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TABLE OF CONTENTS CHAPTER I GENERAL PROVISIONS CHAPTER II THE RECOGNITION ADMINISTRATION OF TAX REFUND (EXEMPTION) FOR EXPORTED GOODS CHAPTER III DECLARATION AND ACCEPTANCE OF TAX REFUND (EXEMPTION) OF EXPORTED GOODS CHAPTER IV EXAMINATION, VERIFICATION AND APPROVAL OF TAX REFUND (EXEMPTION) OF EXPORTED GOODS CHAPTER V DAILY ADMINISTRATION OF TAX REFUND (EXEMPTION) OF EXPORTED GOODS CHAPTER VI TREATMENT FOR RULE-BREAKING CHAPTER VII SUPPLEMENTARY PROVISIONS CHAPTER I GENERAL PROVISIONS Article 1. The present Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection, the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection, the Interim Regulations of the People's Republic of China on Value-added Taxes, the Interim Regulations of the People's Republic of China on Consumption Taxes and other provisions of the state on the tax refund (exemption) of exported goods for the purpose of regulating the administration of tax refund (exemption) of exported goods. Article 2. For the goods as exported by an exporter on his own or by means of entrustment, except those concerning which there are otherwise provisions, the exporter thereof may, after the declaration of goods export and the conclusion of financial settlement for sales, make a report to the local state taxation bureau (hereinafter referred to as the tax authority) for the approval of refund or exemption of his value-added tax (VAT) or consumption tax on the strength of the relevant certificates. The term "exporters" as mentioned in the present Measures includes foreign trade operators, those manufacture enterprises without the qualification of export operation that entrust others for their export and the special enterprises and personnel of tax refund (exemption). The term "foreign trade operators" refers to those legal persons, other organizations or individuals that have gone through the formalities for the registration of industry and commerce or other formalities for practicing his profession, have been granted the qualification of export operation by the Ministry of Commerce or the authorized instrumentality thereof and engage in the business operations of foreign trade. In particular, the term "individual" (including a foreigner) refers to any person who has been registered to start an individual household of industry and commerce, an individual sole-capital enterprise or a partnership enterprise. The term "special enterprises and personnel of tax refund (exemption)" refers to the enterprises and personnel who may apply for the tax refund (exemption) of exported goods according to the relevant provisions of the state. Article 3. The scope of tax refund (exemption) of exported goods, the tax refund rate and the measures of tax refund (exemption) shall be governed by the relevant provisions of the state. Article 4. The tax authority shall, according to the procedure for tax refund (exemption) of exported goods and the actual requirements of work, establish such corresponding posts as the recognition administration of tax refund (exemption) for exported goods, the acceptance of declaration, the preliminary examination, review, investigation, examination and approval, withdrawal from and adjustment of the state treasury and the post responsibility system as well. Where there is any need of "one person holding several posts concurrently" due to the shortage of personnel, the arrangement of personnel shall be subject to the post supervision and restriction mechanism. CHAPTER II THE RECOGNITION ADMINISTRATION OF TAX REFUND (EXEMPTION) FOR EXPORTED GOODS Article 5. Where a foreign trade operator has gone through the registration formalities for archival filing according to the Foreign Trade Law of the People's Republic of China and the Measures for the Registration of Foreign Trade Operators for Archival Filing of the Ministry of Commerce, a manufacture enterprise without the qualification of export operation entrusting any other to export self-manufactured products (including those products that are deemed as self-manufactured products, hereinafter the same) shall, within 30 days as of the date of the registration for archival filing or the conclusion of the contact of export as an agent, on the strength of the relevant materials, fill in the Recognition Form of Tax Refund (Exemption) for Exported Goods and go to the local tax authority to go through the recognition formalities for tax refund (exemption) of exported goods. The recognition formalities for tax refund (exemption) of exported goods of those special enterprises and personnel of tax refund (exemption) shall be carried out according to the relevant provisions of the state. Article 6. Where an exporter has gone through the recognition formalities for tax refund (exemption) of exported goods and if there is any change in the recognition content thereof, he shall, within 30 days as of the date when the approval for alteration is granted by the relevant administrative organ, apply to the tax authority for going through the recognition alteration formalities for tax refund (exemption) of exported goods on the strength of relevant certificates. Article 7. Where the tax refund (exemption) of exported goods shall be terminated according to law due to such matters as dissolution, bankruptcy or cancellation of an exporter, he shall go to the tax authority to go through the formalities for cancellation of the recognition of tax refund (exemption) of exported goods on the strength of the relevant certificates and materials. For any exporter who applies for recognition cancellation, the tax authority shall settle the amount for tax refund (exemption) of exported goods before handling the formalities for cancellation of the recognition according to the relevant provisions. CHAPTER III