(wù)部應(yīng)終止調(diào)查。
According to above investigation, if Ministry of Commerce confirmed that the export invoice was written at a lower price, it should make a preliminary decision on the behaviour of writing export invoice at a lower price in accordance with laws within 15 days at receipt of the investigation result made by the State Administration of Taxation and deliver the written document about the decision to the corresponding foreign trade manager within 10 days. To the behaviour that is confirmed not being suspected of writing export invoice at a lower price, Ministry of Commerce should stop investigation on it.
根據(jù)上述調(diào)查結(jié)果，商務(wù)部在確認(rèn)存在低開出口發(fā)票行為時，自收到稅務(wù)總局的調(diào)查結(jié)果之日起15日內(nèi)依法對低開出口發(fā)票行為進(jìn)行初步裁定，并將裁定結(jié)果在10日內(nèi)書面送達(dá)相關(guān)對外貿(mào)易經(jīng)營者；對確認(rèn)不存在低開出口發(fā)票行為的，商務(wù)部應(yīng)終止調(diào)查。
Article 6 Within 7 days at delivery of the preliminary decision to the corresponding foreign trade manager, corresponding foreign trade manager may submit written application materials to the Ministry of Commerce and make an application for a hearing for any disagreement.
第六條 在初步裁定送達(dá)相關(guān)對外貿(mào)易經(jīng)營者之日起7日內(nèi)，相關(guān)對外貿(mào)易經(jīng)營者如有異議可向商務(wù)部提交書面申辯材料，并可提出聽證申請。
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.
第七條 商務(wù)部對相關(guān)對外貿(mào)易經(jīng)營者低開出口發(fā)票行為的處罰進(jìn)行聽證的，應(yīng)當(dāng)遵照《行政處罰法》的規(guī)定。
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.
第八條 自初步裁定做出之日起50日內(nèi)，由商務(wù)部對相關(guān)對外貿(mào)易經(jīng)營者的涉嫌低開出口發(fā)票行為進(jìn)行最終裁定。
Article 9 To the foreign trade manager who wrote export invoice at a lower price for the first time, Ministry of Commerce will give him a warning in accordance with related provisions of Administrative Punishment Law. To the enterprises that did it again 2 year after the first warning, a fine of less than 30,000 yuan may be imposed besides being given a warning. If above behaviour of violating the law exerted a bad influence to foreign trade order, the enterprise violating the law should be prohibited to be engaged in foreign trade business for more than 1 year and less than 3 years in light of the circumstances. The enterprise's legal representative holding major responsibility should be prohibited to be legal representative for foreign trade enterprise for more than 1 year and less than 3 years in light of the circumstances.
第九條 對存在低開出口發(fā)票行為的對外貿(mào)易經(jīng)營者，商務(wù)部依據(jù)《行政處罰法》的有關(guān)規(guī)定，對初次違反的企業(yè)予以警告；對第一次警告后2年內(nèi)再次違反的企業(yè)除予以警告外，可以并處3萬元人民幣以下的罰款；以上違法行為，對外貿(mào)經(jīng)營秩序造成嚴(yán)重影響的，可視其情節(jié)，給予違法企業(yè)禁止其在1年以上3年以下期限內(nèi)從事有關(guān)對外貿(mào)易經(jīng)營活動的處罰。 對于負(fù)有主要責(zé)任的企業(yè)法定代表人，可視情節(jié)，禁止其在1年以上3年以下期限內(nèi)擔(dān)任外貿(mào)企業(yè)法定代表人。
Above punishments will be announced in accordance with Foreign Trade Law and corresponding regulations.
以上處罰，將依據(jù)《對外貿(mào)易法》及相關(guān)規(guī)定進(jìn)行公告。
The administrative punishment decision letter should be delivered to corresponding foreign trade managers within 7 days at the date when the punishment decision is made.
行政處罰決定書應(yīng)自行政處罰做出之日起7日內(nèi)送達(dá)相關(guān)對外貿(mào)易經(jīng)營者。
Article 10 If there is any disagreement with the administrative punishment listed in Article 9, the person concerned may apply for an administrative review in accordance with laws or bring a lawsuit to the People's Court in accordance with laws.
第十條 當(dāng)事人對第九條所列行政處罰不服的，可以依法申請行政復(fù)議，也可以依法向人民法院提起訴訟。
Article 11 Relative unit and individual should cooperate with and assist in the investigation made by the Ministry of Commerce, General Administration of the Customs and State Administration of Taxation.
第十一條 有關(guān)單位和個人應(yīng)當(dāng)對商務(wù)部、海關(guān)總署和稅務(wù)總局的相關(guān)調(diào)查給予配合、協(xié)助。
Ministry of Commerce, General Administration of the Customs and State Administration of Taxation should maintain secrecy about state and commercial secret known during the investigation.
商務(wù)部、海關(guān)總署和稅務(wù)總局對調(diào)查中知悉的國家秘密和商業(yè)秘密負(fù)有保密義務(wù)。
The investigators of Ministry of Commerce, General Administration of the Customs and State Administration of Taxation should abide by corresponding laws, regulations and rules of the state during the investigation.
商務(wù)部、海關(guān)總署和稅務(wù)總局的調(diào)查人員在調(diào)查過程中應(yīng)該遵守國家相關(guān)的法律、法規(guī)和規(guī)章。
Article 12 During the investigation, if any foreign trade manager was found to be suspected of writing export invoice at a lower price, State Administration of Taxation will make an investigation on him and punish him in accordance with related provisions of Measures on Invoice Management of the People's Republic of China. Punishment should be given by the customs on any behaviour of smuggling and violating the regulations of customs supervision in accordance with the provisions of Customs Law of the People's Republic of China and Implementation Regulations for Administrative Punishment of the Customs of the People's Republic of China.
第十二條 在調(diào)查過程中，如發(fā)現(xiàn)對外貿(mào)易經(jīng)營者涉嫌低開監(jiān)制出口發(fā)票的行為，由稅務(wù)總局依據(jù)《中華人民共和國發(fā)票管理辦法》的有關(guān)規(guī)定進(jìn)行調(diào)查和處罰。如發(fā)現(xiàn)有走私及違反海關(guān)監(jiān)管規(guī)定的行為的，由海關(guān)依據(jù)《中華人民共和國海關(guān)法》及《中華人民共和國海關(guān)行政處罰實(shí)施條例》的規(guī)定進(jìn)行處罰。
Article 13 The days for the investigation procedure in terms of these measures means working days.
第十三條 本辦法中調(diào)查程序的日期均指工作日。
Article 14 The interpretation of these measures are vested in Ministry of Commerce, General Administration of the Customs and State Administration of Taxation.
第十四條 本辦法由商務(wù)部、海關(guān)總署和稅務(wù)總局負(fù)責(zé)解釋。
Article 15 These measures shall go into effect 3 months after the promulgation of these measures.
第十五條 本辦法自發(fā)布之日起3個月后施行。
