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	SUPPLEMENTARY NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON RELEVANT ISSUES CONCERNING THE ADMINISTRATION OF TAX REFUND OR EXEMPTION ON EXPORT GOODS

	(No.113 [2004] of the State Administration of Taxation July 30, 2004)


SUBJECT : EXPORT REBATES
ISSUING DEPARTMENT : THE STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 07/30/2004
IMPLEMENT DATE : 07/30/2004
LENGTH : 663 words
TEXT :

After the distribution of the Notice of the State Administration of Taxation on Relevant Issues concerning the Administration on Tax Refund or Exemption of Export Goods (No.64 [2004] of the State Administration of Taxation), some problems have been reflected by local regions in the implementation of the Notice. With a view to solving those problems, we hereby make the following supplementary notice upon research:

I. In case any export enterprise has any of the following circumstances, it shall fall within the special reasons mentioned in Article 3 of Document No.64 [2004] of the State Administration of Taxation:

1. Incapable of obtaining the relevant documents of export tax refund or exemption or declaration of tax refund or exemption within the prescribed time limit due to force majeure;

2. Incapable of obtaining the relevant documents of export tax refund or exemption within the prescribed time limit due to adoption of such special ways of customs declaration as centralized customs declaration; or

3. Incapable of obtaining the relevant documents of export tax refund or exemption within the prescribed time limit due to the specialty of the ways of management.

In case any export enterprise has any of the aforesaid circumstances, it shall file a written application for postponing the declaration to the tax authority within a prescribed time limit, and declare and handle tax refund or exemption within the approved time limit upon the approval of the tax authority at or above the county or city (including the level of prefecture) level.

II. In case any production enterprise fails to declare tax refund or exemption and handle formalities for it when exporting goods within 90 days after making customs declaration and export prescribed in Article 3 of Document No.64 [2004] of the State Administration of Taxation, if the due date exceeds the time for declaration of tax exemption, deduction or refund of the current month, the tax authority may not collect tax temporarily on the goods as goods sold at home in accordance with the provisions of Article 7 of Document No.64 [2004] of the State Administration of Taxation. But the production enterprise shall declare for tax exemption, deduction or refund within the period of time for declaration of tax exemption, deduction or refund of the next month. If the production enterprise still fails to make declaration, the tax authority shall regard the goods as goods sold at home and collect tax accordingly.

III. Paragraph 4, Article 2 of Document No.64 [2004] of the State Administration of Taxation shall refer to: any export enterprise that handles export tax refund registration after June 1, 2004 shall provide verification form for collecting export proceeds in foreign exchange when declaring tax refund or exemption on export goods within two years from the date when it handles export tax refund or exemption for the first time. For any export enterprise that is newly established due to restructure, reorganization, and merger or division and re-handles registration on export tax refund or exemption, if the original export enterprise has no circumstances enumerated in Article 2 of Document No. 64 [2004] of the State Administration of Taxation, it need not provide the verification form for collecting export proceeds in foreign exchange when declaring tax refund or exemption upon the approval of the provincial tax authority, and afterward examination may be adopted in accordance with Document No. 64 [2004] of the State Administration of Taxation.

IV. For any export enterprise concerning which the credit rating on tax payment has not been made, the tax refund department of the provincial administration of state taxation may formulate interim measures for credit rating on tax payment of export enterprises, and make credit rating on their tax payment on this basis, or the tax refund department may determine whether the export enterprise shall provide verification form for collecting export proceeds in foreign exchange when making declaration in accordance with other circumstances enumerated in paragraph 3, Article 2 of Document No. 64 [2004] of the State Administration of Taxation.