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	CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON DELEGATING THE POWER TO APPROVE ENTERPRISES OF CATEGORY A FOR ENJOYING EXPORT TAX REFUND TO LOWER LEVELS

	(No.117 [2003] of the State Administration of Taxation, October 11, 2003)


SUBJECT : ADMINISTRATIVE MEASURES; POWER DELEGATION; ENTERPRISES OF CATEGORY A
ISSUING DEPARTMENT : STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 10/11/2003
IMPLEMENT DATE : 01/01/2003
LENGTH : 410 words
TEXT :

In order to streamline the measures for the classified administration of the enterprises enjoying tax refund or exemption for exported goods, the General State Administration of Taxation has, after deliberation with the Ministry of Commerce, decided to delegate the power to approve export enterprises of Category A to lower levels in accordance with the spirits of the "Opinions on Doing Well the Follow-up Work for the Projects Whose Examination and Approval Has Been Adjusted" issued by the Leading Group of the State Council for the Reform of Administrative Approval System (No.1 [2003] of Leading Group of the State Council for the Reform of Administrative Approval System). We hereby make the following notice on relevant matters:

I. Since January 1, 2003, the power to approve export enterprises of Category A prescribed in the "Circular of the General State Administration of Taxation concerning Carrying Out the Classified Management According to Enterprises on Tax Refund or Exemption for Exported Goods" (No. 95 [1998] of the State Administration of Taxation) and the "Supplementary Circular of the General State Administration of Taxation concerning Carrying Out the Classified Management According to Enterprises on Tax Refund or Exemption for Exported Goods" (No. 83 [2001] of the State Administration of Taxation) shall be delegated to the administration of State taxes of all provinces, autonomous regions, municipalities directly under the State Council, and the cities directly under the State planning without exception, and they are not subject to reporting to the General State Administration of Taxation.

II. The administration of State taxes of all provinces, autonomous regions, municipalities directly under the Central Governments, and the cities directly under the State planning shall be responsible for the examination and approval of the export enterprises of Category A and the administration on the tax refund or exemption of exported goods strictly in accordance with the requirements and standards for the Category A export enterprises prescribed in the "Circular of the General State Administration of Taxation concerning Carrying Out the Classified Management According to Enterprises on Tax Refund or Exemption for Exported Goods" (No. 95 [1998] of the State Administration of Taxation) and the "Supplementary Circular of the General State Administration of Taxation concerning Carrying Out the Classified Management According to Enterprises on Tax Refund or Exemption for Exported Goods" (No. 83 [2001] of the State Administration of Taxation). The name list of the Category A export enterprises determined after approval shall be reported to and put on archival files at the General State Administration of Taxation.