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In order to regulate the administration of tax refund (exemption) for exported goods, the State Administration of Taxation has, upon deliberation, decided to abolish the settlement of tax refund (exemption) for exported goods. We hereby notify the relevant matters as follows: 1. As of January 1, 2006, any goods of an export enterprise as exported in the previous year may enjoy tax refund (exemption). The State Taxation Bureau (hereinafter referred to as the tax authority) in charge of tax refund (exemption) for the exported goods thereof shall not conduct any settlement of tax refund (exemption) of exported goods any more. 2. As to any goods that were exported in the previous year, the relevant export enterprise shall, within the declaration term of tax refund (exemption) as prescribed in the relevant documents such as the Circular of the State Administration of Taxation on the Relevant Issues concerning the Administration of Tax Refund (Exemption) for Exported Goods (No. 64 [2004] of the State Administration of Taxation) and the Supplementary Circular of the State Administration of Taxation on the Relevant Issues concerning the Administration of Tax Refund (Exemption) for Exported Goods (No. 113 [2004] of the State Administration of Taxation), declare for tax refund (exemption) for exported goods to the tax authority. The tax authority shall, according to the provisions on the administration of tax refund for export in force, accept the declaration and carry out examination and approval on the tax refund (exemption) for exported goods. 3. After the settlement for tax refund (exemption) of exported goods is abolished, the tax authority shall further intensify the daily administration of tax refund (exemption) of exported goods and do a good job in the relevant statistical work as well as reporting work. The State Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and the cities under separate state planning shall, before the 3rd day of each month (postponed in the case of any holiday), report the Monthly Statement on Tax Refund (Exemption) for Exported Goods (see Attachment 1) to the State Administration of Taxation (the Department of Import and Export Taxes). Within 10 days after the end of each quarter, the Bureau shall report the Quarterly Statistical Statement on Tax Refund (Exemption) Subject to Special Policies (see Attachment 2) and the Quarterly Statistical Statement on Tax Exemption for Exported Cigarettes (see Attachment 3) shall be reported to the State Administration of Taxation (the Department of Import and Export Taxes). 4. The present Circular shall come into force as of January 1, 2006. In case any provision as promulgated before has any conflict with the present Circular, the present Circular shall prevail. The implementation of the relevant provisions such as the Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Administration of the Settlement of Tax Refund (Exemption) for Exported Goods (No. 6 [1999] of the State Administration of Taxation) and Articles 2 and 5 of the Circular of the Ministry of Finance and the State Administration of Taxation on Further Promoting the Measures for the Tax Exemption, Deduction and Refund for Imported and Exported Goods (No. 7 [2002] of the Ministry of Finance) on the settlement of tax exemption (refund) of exported goods shall be stopped. Attachments: 1. Monthly Statement on Tax Refund (Exemption) of Exported Goods (omitted) 2. Quarterly Statistical Statement on Tax Refund (Exemption) Subject to Special Policies (omitted) 3. Quarterly Statistical Statement on Tax Exemption for Exported Cigarettes (omitted) |
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