China Law Online Database : novexcn.com

You are using Guest Account

Subscribe To This Law Only

Subscribe To All Law Contents

Print This Page

Back




	NOTICE OF THE STATE TAXATION ADMINISTRATION ON APPLYING ELECTRONIC ADMINISTRATION OF THE "EXEMPTION, OFFSET AND REFUND" OF TAXES ON THE EXPORT OF GOODS BY MANUFACTURING ENTERPRISES

	(Letter No. 15 [2003] of the State Taxation Administration promulgated on January 3, 2003 and implemented as of January 1, 2003)


SUBJECT : ELECTRONIC ADMINISTRATION
ISSUING DEPARTMENT : STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 01/03/2003
IMPLEMENT DATE : 01/01/2003
LENGTH : 975 words
TEXT :

In order to further strengthen the administration of "exemption, offset and refund" of taxes on the export of goods by production enterprises, the State Taxation Administration has organized the research and development of software by the administrations of state taxes in the relevant regions for the administration of "exemption, offset and refund" of taxes on the export of goods by production enterprises. The system includes three subsidiary systems, namely, the "System for the Filing of Tax Refund for Exports by Production Enterprises (3.0 Version) ", the "System for the Filing of Tax Refund for Export by Foreign Trade Enterprises (5.0 Version) " and the "Examination System for Tax Refund for Exports (3.0 Version) ". After test and operation by the administrations of state taxes in most provinces, cities and districts, the system is found to have met the basic conditions for extension nationwide. Upon research, we decide to apply the electronic administration to the "exemption, offset and refund" of taxes for all the goods exported by production enterprises on the basis of customs declarations after January 1, 2003. We hereby give our notice as follows regarding the relevant matters:

I. To apply electronic administration to the "exemption, offset and refund" of taxes on the export of goods by production enterprises is an important measure to maintain the sanctity of tax laws, earnestly strengthen the administration of refund (exemption) of taxes on the export of goods, and is one of the basic carriers for ensuring the implementation of "administering taxes in accordance with the law and strictly rectifying the contingent". The administration of state taxes at each level shall be fully aware that the electronic administration is a guaranty for stopping the willingness in law enforcement, improving the quality and efficiency in the collection and administration of taxation, and shall pay great attention to and carefully arrange for the electronic administration, so as to guarantee the smooth extension and application of this work.

II. On the basis that the State Taxation Administration arranges for the trainings, the administrations of state taxes of all provinces, autonomous regions, municipalities directly under the Central Government and cities directly under State planning shall also, in light of the actual situation of their respective regions, carefully arrange for and do well in such basic work as training the relevant administrators responsible for "exemption, offset and refund" of taxes in the administrations of state taxes of prefectural cities or of counties, so as to guarantee their familiarity with and free use of the electronic administration software. For the regions where the export volume and the amount of work in administration of "exemption, offset and refund" of taxes are large, the State Taxation Administration may, if necessary, send the relevant persons of the Software Research Team to carry out on-the-spot guidance or assistance in the trainings.

III. The software for the administration of "exemption, offset and refund" of taxes on the export of goods by production enterprises has been placed on the server of the Department of Import and Export Taxation Administration under the State Taxation Administration, with the directory as: assignment column of the State Taxation Administration\promulgation of programs. The administrations of state taxes of all provinces, autonomous regions, municipalities directly under the Central Government and cities directly under State planning are requested to download it in time, and carefully arrange the administrations of State taxes in all regions to set up and use it. Since January 1, 2003, with respect to the goods exported upon customs declaration after January 1, 2003 (for production enterprises, the date on the sales accounts shall be adopted), the "Computer Network Administration System for Tax Refund for Exports" must be used in the administration of tax refunds, examinations and approvals. Meanwhile, the State Taxation Administration suggests that the administrations of state taxes in all regions record the relevant contents on export during period from January 1 to December 31, 2002 into the computer network administration system for reviewing.

IV. After the electronic administration has been applied to the "exemption, offset and refund" of taxes on the export of goods by production enterprises, the administrations of state taxes in all regions shall carefully do well in the work connecting the levying organ and the tax refunding organ, as well as clarify the division of work and define the responsibilities, so as to guarantee the normal carryout of the work of administration over "exemption, offset and refund" of taxes on production enterprises.

V. In order to guarantee the regularity and unity of the administration, as for the technical support inside the taxation circle to the administration software used for tax refund for exports, the support website of the State Taxation Administration's application system (http://130.9.1.248) shall be deemed as the main avenue for information transmission, which shall be uniformly administered and implemented by the Department of Import and Export Taxation Administration and the Information Center under the State Taxation Administration. In future, the work inside the taxation circle which relates to the administration software for tax refund for exports, such as announcement of information, answers to questions, distribution of software and files, shall all be done through the technical support website.

VI. The department for administration of tax refund for exports of each entity shall strengthen its administration in the extension and implementation of the administration system for tax refund for exports, clarify the duties on the post, and designate special persons to be responsible for receiving information, reporting questions, downloading software and files, and other work through the technical support website. Each entity is requested to timely submit the name list of the designated persons to the Department of Import and Export Taxation Administration and the Information Center under the State Taxation Administration for record. Tel: the Department of Import and Export Taxation Administration (010) 63417601, 63417543; the Information Center (010) 63417690, 63417638; Software Research Team (0411) 4384076.