Announcement of the State Administration of Taxation on Issues concerning Export Tax Rebate (Exemption)
Announcement of the State Administration of Taxation on Issues concerning Export Tax Rebate (Exemption)
[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Tax on Export Business (Announcement of the State Taxation Administration [2026] No. 5), this document has been repealed.
Announcement of the State Administration of Taxation on Issues concerning Export Tax Rebate (Exemption)
Announcement of the State Administration of Taxation [2015] No.29
April 30, 2015
In order to thoroughly implement the "Convenient Tax Handling Campaign", further facilitate the handling of export tax rebate (exemption) for enterprises, and continuously optimize the management of export tax rebate (exemption), the relevant issues are hereby announced as follows:
I. Where export enterprises or other entities handle the procedures for identification of the qualification for export tax refund (exemption), they shall select one account from bank accounts subject to tax registration, and fill such account in the "bank account for tax refund" of the Application Form for the Identification of the Qualification for Export Rebate, and they are no longer required to submit bank account opening permits to the competent offices of the State Administration of Taxation (hereinafter referred to as the "competent SAT offices").
II.
......
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Tax on Export Business (Announcement of the State Taxation Administration [2026] No. 5), this document has been repealed.
Announcement of the State Administration of Taxation on Issues concerning Export Tax Rebate (Exemption)
Announcement of the State Administration of Taxation [2015] No.29
April 30, 2015
In order to thoroughly implement the "Convenient Tax Handling Campaign", further facilitate the handling of export tax rebate (exemption) for enterprises, and continuously optimize the management of export tax rebate (exemption), the relevant issues are hereby announced as follows:
I. Where export enterprises or other entities handle the procedures for identification of the qualification for export tax refund (exemption), they shall select one account from bank accounts subject to tax registration, and fill such account in the "bank account for tax refund" of the Application Form for the Identification of the Qualification for Export Rebate, and they are no longer required to submit bank account opening permits to the competent offices of the State Administration of Taxation (hereinafter referred to as the "competent SAT offices").
II.
......