1. The export invoice can be consistent with the customs declaration. If the transaction method of the export declaration form is CFR, it is suggested that the export invoice should also be CFR, and the freight column should be filled in. "FOB" refers to the FOB calculated by export invoices. If the export invoice cannot truly reflect the FOB price, the taxpayer shall declare it according to the actual FOB price, and the competent tax authorities shall verify it according to law;
2. C & ampf price = =FOB price+overseas sea freight.
At the time of customs declaration, the contents of all documents need to be consistent. For example, customs declaration, invoices, contracts and other price terms should be consistent.
Note: When declaring import, declare it at C & ampf price, and the customs will add insurance premium to verify the tax amount; Declare according to FOB price, and the customs will verify the tax amount after adding insurance and freight.
legal ground
Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC)
Article 3 The basic invoice forms include stub forms, invoice forms and bookkeeping forms. The stub shall be kept by the payee or drawer for future reference, the invoice shall be the original voucher for payment and the bookkeeping shall be the original voucher for bookkeeping by the payee or drawer. The tax authorities at or above the provincial level may increase or decrease other invoices according to the needs of invoice management and taxpayers' business operations, and determine their uses. Article 4 The basic contents of an invoice include invoice name, invoice code and number, number and purpose, customer name, bank and account number, commodity name or business item, unit of measurement, quantity, unit price, amount in words and figures, drawer, date of invoicing, name (seal) of the billing unit (individual), etc. The tax authorities at or above the provincial level may determine the specific contents of invoices according to the needs of economic activities and invoice management. Article 10 The tax authorities that supervise the production of invoices shall issue a notice of printing invoices when necessary, and the designated printing enterprises must print them as required.
The invoice printing notice shall specify the name of the enterprise printing the invoice, the name of the unit using the invoice, the name of the invoice, the invoice code, the type, number, specification, printing color, printing quantity, starting and ending numbers, delivery time and place, etc. Thirty-fourth tax authorities to punish acts in violation of the laws and regulations on invoice management, it shall notify the parties in writing of the decision on administrative punishment; Cases that violate the laws and regulations on invoice management should be put on file for investigation.
The administrative punishment for violation of invoice management regulations shall be decided by the tax authorities at or above the county level; A fine of less than 2000 yuan may be decided by the tax office.