Circular of the State Administration of Taxation on Relevant Data Processing Issues Concerning Record of Export Contract

Circular of the State Administration of Taxation on Relevant Data Processing Issues Concerning Record of Export Contract

Guo Shui Han [2006] No. 877

September 25, 2006

The national taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan,

According to spirits of the Circular of the Ministry of Finance, the National Development and Reform Commission, the Ministry of Commerce, the General Administration of Customs and the State Administration for Taxation on Adjusting the Tax Rebating Rate of Part of Export Commodities and Subjoining Catalogue of Commodities Banned(Cai Shui [2006] No.139), and the Circular of the State Administration of Taxation on Issues Concerning the Record-Filing of Export Contracts (Guo Shui Han[2006]No.847, for the purpose of preparing well in time the record of export contract and the later relevant tax rebating, and upon study, the relevant matters are hereby notified as follows:

I. In accordance with the relevant stipulations in Cai Shui [2006] No. 139 and Guo Shui Han [2006] No. 847, when the export enterprise applies to the taxation offices in charge for record of export contract, it shall proceed the contract record data collection via the relevant module of export contract record in the tax rebating declaring system, and submit to the taxation offices both the e-data such as Application for Record of Export Contract (see Appendix 1 of Guo Shui Han [2006] No. 847, similarly hereafter) and two hardcopies of Return Receipt of Export Contract Record Acceptance(see Appendix 1 of the present Circular).

II.
　　......