DECLARATION AND ACCEPTANCE OF TAX REFUND (EXEMPTION) OF EXPORTED GOODS Article 8. An exporter shall, within the prescribed period, collect all the documentations as required for the tax refund (exemption) of exported goods, obtain the electronic declaration data by using the electronic declaration system of tax refund (exemption) of exported goods as acknowledged by the State Administration of Taxation, faithfully fill in the declaration form of tax refund (exemption) of exported goods and apply to the tax authority for handling the formalities for tax refund (exemption) of exported goods. Where any exporter fails to lodge his declaration within the prescribed time limit, except those concerning which there are otherwise provisions, the tax authority may not accept the said delayed declaration of tax refund (exemption). Those who are required to pay the outstanding tax thereof shall pay the duty according to the relevant provisions. Article 9. Where an exporter declares for tax refund (exemption) of exported goods, the tax authority shall accept it in a timely manner and carry out a preliminary examination. Upon the preliminary examination, where the declaration materials, electronic declaration data and paper certificates as reported by the exporter are complete, the tax authority shall accept the declaration of tax refund (exemption) of exported goods; where the declaration materials or paper certificates as reported by the exporter are incomplete, except it is otherwise prescribed, the tax authority shall not accept the declaration of tax refund (exemption) of exported goods and immediately require the exporter to correct, supplement the relevant materials and certificates. The tax authority shall, after accepting an exporter's declaration of tax refund (exemption) of exported goods, provide a return receipt for the exporter and make a registration of the declaration of tax refund (exemption) of exported goods. Article 10. Where the materials and paper certificates of declaration of tax refund (exemption) of exported goods as reported by an exporter are complete, except it is otherwise prescribed, before the expiration day of the prescribed term for declaration, the tax authority shall not refuse to accept any declaration of tax refund (exemption) of exported goods for such reasons as the absence of relevant electronic information and the inconsistency of the electronic information upon verification. CHAPTER IV EXAMINATION, VERIFICATION AND APPROVAL OF TAX REFUND (EXEMPTION) OF EXPORTED GOODS Article 11. The tax authority shall use the electronic management system of tax refund (exemption) for exported goods as acknowledged by the State Administration of Taxation and the data of tax refund rate for export as distributed by the State Administration of Taxation, carry out the examination, verification and approval for tax refund (exemption) of exported goods according to the relevant provisions, and shall not change at will the verification setup of the electronic management system for tax refund (exemption) of exported goods, the data of tax refund rate for export or the relevant electronic information as accepted. Article 12. The tax authority shall, after accepting a declaration of tax refund (exemption) of exported goods from an exporter, carry out the examination on the legality and accuracy of declaration certificates and materials within the prescribed time limit and shall verify the logic corresponding relation between the declaration data. According to the different situations of declarations of tax refund (exemption) of exported goods from exporters, the tax authority shall put the emphasis on the following contents in the examination and verification: (1) Whether or not the categories, contents and seals in the declaration statements of tax refund (exemption) of exported goods are complete and accurate; (2) Whether or not the electronic data as provided in the declaration of tax refund (exemption) of exported goods are in consistency with the declaration form of tax refund (exemption) of exported goods; and (3) Whether or not the certificates concerning the declaration of tax refund (exemption) of exported goods are effective and in consistency with the detailed content of the declaration form of tax refund (exemption) of exported goods. The certificates that are subject to verification on focus are as follows: 1. The declaration form of tax refund for exported goods (exclusively used for tax refund for export): The declaration form of tax refund for exported goods shall be the original form that is affixed with the customs seal and is indicated with such word as "exclusively used for tax refund for export" (except it is otherwise provided for). Such contents as the customs serial number, exporter's customs code, export date, the commodity serial number, export volume and off-shore price shall be in consistency with those in the statement of the declaration of tax refund (exemption); 2. The certificate of export as an agency: Such contents as the name of the entrusted enterprise, the code of export goods, export volume and off-shore price shall match with those in the declaration form of exported goods (exclusively used for the tax refund for export) and shall be in consistency with the statement of the declaration of tax refund (exemption); 3. The special VAT invoice (deducting slip): The special VAT invoice (deducting slip) shall be affixed with complete seals and of no alteration. Such contents as the issuance date, number, amount and tax rate thereof shall match with those in the statement of the declaration of tax refund (exemption); 4. The verification form of remittance inward by export (or verification certificate list of remittance inward by export, hereinafter the same): Such contents as the serial number, the amount, the