出口发票

通过海关互助合作，发现对外贸易经营者涉嫌存在低开出口发票的行为；

Informants about other behaviours of writing export invoice at a lower price .

出口退税时出口发票自己可以更改的，按照报关单上更改一致就行了。

When the export tax rebate they can change the export invoice , according to declarations on the change in line on the list .

虚报出口发票是中国的一个老问题。

Inflated export invoices has long been an issue in China .

对确认不存在低开出口发票行为的，商务部应终止调查。

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 .

虚报出口发票、以把更多外币兑换成人民币的手法再次盛行，令中国近来强劲的出口数据招致怀疑。

The ruse of puffed-up export invoices to convert extra foreign currency into renminbi is on the rise again , casting doubt on recent strong export data .

这其中包括了通过抬高出口发票金额等方式伪装成贸易往来的资本流入，以及新增的中国企业和银行对外借款。

That includes capital inflows disguised as trade through , for example , the over-invoicing of exports , as well as increased foreign borrowing by Chinese companies and banks .

一个流行做法是虚开一些难以估值的商品（如电子电路）的出口发票，从而将投机性资金记为贸易收入，然后在经常账户下将美元兑换成人民币。

One popular method was to inflate export invoices on difficult-to-value goods such as electronic circuits , in order to book speculative cash as trade receipts and convert dollars to renminbi under the current account .

尽管出口商业发票贴现的表面形式是贸易融资业务，但其实质是银行向企业发放的流动资金贷款，它的风险性丝毫不亚于普通的流动资金贷款。

Though the discounting of export commercial invoice shows itself a kind of trade financing business on the face , its essence is a sort of floating capital loan that bank offers to enterprises .

审查出口费用的发票（货运承运人和报关行）。聘方不承担受聘方随行人员的食宿等一切费用。

Check invoices from Export Service Providers ( Freight Carriers and Customs Brokers ) . Party B will pay for any expenses incurred to his / her entourage .

GB/T15310.1-1994外贸出口单证格式商业发票

Form of document for export trade & Commercial invoice

出具一式四份标准出口包装的商业发票，若为无配额商品，则需另出无配额证实。

One original and four photocopies of the commercial invoice showing standard export packing and also showing non-quota when a non-quota item is shipped .

沈建光指出，9月内地对香港出口额飙升34%，为2013年4月以来最高水平&据信当时高开出口发票行为非常流行。

Shen noted that exports to Hong Kong rocketed by 34 per cent in September , the highest level seen since April 2013 , when over-invoicing was considered to be rife .