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Regarding request for clarification of the question that, after the measures for the administration of tax exemption, offset and refund have been applied to the goods exported by production enterprises, whether the deemed self-made products exported by production enterprises shall be subject to such administration, the circular is hereby made as follows through deliberation: I. The self-made products exported by production enterprises shall be subject to the measures for the administration of tax exemption, offset and refund in accordance with the relevant provisions of the Circular of the Ministry of Finance and the State Administration of Taxation on Further Promoting the Measures for Tax Exemption, Offset and Refund for Import and Export Goods (Docket No.7 [2002] Cai-Shui) and the Circular of the State Administration of Taxation on Distributing the Operation Rules for the Administration of Tax Exemption, Offset and Refund for Goods Exported by Production Enterprises (Trail) (Docket No.11 [2002] Guo-Shui-Fa). The deemed self-made products exported by production enterprises refer to the 4 kinds of products specified in Article 6 of the Circular of the State Administration of Taxation on Several Issues Concerning Export Tax Refund (No.165 [2000] Guo-Shui-Fa). II. Where the deemed self-made products exported by production enterprises are declared for tax exemption, offset and refund pursuant to the relevant provisions of Document No.C200237 Cai-Shui and Document No.11 [2002] Guo-Shui-Fa, the enterprises shall provide the tax authorities with the certificate of value-added tax payment (special for export goods) for purchasing the deemed self-made products. The supply enterprises shall, after selling the deemed self-made products to the production enterprises or processing such products for them, apply to the tax authorities for the certificate of value-added tax payment (only for export goods), be reference to the relevant provisions of the Circular of the Ministry of Finance and the State Administration of Taxation on Resuming the Administration of Special Value-added Tax Payment Certificate of Export Goods (Docket No.8 [1996] Cai-Shui-Zi). III. Production enterprises shall, when declaring for tax exemption, offset and refund with the tax authorities, indicate the export quantity of the deemed self-made products according to the actual export status of that month. In respect of the deemed self-made products exported by production enterprises, if the quantity thereof amounts to less than 50% of the export quantity of self-made products of that month, the tax authority in charge shall process tax exemption, offset and refund after verification pursuant to the relevant provisions of Document No.7 [2002] Cai-Shui and Document No.11 [2002] Guo-Shui-Fa; if such quantity exceeds 50% of the export quantity of self-made products of that month, the tax authority in charge shall manage them strictly pursuant to the relevant provision, and after verifying the supply and tax payment of all of the deemed self-made products, process tax exemption, offset and refund upon approval of the state tax bureau of the province, autonomous region, municipality directly under the Central Government and City under direct State Planning. IV. If any production enterprise fails to declare the export quantity of deemed self-made products faithfully, the tax authority in charge may punish it according to the Law of the People's Republic of China on the Administration of Tax Collection and the implementation rules thereof. V. Article 1 of this Circular shall be come into force as of January 1, 2002, and Articles 2, 3, 4 shall come into force as of January 1, 2003. |
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