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In accordance with the overall arrangements of the State Administration of Taxation (SAT) and the General Administration of Customs (GAC), the pilot programs of the sub-system of export tax refund of the "Port Electronic Enforcement System" started to function (trial) since June of 2002. The trial function indicates that the certificate of customs clearance form of export goods (hereinafter referred to "Certificate") of the sub-system of export tax refund of the "Port Electronic Enforcement System" is very timely; it plays an important role in accelerating the progress of export tax refund (exemption) and in further strengthening the administration of tax refund (exemption) for export goods, and can basically satisfy the needs of the present export tax refund (exemption) work. Therefore, SAT and GAC decide upon deliberation to formally start using the sub-system of export tax refund of the "Port Electronic Enforcement System" all over the country from January 1, 2003, and to handle the tax refund (exemption) for export goods on the basis of the electronic data of the "Certificate" of that system. For the smooth progress of this work, the relevant matters are hereby notified as follows: I. the state tax authorities and customs authorities of the localities shall lay great stress on the work, earnestly strengthen the organization and leadership of the net-connected function of the sub-system of export tax refund of the "Port Electronic Enforcement System", closely cooperate with each other, assume respective duties and responsibilities, settle in a timely manner various kinds of problems arising in the function, and ensure the smooth function of the sub-system of export tax refund of the "Port Electronic Enforcement System". II. The state tax authorities and customs authorities of the localities shall establish the trans-department information communication networks that are closely connected and functioning harmoniously. In respect of application in data criteria, information transmission, data conversion, and document printing etc, the requirements of the relevant documents of SAT and GAC shall be strictly observed, and they may not be changed at will. III. The state tax authorities at various levels shall continue making efforts in the training and publicity work for export enterprises, and thus to ensure that the relevant personnel of the export enterprises can operate and apply the system skillfully and normally. IV. In the course of function of the sub-system of export tax refund of the "Port Electronic Enforcement System"£¬the state tax authorities shall take care of the following concrete work: (1) The tax authorities at various levels in charge of export tax refund shall require the export enterprises to log in the sub-system of export tax refund of the "Port Electronic Enforcement System" in a timely manner, to check and accurately confirm and submit the electronic data of the "Certificate". The time scope of the electronic data of the "Certificate" that are required to be checked and confirmed and submitted is: the paper "certificate" of customs clearance form of the export goods declared for export after January 1, 2003. (2) Where an export enterprise enters the sub-system of export tax refund of the "Port Electronic Enforcement System" to check the electronic information of the "Certificate", it is required that only if the online data items are completely consistent with the specific customs clearance items of the export goods, may the enterprise confirm and submit the electronic data of the "Certificate". Among which, the items that shall be checked with emphasis are: customs number (customs clearance form number), export date, export port, code of the business entity, record number, trade mode, destination country (trading country), approval document number (number of the verification form of collection of foreign exchange), transaction method, freight, insurance premium, incidental expenses, commodity code, commodity name, primary quantity, primary measurement unit, secondary quantity, secondary measurement unit, transacted quantity, as well as measurement unit, total price, and currency. (3) Since the H2000 system is functioned on a trial basis at some customs at the present time, the customs clearance form number printed out is in 18 figures, while the electronic data transmitted to China Electronic Port Data Center and SAT are printed according to the format of the H883 system, and the customs clearance form number is in 9 figures, therefore, before the H2000 system is uniformly applied at the customs all over the country, the state tax authorities at the localities may, with respect to such kind of "Certificate", check the last 9 figures + the symbol figure (0) + the item number (two figures). The time for checking all the 18 figures + the symbol figure (0) + the item number (two figures) shall be notified in the future. (4) The state tax authorities at the localities shall maintain the sorting and distribution rule in a timely manner, and sort out and distribute the data of customs clearance forms handed down by SAT to the basic-level tax authorities in charge of export tax refund in a timely and accurate manner. The departments of tax refund at the localities shall consult the data that can't be sorted out and distributed through the monitoring platform of the transition system of customs clearance forms to know the details. Where there are data that can't be sorted out and distributed, the scheme on sorting and distribution shall be adjusted in a timely manner, and be submitted to the local information center, which will adjust the procedures for sorting and distribution according to the new scheme. (5) The electronic data