Circular of the State Administration of Taxation on Issues Concerning the Administration of Tax Refund (Exemption) on Exported Goods

Circular of the State Administration of Taxation on Issues Concerning the Administration of Tax Refund (Exemption) on Exported Goods

Guo Shui Fa [2004] No.64

May 31, 2004

To the state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:

To strengthen the administration of tax refund (exemption) on exported goods, further standardize the declaration and verification procedures of tax refund (exemption), in accordance with the stipulations of the relevant laws and regulations and the provisions of the State Administration of Taxation on the tax refund (exemption) on exported goods, we hereby notify you, upon deliberation, the relevant issues on the declaration and verification procedures of the tax refund (exemption) on exported goods applicable to the customs after January 1, 2004 as follows:

Article 1 An export enterprise, when declaring tax refund (exemption) on exported goods to the department of taxation authorities in charge of export tax refund (hereinafter referred to as the tax refund department), shall provide the declaration form of tax refund (exemption) on exported goods and relevant materials as well as the following paper certificates:
(I) An enterprise adopting the management measures of "exemption, credit, refund" shall provide the export invoice of the exported goods; a foreign trade enterprise shall provide special vouchers of value added tax or regular invoices for the imported and exported goods;
As for the exported goods purchased by a foreign trade enterprise, the foreign trade enterprise shall ask the supplying enterprise to issue special vouchers of value added tax or regular invoices in time in accordance with the stipulations after purchase of the goods; as for its special vouchers of value added tax issued by the value added tax anti-counterfeiting control system, the tax refund department shall ask the foreign trade enterprise to go through authentication procedures within 30 days from the issuing date.
(II) Customs Declaration Forms for exported goods (exclusively for export tax refund).
(III) Collection verification and writing-off certificates of export.
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