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	NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE REGISTRATION OF TAX REFUND FOR EXPORTS BY DOMESTIC-FUNDED ENTERPRISES

	(Letter No. 836 [2003] of the State Administration of Taxation promulgated on July 9, 2003)


SUBJECT : TAX REBATES; EXPORT; REGISTRATION
ISSUING DEPARTMENT : STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 07/08/2003
IMPLEMENT DATE : 05/01/2003
LENGTH : 366 words
TEXT :

In accordance with the "Letter on Streamlining the Procedures for Approving the Qualifications to Engage in Foreign Trade Circulation" of the Ministry of Commerce (Letter No. 56 [2003] of the Ministry of Commerce), the "Qualification Certificate of the People's Republic of China for the Import and Export Enterprise" (hereinafter referred to the "Qualification Certificate") is the legal document for domestic-funded enterprises to obtain the qualifications to engage in import and export business. Since May 1, 2003, the Ministry of Commerce will no longer approve by means of "Letter of the Ministry" the qualifications to engage in foreign trade circulation. Therefore, upon research and decision by the State Administration of Taxation, the domestic-funded enterprises which obtained the "Qualification Certificate" after May 1, 2003 may bring the "Qualification Certificate" and other relevant documents of proof to the competent tax refund organs at their respective localities to make the registration of tax refund for exports and go through other relevant formalities.

Annex: Letter of the Ministry of Commerce on Streamlining the Procedures for Approving the Qualifications to Engage in Foreign Trade Circulation

Annex:

LETTER OF THE MINISTRY OF COMMERCE ON STREAMLINING THE PROCEDURES FOR APPROVING THE QUALIFICATIONS TO ENGAGE IN FOREIGN TRADE CIRCULATION

(Letter 56 [2003] of the Ministry of Commerce on April 11, 2003)

In order to further improve the work efficiency, streamline the work procedures, lower the costs of administration, this Ministry decides to streamline the procedures for approving the qualifications to engage in foreign trade circulation. We hereby inform you by letter of the relevant issues as follows:

In accordance with the "Provisions for the Control of Enterprises' Qualifications to Engage in Import and Export Business" (Letter No. 370 [2001] of the MOFTEC), the "Qualification Certificate of the People's Republic of China for the Import and Export Enterprise" (hereinafter referred to the "Qualification Certificate") is the legal document for domestic-funded enterprises to obtain the qualifications to engage in import and export business. Since May 1, 2003, this Ministry will no longer approve by means of "Ministerial Letter" the qualifications to engage in foreign trade circulation. The enterprise may hold the "Qualification Certificate" to go through the relevant formalities required in import and export business with you.