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




	CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON ADJUSTING THE POLICY OF TAX REFUND OF COMMON INVOICES

	(No.248 [2005] of the State Administration of Taxation March 24, 2005)


SUBJECT : COMMON INVOICES; TAX REFUND; ADJUST
ISSUING DEPARTMENT : THE STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 03/24/2005
IMPLEMENT DATE : 04/01/2005
LENGTH : 547 words
TEXT :

After the Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Administration of Issuing VAT Special Invoices by Taxation Authorities on Behalf of Others (for Trial Implementation) (No.153 [2004] of the State Administration of Taxation) is distributed, the State Administration of Taxation has decided to adjust the provisions on the tax refund (exemption) for exported goods of export enterprises upon the strength of common invoices. We hereby notify the relevant issues as follows:

1. The enforcement of Article 5 of the Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Administration of Tax Refund (Exemption) for Export Goods (No. 031 [1994] of the State Administration of Taxation) shall be stopped, and hereafter, for the export of any goods as purchased by export enterprises from small-scale taxpayers, the tax refund formalities thereof shall be handled, without exception, upon the strength of the VAT special invoice (the VAT invoiceshould be provided by the VAT forgery-preventing tax-control invoice writing system or the forgery-preventing tax-control system of issuing invoices on behalf of others ) and other relevant certificates as well. Where any small-scale taxpayer sells such products, he may go to the taxation authority to have the VAT special invoice issued by it.

2. The enforcement of the Reply of the State Administration of Taxation on Relevant Issues Regarding the Provision of Tax Refund Certificate for the Export of Books, Newspapers and Magazines by the Three Enterprises Including China National Publishing Industry Trading Corporation (No.649 [1996] of the State Administration of Taxation) shall be stopped, and hereafter, the formalities for the refund of any tax for the export of books and magazines by the export enterprises shall be handled upon the strength of the VAT special invoice and relevant certificates without exception.

3. The enforcement of the Reply of the State Administration of Taxation on Export Tax Refund for the Processing and Assembling Business With Materials Taken from Overseas (No.539 [1999] of the State Administration of Taxation) shall be stopped. The formalities for the refund of any tax for those second-handed equipments which are not produced by export enterprises themselves and are exported by way of the processing and assembling business with the materials taken from overseas shall, hereafter, be handled upon the strength of the VAT special invoice and relevant certificates as well.

4. For the export of any goods as purchased by a business and trade company under the charge of a small-scale VAT taxpayer, the tax refund thereof shall be handled in light of the collection rate as indicated on the VAT special invoice.

5. The present Circular shall come into force as of April 1, 2005. The specific date for execution shall be in line with the export date as indicated on the Customs Declaration of Export Goods (used exclusively for export tax refund). For any of aforesaid goods for which any common invoice has been issued already before the distribution of this Circular and is to be exported after April 1, 2005, the enterprise concerned shall go to the administrative organ in charge of enterprise tax refund to apply for going through the formalities of archival filing.

6. The local taxation authorities shall notify the relevant export enterprises of this Circular as soon as possible.