Announcement of the State Administration of Taxation on Promulgating the Measures for the Classified Administration of Enterprises Subject to Export Tax Refund (Exemption)
Announcement of the State Administration of Taxation on Promulgating the Measures for the Classified Administration of Enterprises Subject to Export Tax Refund (Exemption)
Announcement of the State Administration of Taxation on Promulgating the Measures for the Classified Administration of Enterprises Subject to Export Tax Refund (Exemption)
Announcement of the State Administration of Taxation [2015] No. 2
January 7, 2015
In order to further standardize the administration of export tax refund (exemption), optimize export tax refund services, and support China's foreign trade development, the State Administration of Taxation has formulated the Measures for the Classified Administration of Enterprises Subject to Export Tax Refund (Exemption) which are hereby promulgated and become effective as of March 1, 2015.
It is hereby notified.
Evaluation Form of Administration Category for Enterprises Subject to Export Tax Refund (Exemption)
Chapter I General Provisions
Article 1 In order to optimize services, raise the quality and efficiency of the administration of export tax refund (exemption), and promote China's foreign trade development, these Measures are formulated according to the Law of the People's Republic of China on the Administration of Tax Levying and the implementing rules thereof, as well as relevant provisions on value-added tax (VAT) and consumption tax on export goods, labor and services.
Article 2 These Measures apply to export enterprises and other entities whose export tax refund (exemption) qualification has been recognized according to the provisions (hereinafter referred to as export enterprises).
Article 3 The State tax bureau of a province, autonomous region, municipality directly under the Central Government or separately listed city (hereinafter referred to as a provincial State tax bureau) is responsible for organizing and implementing classified administration of export enterprises within its area. The State tax bureau with the power to examine and approve export tax refund (exemption) is responsible for evaluating the administration categories of export enterprises within its jurisdiction.
Article 4 State tax authorities shall follow the principles of objectiveness, fairness, unified standard and dynamic adjustment to conduct the classified administration of export enterprises in a scientific manner.
Chapter II Administration Category and Standard
Article 5 The administration categories of export enterprises are divided into Categories I, II, III and IV.
Article 6 If an export enterprise meets the following requirements within the previous year, its administration category may be evaluated as Category I:
1. the net asset at the end of the year is more than the total amount of export tax refund (exemption) which has been handled in the year;
2. the taxpaying credit rating is more than Grade B;
3. the enterprise can actively cooperate with the State tax authority in implementing export tax refund (exemption), and can collect, bind and keep certificates and record-filing documents for export tax refund;
4. a relatively perfect risk control system for export tax refund (exemption) is established within the export enterprise;
5. the enterprise has never violated the provisions regarding export tax refund (exemption); and
6. other controllable risk condition provided by the provincial State tax bureau concerned.
Article 7 If an export enterprise meets any of the following requirements, its administration category shall be evaluated as Category III:
1.
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