The State Administration of Taxation ("SAT") has recently issued the Announcement on Matters Concerning Handling Tax Rebate (Exemption) on Exported Goods by Integrated Foreign Trade Service Enterprises (the "Announcement"), immediately effective from the issue date.
The Announcement stipulates that: 1. For goods exported by an integrated foreign trade service enterprise between November 1, 2017 and February 28, 2018, the declaration for export rebate (exemption) could be handled as per provisions of the Announcement of the State Administration of Taxation [2014] No.13, before June 30, 2018, provided that they satisfy requirements set out in the Announcement of the State Administration of Taxation on Issues Concerning Tax Rebate (Exemption) on Exported Goods of Integrated Foreign Trade Service Enterprises. The date when goods are exported shall be based on the export date indicated on the customs declaration form for exported goods. Second, integrated foreign trade service enterprises must fill in the "Note" column of the Export Rebate Declaration of Foreign Trade Enterprises for the Breakdown of Purchased Goods and in the "Note" Colum of the Export Rebate Declaration of Foreign Trade Enterprises for the Breakdown of Exports with "WMZHFW", when handling the export tax rebate (exemption) declaration in accordance with Article 1 of the Announcement.