Circular of the State Administration of Taxation on Implementing the Foreign Trade Law of the People's Republic of China and Adjusting the Measures for Export Tax Refund or Exemption

Circular of the State Administration of Taxation on Implementing the Foreign Trade Law of the People's Republic of China and Adjusting the Measures for Export Tax Refund or Exemption

Guo Shui Han [2004] No. 955

July 21, 2004

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

The Foreign Trade Law of the People's Republic of China, as amended (hereinafter referred to as the Foreign Trade Law) has taken effect as of July 1, 2004. In order to implement the Foreign Trade Law earnestly and have the provisions on export tax refund and exemption better adapted to the requirements of the Foreign Trade Law, we hereby notify the issues concerned as followed :

Article 1 Any legal person, other organization or individual that undertakes foreign trade business (hereinafter referred to as the "foreign trade operators") shall, after handling record filing registration in accordance with the provisions of the Foreign Trade Law and the Measures for Record Filing Registration of Foreign Trade Operators, fill up the Form for Affirmation of Tax Refund or Exemption on Export Goods (for the format, see the Attachment, which shall be printed by the competent tax authority in charge of export tax refund) within 30 days upon the strength of such documents as the Registration Form for Record Filing of Foreign Trade Operators that has gone through record filing registration and affixed with an official seal for record filing, business license for industry and commerce, tax registration certificate, basic bank account number and customs import and export enterprise code, etc.
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