尊敬的客户：
Dear Customers,
根据国家财政部和国家税务总局2013年12月12日发布的《关于将铁路运输和邮政业纳入营业税改征增值税试点的通知》（即《财税[2013] 106号》）的相关内容，国际货物运输代理服务免征增值税。请参阅《财税[2013] 106号》获取更多详情，该规定自2014年1月1日起生效，同时原《财税[2013] 37号》废止。
According to Cai Shui *2013+ No.106 notice regarding “The Inclusion of Railway Transportation and Postal Service under VAT Pilot Reform”, jointly issued by the Ministry of Finance (MOF) and the State Administration of Taxation (SAT) of PRC on 12 DEC 2013, international freight transportation agency services will be exempt from VAT. Please refer to Cai Shui [2013] No.106 notice for more details. The notice will come into effect on 1 JAN 2014, and Cai Shui [2013] No.37 will be repealed simultaneously.
为配合上述规定的执行，谨此通知您，自2014年1月1日起（以发票开具日期为准），我司开具“增值税普通发票”，而非现有的“增值税专用发票”，并免收增值税及增值税附加税，敬请留意！
With the implementation of the new notice, we would like to announce that, from 1 JAN 2014 ( invoice issuance date)，we will issue "General VAT invoice" instead of the current "Special VAT invoice". VAT and the related taxes arising from VAT will be removed at the same time.
若国家财政部或国家税务总局有进一步通知或变更，我司将做相应调整。
Should there be any further notices or amendments from MOF or SAT, we will make corresponding adjustments accordingly.
感谢您给予我司的一贯支持。如有任何疑问，欢迎联络我司当地办事处，或登录我们的网站www.cn.yangming.com。
We really appreciate your kind understanding and support to us. If you have any further questions, please feel free to contact our local offices or visit www.cn.yangming.com.
顺颂商祺！
Yours Sincerely,
阳明海运股份有限公司(中国总代理) 香港阳凯有限公司
2013年12月31日
Young Carrier Company Limited of Hong Kong
As agent of Yang Ming Marine Transport Corp
31 DEC, 2013
