Announcement of the State Administration of Taxation on Issuing the Revised Measures for the Classified Administration of Enterprises Eligible for Export Tax Rebate (Exemption)
Announcement of the State Administration of Taxation on Issuing the Revised Measures for the Classified Administration of Enterprises Eligible for Export Tax Rebate (Exemption)
Announcement of the State Administration of Taxation on Issuing the Revised Measures for the Classified Administration of Enterprises Eligible for Export Tax Rebate (Exemption)
Announcement of the State Administration of Taxation [2016] No.46
July 13, 2016
In order to thoroughly implement the Programs for Deepening the Reform of the State Tax and Local Tax Collection Administrative System and the Several Opinions of the State Council on Promoting the Stabilized and Positive Development of Foreign Trade (Guo Fa [2016] No.27), further optimize the administration of export tax rebate, give better play to the functional role of export tax rebate in supporting the development of foreign trade, and push forward the building of social credit system, the State Administration of Taxation revised the Measures for the Classified Administration of Enterprises Eligible for Export Tax Rebate (Exemption) (the Announcement of the State Administration of Taxation [2015] No.2) and hereby promulgate the revised version with effect as of September 1, 2016. The Announcement of the State Administration of Taxation on Issuing the Measures for the Classified Administration of Enterprises Eligible for Export tax rebate (the Announcement of the State Administration of Taxation [2015] No.2) shall be repealed simultaneously.
The announcement is hereby given.
Measures for the Classified Administration of Enterprises Eligible for Export Tax Rebate (Exemption)
Chapter I General Provisions
Article 1 To further optimize the administration of export tax rebate (exemption), improve the tax law compliance of taxpayers, push forward the building of a social credit system, and give full play to the functional role of export tax rebate in supporting the development of foreign trade, these Measures are hereby formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and its implementing rules, and other relevant applicable export tax regulations.
Article 2 State tax authorities shall carry out classified administration of enterprises eligible for export tax rebate (exemption) ("export enterprises") following the principle of controlling risks, combining the delegation of power with the strengthening of regulation and improvement of services, and facilitating compliance and tax services.
Article 3 The administration categories of export enterprises include Class 1, Class 2, Class 3 and Class 4.
Article 4 The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning("provincial state taxation bureaus") shall be responsible for organizing and implementing the classified administration of export enterprises within their jurisdiction.
The state taxation bureaus that have the authority to approve export tax rebate (exemption) shall be responsible for assessing the administration categories of export enterprises under their respective jurisdictions.
Chapter II Assessment Criteria for the Administration Categories of Export Enterprises
Article 5 Assessment criteria for Class 1 export enterprises.
1. A manufacturing enterprise shall meet all the following conditions:
(1) Its production capacity matches the amount of the export tax rebate (exemption) claimed in the previous year;
(2) It has no record of issuing false special Value-added tax ("VAT") invoices or other false VAT deduction supporting documents or defrauding export tax rebate during the most recent three years (including the year of assessment, the same below);
(3) Its year-end net assets of the previous year exceed the amount of tax rebate (excluding the amount of tax exemption or credit) already claimed by it in the previous year;
(4) Its tax-paying credit rating on the date of assessment is A or B; and
(5) It has established a relatively comprehensive risk control system concerning export tax rebate (exemption).
2. A foreign trade enterprise shall meet all the following conditions:
(1) It has no record of issuing false special VAT invoices or other false VAT deduction supporting documents or defrauding export tax rebate during the most recent three years;
(2) Its year-end net assets of the previous year are more than 60% of the amount of tax rebate already claimed by it in the previous year;
(3) It has operated for more than five consecutive years (except for newly established enterprises due to merger, division, restructuring, reorganization or other reasons);
(4) Its tax-paying credit rating on the date of assessment is A or B;
(5) Its credit administration category of customs-certified enterprises on the date of assessment is senior certified enterprise or general certified enterprise;
(6) The classified administration rating for foreign exchange administration on the date of assessment is A; and
(7) It has established a relatively comprehensive risk control system for export tax rebate (exemption).
3.
......
Announcement of the State Administration of Taxation [2016] No.46
July 13, 2016
In order to thoroughly implement the Programs for Deepening the Reform of the State Tax and Local Tax Collection Administrative System and the Several Opinions of the State Council on Promoting the Stabilized and Positive Development of Foreign Trade (Guo Fa [2016] No.27), further optimize the administration of export tax rebate, give better play to the functional role of export tax rebate in supporting the development of foreign trade, and push forward the building of social credit system, the State Administration of Taxation revised the Measures for the Classified Administration of Enterprises Eligible for Export Tax Rebate (Exemption) (the Announcement of the State Administration of Taxation [2015] No.2) and hereby promulgate the revised version with effect as of September 1, 2016. The Announcement of the State Administration of Taxation on Issuing the Measures for the Classified Administration of Enterprises Eligible for Export tax rebate (the Announcement of the State Administration of Taxation [2015] No.2) shall be repealed simultaneously.
The announcement is hereby given.
Measures for the Classified Administration of Enterprises Eligible for Export Tax Rebate (Exemption)
Chapter I General Provisions
Article 1 To further optimize the administration of export tax rebate (exemption), improve the tax law compliance of taxpayers, push forward the building of a social credit system, and give full play to the functional role of export tax rebate in supporting the development of foreign trade, these Measures are hereby formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and its implementing rules, and other relevant applicable export tax regulations.
Article 2 State tax authorities shall carry out classified administration of enterprises eligible for export tax rebate (exemption) ("export enterprises") following the principle of controlling risks, combining the delegation of power with the strengthening of regulation and improvement of services, and facilitating compliance and tax services.
Article 3 The administration categories of export enterprises include Class 1, Class 2, Class 3 and Class 4.
Article 4 The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning("provincial state taxation bureaus") shall be responsible for organizing and implementing the classified administration of export enterprises within their jurisdiction.
The state taxation bureaus that have the authority to approve export tax rebate (exemption) shall be responsible for assessing the administration categories of export enterprises under their respective jurisdictions.
Chapter II Assessment Criteria for the Administration Categories of Export Enterprises
Article 5 Assessment criteria for Class 1 export enterprises.
1. A manufacturing enterprise shall meet all the following conditions:
(1) Its production capacity matches the amount of the export tax rebate (exemption) claimed in the previous year;
(2) It has no record of issuing false special Value-added tax ("VAT") invoices or other false VAT deduction supporting documents or defrauding export tax rebate during the most recent three years (including the year of assessment, the same below);
(3) Its year-end net assets of the previous year exceed the amount of tax rebate (excluding the amount of tax exemption or credit) already claimed by it in the previous year;
(4) Its tax-paying credit rating on the date of assessment is A or B; and
(5) It has established a relatively comprehensive risk control system concerning export tax rebate (exemption).
2. A foreign trade enterprise shall meet all the following conditions:
(1) It has no record of issuing false special VAT invoices or other false VAT deduction supporting documents or defrauding export tax rebate during the most recent three years;
(2) Its year-end net assets of the previous year are more than 60% of the amount of tax rebate already claimed by it in the previous year;
(3) It has operated for more than five consecutive years (except for newly established enterprises due to merger, division, restructuring, reorganization or other reasons);
(4) Its tax-paying credit rating on the date of assessment is A or B;
(5) Its credit administration category of customs-certified enterprises on the date of assessment is senior certified enterprise or general certified enterprise;
(6) The classified administration rating for foreign exchange administration on the date of assessment is A; and
(7) It has established a relatively comprehensive risk control system for export tax rebate (exemption).
3.
......