name of exported goods of the verification form of remittance inward by export shall match with the approval number, off-shore price and name of export goods as indicated in the corresponding declaration form of exported goods; and 5. Payment of Consumption Taxes (exclusively used for exported goods). The content as filled in each column of the Payment of Consumption Taxes (exclusively used for exported goods) shall be in line with the corresponding invoice. The seals of the tax collection organ and the state treasury (banks) shall be complete and meet the relevant requirements. Article 13. After an examination on the certificates and materials of tax refund (exemption) of exported goods as declared by means of manual work, the tax authority shall conduct a computer examination by using the electronic management system of tax refund (exemption) of exported goods so as to verify such electronic information as the electronic data, certificates and materials as declared by exporters for tax refund (exemption) of exported goods and the declaration form of exported goods, the verification form of remittance inward by export, the certificate of export as an agency, the special VAT invoice and the Payment of Consumption Taxes (exclusively used for exported goods) as transferred by the State Administration of Taxation and the relevant departments. The focus of examination and verification shall be put on the following: (1) The electronic information of the declaration form of exported goods: Whether or not such items as the customs serial number, export date, commodity code, export volume and off-shore price of the declaration form of exported goods are in line with the declared electronic information upon ratification; (2) The electronic information of the certificate of export as an agency: Whether or not such items as the serial number, commodity code, export date and export off-shore price are in line with the declared electronic information upon ratification; (3) The electronic information of the verification form of remittance inward by export: Whether or not such items as the number of the verification form of remittance inward by export are in line with the declared electronic information upon ratification; (4) The data of tax refund rate for export: Whether or not the goods of tax refund (exemption) as declared by exporters fall into the category of the goods whose tax may be refunded and whether or not the tax refund rate as declared is in line with that in the data of tax refund rate for export; (5) The electronic information of the special VAT invoice: Whether or not the issuance date, amount, tax amount, the identification number of the purchaser and seller, invoice code, invoice number are in line with the electronic information in the special VAT invoice upon ratification. In the process of ratifying any special VAT invoice, the examination and investigation assistance information concerning the special VAT invoice shall be used. Where the examination and investigation assistance information concerning the special VAT invoice hasn't been received for the time being, the tax authority may firstly use the attestation information of the special VAT invoice, but shall carry out a re-examination over the relevant examination and investigation assistance information concerning the special VAT invoice in a timely manner. Where anything wrong is found upon the re-examination, the tax amount as refunded or exempted shall be retrieved in a timely manner; (6) The electronic information of the Payment of Consumption Taxes (exclusively used for exported goods): Whether or not such items as the number, the customs code of the purchasing enterprise, tax assessment amount, tax rate (amount) of the Payment of Consumption Taxes (exclusively used for exported goods) are in line with the electronic information upon ratification. Article 14. Where the taxation authority, in the process of examination, finds out that any certificate or material as declared fails to be in compliance with the relevant provisions, it shall inform the relevant exporter and requires him to make adjustment or make a new declaration. Any suspected situation as found in the computer examination shall be subject to a strict treatment according to the relevant provisions. Where there comes up any question concerning the certificates or materials of tax refund (exemption) of exported goods as declared by exporters, the following treatments shall be given respectively according to the different circumstances: (1) Where there is no electronic information for the certificates or materials of tax refund (exemption) of exported goods as declared by any exporter or any inconsistency is found out therein, a verification shall be carried out according to the relevant provisions in a timely manner; (2) Where there is any question in such paper certificates as the declaration form of exported goods (exclusively used for the tax refund for export) and verification form of remittance inward by export, a letter shall be sent to the relevant departments for verification; (3) Where there is any question concerning the special VAT invoice as produced by the forge-preventing tax control system, an application shall be filed to the taxation investigation department at the same level so as to carry out a verification through the special VAT invoice assistance investigation system of the taxation system; or (4) Where there is any question in such respects as the goods source, tax payment or the supplying enterprise as declared by an exporter, the tax authority shall, according to the relevant provisions of the State Administration of Taxation, carry out a letter investigation, or file an application to the taxation investigation department at the same level that shall conduct the investigation according to