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The Foreign Trade Law of the People's Republic of China, amended (hereinafter referred to the Foreign Trade Law) came into force as of the date of July 1, 2004. In order to earnestly implement the Foreign Trade Law and have the provisions on export tax refund or exemption better adapted to the requirements of the Foreign Trade Law, we hereby make the following notice on relevant issues concerned: I. Any legal person, other organization or individual that undertakes foreign trade business activities (hereinafter referred to the "foreign trade operators") shall, after handling archival filing registration in accordance with the provisions of the Foreign Trade Law and the Measures for Archival Filing Registration of Foreign Trade Operators, fill in the Form for Determination of Tax Refund or Exemption on Export Goods (for the format, see the Attachment, which shall be printed by the competent tax authority in charge of export tax refund) within 30 days upon the strength of documents such as the Registration Form for Archival Filing of Foreign Trade Operators that has gone through archival filing registration and affixed with its special seal for archival filing, business license for industry and commerce, tax registration certificate, basic bank account number and customs import and export enterprise code, etc. and go through formalities for determination of tax refund or exemption of export goods at the tax authority in charge of export tax refund at their localities. Tax refund or exemption may be handled on the export goods that have gone through the formalities for determination of tax refund or exemption. Any foreign trade operator who has handled export tax refund registration certificate before the implementation of the present Measures, and undertakes import and export business activities within the originally approved business scope is no longer required to go through the formalities for determination of export tax refund; if any foreign trade operator undertakes import and export business activities beyond the originally approved business scope, he/it shall still go through the formalities for determination of tax refund in accordance with the present Measures. In case any foreign trade operator encounters events such as withdrawal and merger or alteration, he/it shall go through the formalities for determination of writing off or altering tax refund at the competent tax authority in charge of export tax refund at his/its locality within 30 days from the date when the archival filing registration is revoked or merged and altered. The provisions on export tax refund registration prescribed in the Notice of the State Administration of Taxation on Printing and Distributing the "Measures for the Administration of Tax Refund or Exemption on Export Goods" (No.031 [1994] of the State Administration of Taxation) shall stop implementation. II. A foreign trade operator shall carry out export business and apply for export tax refund or exemption in the identity name of archival filing registration. An individual (including a foreign individual, the same hereinafter) may not apply for export tax refund or exemption until he has been registered as individual business, individual proprietorship or partnership. III. Export tax refund or exemption on the goods exported by any foreign trade operator that has capability for producing export products shall be handled in light of the existing provisions of the measures for the implementation of tax exemption, deduction and refund on export goods of the production enterprises. For any foreign trade operator that has no production capacity, export tax refund or exemption on his/its export goods shall be handled according to the existing provisions of export tax refund on foreign trade enterprises. For goods exported by the foreign trade operator that is determined as small-scale value-added taxpayer, value-added tax and consumption tax shall be exempted according to the existing provisions on export goods of small-scale taxpayers. IV. Tax refund or exemption on goods purchased by any foreign trade enterprise from any circulating enterprise for direct export is allowed to be handled in light of the existing prescribed formalities and procedures. For goods purchased by any production enterprise from any circulating enterprise for direct export, if the enterprise is a pilot enterprise for tax refund, the measures for tax exemption, deduction and refund shall be implemented according to the provisions on self-produced export goods (The name lists of pilot enterprises and the concrete measures for it shall be made known to lower levels separately); for non-pilot enterprises of tax refund, the scope of tax refund may be implemented continuously in accordance with the provisions of the Notice of the State Administration on Relevant Issues concerning Tax Refund on Export Products Which Are Regarded as Self-produced Products (Letter No.1170 [2002] of the State Administration of Taxation). V. Except that Article 4 of the present Notice shall be implemented as of June 1, 2004, other provisions shall be implemented as of July 1, 2004. The date for the implementation shall be based on the export date indicated in the customs declaration on export goods. Attachment: Form for Determination of Tax Refund or Exemption on Export Goods ATTACHMENT: FORM FOR DETERMINATION OF TAX REFUND OR EXEMPTION ON EXPORT GOODS Serial Number: Chinese Name of Operator: English Name of Operator: Customs Code: Phonetic mnemonic symbol: -Tel: -Fax: -Postcode: -Email: Residence: Business Place (Chinese): Business Place (English): Identification Number of Taxpayer: Type of Taxpayer: Ordinary Taxpayer ( ) / Small-Scale Taxpayer ( ) Credit Grade of Tax payment: Name of the Competent Tax Collection Organ: Registration Type: -Code: -Budget Level: -Industry Ascription Code: -Subordinate Relation: Serial Number of Archival Filing Form of Foreign Trade Operator: Type of Operator: Industry and Commerce Registration -Registration Number: -Name of Enterprise Legal Representative (or Responsible person of Individual Business) : -Registration Date: -Registered Capital (Enterprise Assets or Individual Property) (RMB or Dollar) : -Period of Validity : Opening Bank: -Bank Account Number: Tax Handling Personnel Authorized by Operator -Name: -Telephone: -Name: -Telephone: Competent Administration of Foreign Exchange : Attached Documents: Determination of the Measures for Export Tax Refund Determination of Tax Refund Organ Type of Operators and Method for Computation of Tax Refund (1) Tax Exemption, Deduction and Refund of Production Enterprises/ (2) Purchasing Method for Circulating Enterprises: (1)Weighted Average Method / (2) Bill and Documents Matching Method (3) Others: Method for Declaration by Hardcopy Certificate: Declaration to the Doorstep ( ) / Declaration by Mail ( ) Electronic Data Declaration Ways: Declaration to the Doorstep ( ) / Distance Declaration( ) Whether Business Accounting is Made Part by Part Yes ( ) / No ( ) Code of the Department Making Business Accounting Part by Part: Condition of Branches -Name: -Registration Number of Taxpayer: -Responsible Person Telephone: -Code of Department: Matters concerning Alteration Registration -Date: -Alteration Items: -Person Handling the Matter: Seal by the Determination Organs Date/ Month/ Year The applicant for determination shall carefully read the following clauses, which shall be signed and sealed by the legal representative of an enterprise or the responsible person of an individual business for confirmation: 1. Abiding by the various tax laws, regulations and rules; 2. Not forging, altering, leasing, lending, transferring or selling the Form for Determination of Tax Refund or Exemption on Export Goods; 3. The information filled in the determination form and the documents submitted shall be complete, accurate, and truthful; and 4. All applicants shall go through the formalities for alteration of the Form for Determination of Tax Refund or Exemption on Export Goods at the original determination organ within 30 days from the date when any of the matters filled in the Form for Determination of Tax Refund or Exemption on Export Goods is altered. In case any of the aforesaid clauses is violated, the applicant shall undertake all the legal liabilities. This Form shall be in duplicate. Signature (Seal) Date / Month / Year |
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