Circular of the State Administration of Taxation on the Application of the Documents Record-Filing Administration System (Interim) for Tax Refund (Exemption) on Exported Goods

Circular of the State Administration of Taxation on the Application of the Documents Record-Filing Administration System (Interim) for Tax Refund (Exemption) on Exported Goods

Guo Shui Fa [2005] No. 199

December 13, 2005

The offices of the State Administration of Taxation at all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan,

In order to regulate the order of foreign export operation, reinforce administration on tax refund (exemption) on exported goods, and guard against illegal activities of defrauding of export refund, the State Administration of Taxation has decided to apply administration system for record-filing concerning tax refund (exemption) on exported goods of export enterprises. The relevant issues are hereby notified as follows:

I. Where self-operating or exporting on consignment goods that belong to category of value added tax or consumption tax refund (exemption), an export enterprise shall record the following documents of export goods in finance department of the enterprise in 15 days after declaring tax refund (exemption) for export goods for the purpose to prepare for examination and verification that shall be carried out by tax authorities. The details of statements on record-filing concerning tax refund (exemption) on exported goods are shown as per Appendix 1.
1. Purchase contract of foreign trade enterprise and purchase contract of manufacturer purchasing non-self-produced goods for export, including supplementary contract(s) concluded under any contract of purchase, etc.;
2. Shipping Bill;
3. Export Shipping Order; and
4. Transport documents of export (including all goods receipts issued by freighter, such as Ocean Bill of Lading (B/L), Air Waybill (AWB), Railway Bill, Cargo Receipt, Post Receipt, etc.).

II. Requirements for Recordation
1. One of the following two patterns may be adopted for recordation:
Pattern 1: An export enterprise shall bind up the documents for recordation according to the order of declaring for tax refund (exemption) on exported goods, assign serial numbers uniformly, and fill out the Contents of Recordation of Export Documents (as per Appendix 2).
Pattern 2: An export enterprise shall fill out the Contents of Recordation of Export Documents according to the order of declaring for tax refund (exemption) on exported goodswithout binding up the documents for recordation correspondingly but to endorse at the column of "Maintenance of Recorded Documents" of the Contents of Recordation of Export Documents with information of the maintenance place of recorded documents, such as an internal department of document management or finance department of the enterprise.
　　......