Circular of the State Administration of Taxation on Printing and Distributing the Sample Special Invoice for International Air Passenger Transport

Circular of the State Administration of Taxation on Printing and Distributing the Sample Special Invoice for International Air Passenger Transport
Circular of the State Administration of Taxation on Printing and Distributing the Sample Special Invoice for International Air Passenger Transport

Guo Shui Han Fa [1995] No. 448

August 18, 1995

Local taxation bureaus in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,

For the purpose of maintaining national interests, strengthening the administration of invoices for international air passenger transport and supervising air ticket marketing activities by airlines' international flight ticket marketing departments and relevant agencies, the State Administration of Taxation and the Civil Aviation Administration of China have decided to print and distribute the Sample Special Invoice for International Air Passenger Transport (hereinafter referred to as the Sample Special Invoices) and issue a circular on relevant issues:

I.
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