Circular of the State Administration of Taxation on Relevant Tax Policies for the Export of Products Containing Gold Ingredients
Circular of the State Administration of Taxation on Relevant Tax Policies for the Export of Products Containing Gold Ingredients
Circular of the State Administration of Taxation on Relevant Tax Policies for the Export of Products Containing Gold Ingredients
Guo Shui Fa [2005] No.125
July 29, 2005
To the state taxation bureaus of various provinces, autonomous regions, municipalities directly under the jurisdiction of the Central Government, and the cities specifically designated in the state plan:
In order to further perfect the tax policies for the export of products with gold ingredients, we, after serious deliberation, hereby present the following notification:
Article 1 If an export enterprise exports products with gold ingredients (including gold and platinum), the policies on exemption of the value added tax shall be implemented, and the corresponding amount of input tax shall no longer be refunded or credited but must be transferred to cost for handling. The products with gold ingredients that are entitled to enjoy the free export policies have the following Customs commodity codes: 28431000, 2843300010, 2843300090, 28439000, 3824909030, 3824909090, 71110000, 71123090, 71129110, 71129120, 71129210, 71129220, 71129920,7 1129990, 71131911, 7113191910, 7113191990, 71131991, 7113199910, 7113199990, 7114190010, 7114190090, 7114200010, 7114200090, 71151000, 7115901020, 7115901090, 71159090, and etc.
Article 2 Upon having exported the aforesaid products containing gold, an export enterprise must, upon presentation of the certificates required for the export tax refund (or exemption), apply to the tax refund department of any competent tax authority on a monthly basis for completion of the Declaration of Tax Exemption Certificate for Exporting Products Containing Gold (See Appendix 1, it must be filled out in one pattern, two sheets; the first sheet shall be retained by the export enterprise itself and the second submitted to the tax refund department).
Article 3 The tax refund department under a tax authority shall, in addition to the Declaration of Tax Exemption Certificate for Exporting Products Containing Gold submitted by an export enterprise and the required certificates, also simultaneously examine the pertinent electronic information through the examination system.
......