第壹條 為規範對外貿易秩序，維護國家對外貿易利益，根據《中華人民***和國對外貿易法》、《行政處罰法》和其他相關法律法規，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 出口發票可分為監制出口發票和自制出口發票。監制出口發票是指由各地稅務部門統壹印制和監管的出口發票；自制出口發票是指對外貿易經營者自行打印的出口發票。
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“低開出口發票”是指對外貿易經營者在對外貿易中，向進口商提供的自制出口發票的票面價值低於出口報關時所提供發票票面價值的行為。
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 在出現以下情況時，商務部會同稅務總局進行調查，海關總署予以配合：
.1.informant about domestic enterprises or organizations of corresponding industry being suspected of writing export invoice at a lower price;
1、國內企業、相關行業組織等關於涉嫌存在低開出口發票行為的舉報；
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、進口國相關政府部門正式提出的關於涉嫌存在低開出口發票行為的通報；
3. behaviour of foreign trade managers being suspected of writing export invoice at a lower price found through the cooperation with the customs;
3、通過海關互助合作，發現對外貿易經營者涉嫌存在低開出口發票的行為；
4. Informants about other behaviours of writing export invoice at a lower price.
4、其他關於涉嫌低開出口發票行為的舉報。
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 商務部在接到調查請求之日起10日內，對調查請求情況進行初步審核。根據審核結果，對於危害國家對外貿易秩序和對外貿易利益的，將有關材料移交海關總署，海關總署在接到商務部移交材料起50日內將對是否存在涉嫌低開出口發票行為進行核對，並將核對結果移交商務部。
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.
商務部在接到海關總署核對結果之日起10日內，對初步認定存在涉嫌低開出口發票行為事實的，將有關材料移交稅務總局；稅務總局在接到商務部移交材料起50日內對對外貿易經營者是否從事該涉嫌低開出口發票行為進行調查並將調查結果移交商務部，但凡涉嫌偷逃騙稅需移送稽查部門立案調查的，不受此限。對初步認定不存在涉嫌低開出口發票行為事實的，商務部應終止調查。
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.
根據上述調查結果，商務部在確認存在低開出口發票行為時，自收到稅務總局的調查結果之日起15日內依法對低開出口發票行為進行初步裁定，並將裁定結果在10日內書面送達相關對外貿易經營者；對確認不存在低開出口發票行為的，商務部應終止調查。
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 在初步裁定送達相關對外貿易經營者之日起7日內，相關對外貿易經營者如有異議可向商務部提交書面申辯材料，並可提出聽證申請。
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 商務部對相關對外貿易經營者低開出口發票行為的處罰進行聽證的，應當遵照《行政處罰法》的規定。
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，由商務部對相關對外貿易經營者的涉嫌低開出口發票行為進行最終裁定。
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 對存在低開出口發票行為的對外貿易經營者，商務部依據《行政處罰法》的有關規定，對初次違反的企業予以警告；對第壹次警告後2年內再次違反的企業除予以警告外，可以並處3萬元人民幣以下的罰款；以上違法行為，對外貿經營秩序造成嚴重影響的，可視其情節，給予違法企業禁止其在1年以上3年以下期限內從事有關對外貿易經營活動的處罰。 對於負有主要責任的企業法定代表人，可視情節，禁止其在1年以上3年以下期限內擔任外貿企業法定代表人。
Above punishments will be announced in accordance with Foreign Trade Law and corresponding regulations.
以上處罰，將依據《對外貿易法》及相關規定進行公告。
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.
行政處罰決定書應自行政處罰做出之日起7日內送達相關對外貿易經營者。
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 當事人對第九條所列行政處罰不服的，可以依法申請行政復議，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.
第十壹條 有關單位和個人應當對商務部、海關總署和稅務總局的相關調查給予配合、協助。
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.
商務部、海關總署和稅務總局對調查中知悉的國家秘密和商業秘密負有保密義務。
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.
商務部、海關總署和稅務總局的調查人員在調查過程中應該遵守國家相關的法律、法規和規章。
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 在調查過程中，如發現對外貿易經營者涉嫌低開監制出口發票的行為，由稅務總局依據《中華人民***和國發票管理辦法》的有關規定進行調查和處罰。如發現有走私及違反海關監管規定的行為的，由海關依據《中華人民***和國海關法》及《中華人民***和國海關行政處罰實施條例》的規定進行處罰。
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 本辦法由商務部、海關總署和稅務總局負責解釋。
Article 15 These measures shall go into effect 3 months after the promulgation of these measures.
第十五條 本辦法自發布之日起3個月後施行。