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	CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION AND THE STATE ADMINISTRATION OF FOREIGN EXCHANGE ON ENLARGING THE SCOPE OF EXPORT ENTERPRISES SUBJECT TO THE EXEMPTION FROM SUBMITTING ANY PAPER VERIFICATION AND WRITING-OFF FORMS OF EXPORT PROCEEDS OF FOREIGN EXCHANGE IN CLAIMING TAX REFUND FOR EXPORT

	(No. 91 [2006] of the State Administration of Taxation)


SUBJECT : TAX REFUND FOR EXPORT; EXEMPTION FROM SUBMITTING ANY PAPER VERIFICATION AND WRITING-OFF FORMS OF EXPORT PROCEEDS; ENLARGING THE SCOPE OF EXPORT ENTERPRISES
ISSUING DEPARTMENT : HE STATE ADMINISTRATION OF TAXATION, THE STATE ADMINISTRATION OF FOREIGN EXCHANGE
ISSUE DATE : 06/19/2006
IMPLEMENT DATE : 06/01/2006
LENGTH : 845 words
TEXT :

In order to promote the work of "Online Reporting for Examination and Verification of the Write-off of Export Proceeds of Foreign Exchange", facilitate the trade and optimize the services of tax refund for export, the State Administration of Taxation and the State Administration of Foreign Exchange decided, upon deliberation, to promote the piloting work by enlarging the scope of export enterprises being exempted from submitting any paper verification and writing-off forms of export proceeds of foreign exchange in their claim of tax refund for export and thus notify the relevant matters as follows:

1. As of June 1, 2006 (the export date as indicated on the declaration form of exported goods of export enterprises (used exclusively for tax refund for export) shall prevail), the scope of the export enterprises being exempted from submitting any paper verification and writing-off forms of export proceeds of foreign exchange in their claim of tax refund for export shall be further enlarged in Beijing, Guandong and Liaoning, namely:

(1) All the export enterprises of Bejing Municipality;

(2) All the export enterprises of Guangzhou, Zhongshan and Meizhou in Guandong Province; and

(3) All the export enterprises of Shenyan in Liaoning Province.

2. According to the progress of the piloting work, the scope of the piloting export enterprises in Guangdong Province and Liaoning Province may be further enlarged by the end of 2006, namely, all the export enterprises of Zhuhai, Foshan, Jiangmen, Dongwan, Huizhou and Zhaoqing of Guangdong Province; and all the export enterprises of Liaoning Province. The state taxation bureaus and foreign exchange bureaus of Guangdong Province and Liaoning Province shall, before implementation of the said policy, report the relevant situation to the State Administration of Taxation and the State Administration of Foreign Exchange for archival filing.

3. The piloting plans of Guangdong Province and Liaoning Province shall be modified and unless it is under any special circumstance, the relevant foreign exchange bureau may, on a semi-annual basis, submit to the state taxation bureau at the provincial level a paper Electronic Data Checklist of Export Proceeds of Foreign Exchange that Have been Verified and Written off for archival filing.

The piloting export enterprises of Liaoning Province are not required to submit to the administrative tax authority any paper Electronic Data Checklist of Export Proceeds of Foreign Exchange that Have been Verified and Written off when claiming tax refund (exemption) for exported goods. In the case of no electronic data on the verification and write-off of export proceeds of foreign exchange, it shall be handled according to the provisions of Article 5 of the attachment to the Letter of the State Administration of Taxation No. 1051 [2005].

4. The state taxation bureaus and the state foreign exchange bureaus in the piloting regions shall, according to the relevant provisions of Document No. 1051 [2005] of the State Administration of Taxation, do a good job in the pilot work. Both parties shall further intensify the cooperation and collaboration and guarantee the safety of the electronic data on the verification and write-off of export proceeds of foreign exchange. The state taxation bureaus at all levels shall intensify its internal transfer, application and management of electronic data. The state taxation bureaus at the provincial level of the piloting regions shall formulate the relevant measures for re-verifying, supervising and administrating the electronic data on the verification and write-off of export proceeds of foreign exchange.

5. The other export enterprises in the regions where the "System of Online Reporting for Examination and Verification of Write-off of Export Proceeds of Foreign Exchange" has been applied shall vigorously study the specific measures for the export enterprises within their regions being exempted from submitting any paper verification and write-off forms of export proceeds of foreign exchange in the claim of tax refund for export. Those regions with mature conditions may apply for the piloting work with the State Administration of Taxation and the State Administration of Foreign Exchange. In the absence of approval of the State Administration of Taxation and the State Administration of Foreign Exchange, no region may unlawfully alter the present measures for administrating the verification and write-off form of export proceeds of foreign exchange for tax refund for export in force.