the relevant provisions, and handle the matter according to the reply letter and the information of investigation. Article 15. Where the application of an exporter for handling the certification of the relevant tax refund (exemption) of exported goods satisfies the relevant provisions upon the examination of the tax authority, the tax authority shall provide the relevant certification in a timely manner. Article 16. The tax refund (exemption) of exported goods shall be subject to the examination and approval of the tax authority at or above the level of cities divided into districts and autonomous prefectures according to the examination result and the relevant provisions. The tax authority shall, after the examination and approval, handle the formalities for withdrawal from or adjustment of the state treasury according to the relevant provisions. CHAPTER V DAILY ADMINISTRATION OF TAX REFUND (EXEMPTION) OF EXPORTED GOODS Article 17. The tax authority shall publicize the relevant policies of and provisions on the tax refund (exemption) of exported goods and intensify the work of publicity, instructions and training for exporters. Article 18. The tax authority shall do a good job in the planning for the tax refund (exemption) of exported goods and the analysis and report of the implementation thereof. The tax authority shall handle the withdrawal from or adjustment of the state treasury within the plan of tax refund (exemption) for export as ordered by the State Administration of Taxation. Article 19. Under the following circumstances, the tax authority shall settle the amount of tax refund (exemption) of exported goods in a timely manner: (1) In the event of any dissolution, bankruptcy or cancellation of an exporter and any other matter due to which the tax refund (exemption) for export shall be terminated or where the recognition of tax refund (exemption) of exported goods has been written off; (2) Where any exporter in violation of any of the relevant policies or regulations of the state is suspended from the right of tax refund (exemption) for a certain period. Article 20. The tax authority shall establish an appraisal mechanism and supervision and control mechanism for tax refund (exemption) of exported goods so as to intensify the administration of tax refund (exemption) of exported goods and prevent any case of tax fraud. Article 21. The tax authority shall, according to the relevant provisions, do a good job in the acceptance, use and administration of the electronic data concerning the tax refund (exemption) of exported goods so as to ensure the security of the electronic management system of tax refund (exemption) of exported goods and effectively make electronic data backup and conduct equipment maintenance. Article 22. The tax authority shall establish an archival filing administration system for the certificates and materials concerning the tax refund (exemption) of exported goods, which shall be kept on file for 10 years, with the exception that there are otherwise provisions by law and administrative regulation. The specific measures for the administration shall be formulated by the state taxation bureaus at the provincial level. CHAPTER VI TREATMENT FOR RULE-BREAKING Article 23. Where an exporter has any of the following acts, the tax authority shall give punishments according to Article 60 of the Law of the People's Republic of China on the Administration of Tax Collection: (1) Failing to go through the formalities for recognition, alteration or concellation of the tax refund (exemption) of exported goods; or (2) Failing to establish, use and keep the relevant books, certificates and materials concerning the tax refund (exemption) of exported goods according to the relevant provisions. Article 24. Where any exporter refuses the examination of tax authority or refuses to provide the relevant books, certificates or materials concerning the tax refund (exemption) of exported goods, the tax authority shall give punishments according to Article 70 of the Law of the People's Republic of China on the Administration of Tax Collection. Article 25. Where any exporter makes any false report of his export or acquires any tax refund amount by fraud, the tax authority shall give punishments according to Article 66 of the Law of the People's Republic of China on the Administration of Tax Collection. Those exporters who acquire any tax refund amount by fraud shall be suspended from the right of tax refund for 6 months or more upon the approval of the state taxation bureaus above the provincial level (including the provincial level). During the suspension of the right of tax refund, no formalities for tax refund (exemption) may be handled for exported goods of self-operated, or by means of entrustment and agencies. Article 26. Where an exporter violates the provisions and the measures of tax reserve and compulsory implementation shall be adopted, the tax authority shall carry out the work according to the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection and the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection. CHAPTER VII SUPPLEMENTARY PROVISIONS Article 27. Any other matter that hasn't been described in the present Measures shall be handled according to the relevant provisions of such laws and administrative regulations as the Law of the People's Republic of China on the Administration of Tax Collection and the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection. Article 28. The power to interpret the present Measures shall remain with the State Administration of Taxation. Article 29. The present Measures shall come into force as of May 1, 2005. Where there is any inconsistent provision as issued before the present Measures, the present Measures shall prevail. |
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