Circular of the State Administration of Taxation on Issues concerning the Record-Filing of Export Contracts

Circular of the State Administration of Taxation on Relevant Issues concerning the Record-Filing of Export Contract

Guo Shui Han [2006] No. 847

September 14, 2006

Bureaus of State Taxes in all provinces, autonomous regions, municipalities directly under the Central Government and cities specially designated in the State plan,

With the approval from the State Council, Circular on Readjusting the Export Refund Rate for Some Commodities and Supplementing the Prohibitive Catalog for Processing Trade (Cai Shui [2006] No. 139) was released by the Ministry of Finance, the Ministry of Commerce, the National Development and Reform Commission, the State Administration of Taxation, the General Administration of Customs, prescribing that the export rebate rate for some export goods shall be adjusted as of September 15, 2006, and that after an export contract concluded with foreign parties before September 14, 2006 (including September 14, 2006) undergoes the formalities of record at the taxation authorities within the prescribed period, and if the goods under this export contract hereof are exported within the prescribed period, an export enterprise may continue to go through the formalities of export rebate in accordance with the pre-adjustment export rebate rates. And a circular is hereby given on relevant issues concerning the record-filing of export contract as follows:

I. An export contract to be recorded as mentioned in this Circular refers to a contract in written from concluded in accordance with the provisions in Article 11 of the Contract Law of the People's Republic of China, and these conditions as follows shall be met at the same time:
1.
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