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根据国务院领导的指示精神,为加强国家外汇及税收管理,国家税务总局和国家外汇管理局于1999年10月联合下发了《关于非贸易及部分资本项目项下售付汇提交税务凭证有关问题的通知》。通知要求,自2000年3月1日起,国内机构及个人(以下简称境内支付人)在办理非贸易及部分资本项目项下购付汇手续时,凡对外
In accordance with the directives led by the State Council, in order to strengthen the administration of foreign exchange and tax revenue, the State Administration of Taxation and the State Administration of Foreign Exchange jointly issued in October 1999 the relevant issues concerning the submission of tax vouchers for sale and payment under non-trade and some capital items announcement of". The circular requires that since March 1, 2000, domestic institutions and individuals (hereinafter referred to as domestic payers) apply for foreign exchange purchases and payments under non-trade and part of capital accounts,