Circular of the State Administration of Taxation on Issues Related to Auditing Electronic Information of Special Tax Invoices for Export Goods
Circular of the State Administration of Taxation on Issues Related to Auditing Electronic Information of Special Tax Invoices for Export Goods
[Lexis China Comments]
According to the Announcement of the State Taxation Administration on Issuing the Administrative Measures for the Refund (Exemption) of Value-Added Tax and Consumption Tax on Export Business (Announcement of the State Taxation Administration [2026] No. 5), this document has been repealed.
Circular of the State Administration of Taxation on Issues Related to Auditing Electronic Information of Special Tax Invoices for Export Goods
Guo Shui Han [2003] No.1392
December 30, 2003
The departments and offices of all the provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate State Planning:
In order to ensure the implement of the spirit of the provision promulgated on reform of the export refunds by the State Council and to increase the efficiency of the audit of export refunds, the State Administration of Taxation decided to, on the base of the improvement and stable functioning of the second phase of the Gold-tax project, cancel the audit of the E- information of the special tax warrant of exports and the list of tax payment certificate (hereinafter referred to as special tax receipt )when the competent tax authorities run the audit procedure of the export refunds of the exports declared at the custom after the date of January 1, 2004(subject to the date signed in the Bill of Entry) except the items listed in the Article 2 of this circular.
......
According to the Announcement of the State Taxation Administration on Issuing the Administrative Measures for the Refund (Exemption) of Value-Added Tax and Consumption Tax on Export Business (Announcement of the State Taxation Administration [2026] No. 5), this document has been repealed.
Circular of the State Administration of Taxation on Issues Related to Auditing Electronic Information of Special Tax Invoices for Export Goods
Guo Shui Han [2003] No.1392
December 30, 2003
The departments and offices of all the provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate State Planning:
In order to ensure the implement of the spirit of the provision promulgated on reform of the export refunds by the State Council and to increase the efficiency of the audit of export refunds, the State Administration of Taxation decided to, on the base of the improvement and stable functioning of the second phase of the Gold-tax project, cancel the audit of the E- information of the special tax warrant of exports and the list of tax payment certificate (hereinafter referred to as special tax receipt )when the competent tax authorities run the audit procedure of the export refunds of the exports declared at the custom after the date of January 1, 2004(subject to the date signed in the Bill of Entry) except the items listed in the Article 2 of this circular.
......