of the "Certificate" handed down by SAT are: data confirmed by the enterprises on a daily basis, code: 001; data confirmed and unconfirmed by the enterprises at the end of a month, code: 003; data modified and corrected, code: 002. The tax authorities at various levels in charge of export tax refund must use "001" data in the examination and approval procedures for export tax refund; the tax authorities in charge of tax collection may use "003" data in the submission and examination of the tax exemption and set-off for export goods. (6) With respect to the paper proofs for tax refund (exemption) for export goods submitted by export enterprises, as well as the relevant electronic data, the tax authorities in charge of export tax refund must make a strict examination and verification with the electronic data of the "Certificate" handed down by SAT, and shall not handle the tax refund (exemption) procedures where any mistake is found in the verification of the electronic data of the "Certificate". (7) After the data in the sub-system of export tax refund of the "Port Electronic Enforcement System" have been confirmed online by the export enterprises, such data shall be transmitted to SAT by China Electronic Port Data Center, and SAT and China Electronic Port Data Center shall jointly take charge of the verification the transmitted data. The data sorted out and distributed to the localities by SAT shall be managed by the state tax authorities at the localities. See appendix 1 for the measures for verification of the customs clearance form data within the taxation system. For convenience of the enterprises to consult, the hotlines of the state tax authorities all over the countries are hereby publicized (see appendix 2). V. The customs at various levels shall be fully aware that the quality of input and transmission of the electronic data of the "Certificate" directly affects the accurateness of the handling of tax refund (exemption) for export goods by the state tax authorities. Ensuring the consistency of the electronic data of the "Certificate" with the data on the paper documents is the base for the successful function of the sub-system of export tax refund of the "Port Electronic Enforcement System". For this purpose, the customs at various levels shall assist the state tax authorities in the following concrete work: (1) The customs at various levels shall issue the "Certificate" strictly in accordance with the provisions of the relevant documents. At the same time, the record data of the "Certificate" shall be transmitted to China Electronic Port Data Center through GAC, thus to ensure the strict consistency of the electronic data with the data on the paper documents. A "Certificate" may not be modified manually once it is printed out, where it is really needed to modify the data due to the reasons of input, net transmission or system failure, the original "Certificate" shall be withdrawn, reprinted with the new electronic data, and it is prohibited to manually modify the "Certificate" or to put on stamp after such modification. (2) The customs at various levels shall strengthen the operation administration and ensure that the operation rules must be strictly followed. Especially in the import and export of bulk goods in large amount, such as product oil, coal, food and mineral sands etc, where the department that examines and accepts the customs clearance form makes the reexamination as a result of modification of the form data, that department must proceed with the operation of "reexamination of certificate" on the computer according to the requirements raised by the computer system, such operation may not be omitted, and thus to ensure the consistency of logical relations of the form data. (3) Upon the application of an export enterprise, the customs shall, pursuant to the relevant provisions of the laws and regulations on export tax refund (exemption), issue the "Certificate" within 5 workdays after receiving the clean warehouse certificate; with respect to the export goods transported through several customs, the customs of the place of departure shall issue the "Certificate" within 5 workdays after receiving the written receipt or electronic receipt by the customs of the place of exit. (4) In order to guarantee the smooth net-connected function of the sub-system of export tax refund of the "Port Electronic Enforcement System", the customs shall strengthen the administration of the hotline and on-duty services, and assign special personnel to answer the difficult questions of the enterprises and to assist in the consulting of data. To provide convenience for the enterprises to consult, the hotlines of the "Sub-system of Export Tax Refund" of the customs all over the country (see appendix 3), the scope of questions to be answered through the hotline of the information center of GAC (see appendix 4), and the scope of questions to be answered through the hotline of China Electronic Port Data Center (see appendix 5) are hereby publicized. VI. In order to guarantee the normal function of the sub-system of export tax refund of the "Port Electronic Enforcement System", the Proclamation (see appendix 6) is hereby handed down to you, please publicize it in a timely manner. Appendix: 1. Measures for Verification of the Customs Clearance Form Data within the Taxation System (omitted) 2. Hotlines of the State Tax Authorities all over the Country (omitted) 3. Hotlines of the Customs all over the Country (omitted) 4. Scope of the Questions to be answered through the Hotline of the Information Center of GAC (omitted) 5. Scope of the Questions to be answered through the Hotline of China Electronic Port Data Center (omitted) 6. Proclamation (omitted) |
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