Announcement of the State Administration of Taxation and the General Administration of Customs on the Issues Concerning Refunding Excise Tax for Naphtha and Fuel Oil Used for Manufacturing Ethylene and Arene Chemical Products
Announcement of the State Administration of Taxation and the General Administration of Customs on the Issues Concerning Refunding Excise Tax for Naphtha and Fuel Oil Used for Manufacturing Ethylene and Arene Chemical Products
Announcement of the State Administration of Taxation and the General Administration of Customs on the Issues Concerning Refunding Excise Tax for Naphtha and Fuel Oil Used for Manufacturing Ethylene and Arene Chemical Products
Announcement of the State Administration of Taxation and the General Administration of Customs [2013] No. 29
May 29, 2013
The issues in respect of refunding excise tax for naphtha and fuel oil used for manufacturing ethylene and arene chemical products are hereby announced as follows in accordance with the Circular of the Ministry of Finance, the People's Bank of China, and the State Administration of Taxation on the Continual Implementation of a Portion of Excise Tax Policies for Naphtha and Fuel Oil (Cai Shui [2011] No.87), the Circular of the Ministry of Finance, the People's Bank of China, the General Administration of Customs, and the State Administration of Taxation on Improving the Policies Concerning Refunding Excise Tax for Naphtha and Fuel Oil Used for Manufacturing Ethylene and Arene Products (Cai Shui [2013] No. 2) and the Announcement of the State Administration of Taxation on Promulgating the Interim Measures for Refund (Exemption) of Consumption Tax for Naphtha and Fuel Oil Used for Production of Ethylene and Aromatic Chemical Products (Announcement of the State Administration of Taxation [2012] No. 36).
Article 1 Any enterprise using naphtha and fuel oil to manufacture ethylene and arene chemical products (hereinafter referred to as the "Consuming Enterprises" ), if satisfying the following requirements, may apply for qualification filing to obtain excise tax refund:
1. The Business scope as registered in their business licenses include manufacturing ethylene and arene chemical products;
2. Holding the Safety Production License for hazardous chemicals as issued by the safety production supervision and management departments at or above provincial level. If the Consuming Enterprises are at the stage of pilot manufacturing, they shall provide the pilot manufacturing opinions offered by safety production supervision and management departments at or above provincial level;
3. Possessing the equipment or facilities for manufacturing ethylene and arene chemical products. Among which, ethylene manufacturers must possess (steam) cracking unit and arene manufacturers shall must possess arene extracting apparatus;
4. The output of ethylene and arene chemical products manufactured by the Enterprises based on naphtha and fuel oil shall account for no less than 50% of all their products manufactured based on naphtha and fuel oil;
5. A written commitment to accept the spot inspection carried out by competent tax authorities and customs authorities on the products; and
6. Other circumstances stipulated by the State Administration of Taxation and the General Administration of Customs.
Article 2 Where applying for qualification filing to obtain tax refund, Consuming Enterprises shall provide the filing materials as set forth in (Appendix 1) of the Filing Form on the Qualifications for Excise Tax Refund for Naphtha and Fuel Oil and Article 7 of the Announcement of the State Administration of Taxation on Promulgating the Interim Measures for Refund (Exemption) of Consumption Tax for Naphtha and Fuel Oil Used for Production of Ethylene and Aromatic Chemical Products (Announcement [2012] No. 36):
1. Any enterprise which imports naphtha and fuel oil for manufacturing ethylene and arene chemical products only by means of self-operation or authorization shall apply to the customs at the place of importation for qualification filing. Where multiple importing places are involved, applications shall be respectively submitted to the customs at the places of importation for qualification filing;
2. Any enterprise which manufactures ethylene and arene chemical products only based on domestic naphtha and fuel oil shall apply to the competent tax authorities for qualification filing; and
3.
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