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尊敬的客户：
根据财税[2013] 37号文《关于在全国展开交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知》的规定，自2012年1月1日起，在全国范围内开展交通运输业和部分现代服务业营改增试点，原“营改增”的相关过渡性财税文件将在2013年8月1日废止。
为配合财税[2013] 37号文的执行，我们谨慎通知您：
1、请您在7月31日前，及时与我司相关人员核对确认2013年7月31日（含）前所有合作业务的费用，并向我司申请开具足额发票。
2、财政部、国家税务总局出台新的财税文件对财税[2013] 37号文做实质性政策变化的解释前，自2013年8月1日起，我司将对收取的所有外贸进出口运费、港杂费及内外贸其他代收费用相应征收6%增值税。如果您需要开具增值税发票，生效日期以发票开具日为准；如果您无需开具增值税发票，生效日期则以付款日为准。
我们给您的报价将是不含税的报价，我们将在给您的账单及发票上增加6%的税点，另因增值税引起的附加税（估约0.83%），将一并向您收取这部分税费。今后如果国家相关政策有任何调整并将我们缴纳的税费退还给我司，我们也将做相应的调整并将税务部门退还的税费返退给贵司。
特此通知
上海超伦国际货运代理有限公司
2013.07,25 |
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