Announcement of State Administration of Taxation on Adjusting the Declaration Measures for Export Tax Rebate (Exemption)
Announcement of State Administration of Taxation on Adjusting the Declaration Measures for Export Tax Rebate (Exemption)
[Lexis China Comments]
According to the Announcement of the State Taxation Administration on Issuing the Administrative Measures for the Refund (Exemption) of Value-Added Tax and Consumption Tax on Export Business (Announcement of the State Taxation Administration [2026] No. 5), this document has been repealed.
Announcement of State Administration of Taxation on Adjusting the Declaration Measures for Export Tax Rebate (Exemption)
Announcement of the State Administration of Taxation [2013] No.61
October 15, 2013
In order to reduce the errors and doubtful points arising from declaration of export tax rebate (exemption), further improve the efficiency of declaration, examination and approval and speed up the progress of export tax rebate, the State Administration of Taxation decides to adjust the declaration measures for export tax rebate (exemption), which are hereby announced as follows:
Article 1 The exports of goods and labor services and taxable services that are exempted from value-added tax (herein after referred to as "exported goods and services") shall be subject to pre-declaration with competent tax authority in accordance with the prevailing declaration measures prior to the formal declaration of export tax rebate (exemption). After the competent tax authority verifies that the contents of declaration documents and the corresponding electronic information of administrative department are correct, the prescribed tax rebate (exemption) declaration documents, materials and electronic data of formal declaration shall be provided to the competent tax authority for formal declaration.
Article 2 After accepting an enterprise's pre-declaration of export tax rebate (exemption), the tax authorities shall make timely review and feed back the result to the enterprise.
......
According to the Announcement of the State Taxation Administration on Issuing the Administrative Measures for the Refund (Exemption) of Value-Added Tax and Consumption Tax on Export Business (Announcement of the State Taxation Administration [2026] No. 5), this document has been repealed.
Announcement of State Administration of Taxation on Adjusting the Declaration Measures for Export Tax Rebate (Exemption)
Announcement of the State Administration of Taxation [2013] No.61
October 15, 2013
In order to reduce the errors and doubtful points arising from declaration of export tax rebate (exemption), further improve the efficiency of declaration, examination and approval and speed up the progress of export tax rebate, the State Administration of Taxation decides to adjust the declaration measures for export tax rebate (exemption), which are hereby announced as follows:
Article 1 The exports of goods and labor services and taxable services that are exempted from value-added tax (herein after referred to as "exported goods and services") shall be subject to pre-declaration with competent tax authority in accordance with the prevailing declaration measures prior to the formal declaration of export tax rebate (exemption). After the competent tax authority verifies that the contents of declaration documents and the corresponding electronic information of administrative department are correct, the prescribed tax rebate (exemption) declaration documents, materials and electronic data of formal declaration shall be provided to the competent tax authority for formal declaration.
Article 2 After accepting an enterprise's pre-declaration of export tax rebate (exemption), the tax authorities shall make timely review and feed back the result to the enterprise.
......