Announcement of the State Administration of Taxation on Issues Concerning the Declaration of Export Tax Refund (Exemption)
Announcement of the State Administration of Taxation on Issues Concerning the Declaration of Export Tax Refund (Exemption)
Announcement of the State Administration of Taxation on Issues Concerning the Declaration of Export Tax Refund (Exemption)
Announcement of the State Administration of Taxation [2018] No.16
April 19, 2018
To further implement the requirements of the reform of "streamlining administration, delegating powers, improving regulation and optimizing services" in the tax system, simplify export tax refund (exemption) procedures, optimize export tax refund (exemption) service, continue to speed up the tax refund process, and support foreign trade export, issues concerning the declaration of export tax refund (exemption) are hereby announced as follows:
I. When filing a record of export tax refund (exemption), export enterprise or other entity shall complete and submit to the competent tax authority the revised Export Tax Refund (Exemption) Filing Form (Appendix I) as required.
II. For export tax refund (exemption), export enterprises and other entities are not subject to pre-declaration. The competent tax authority may accept to process a declaration of export tax refund (exemption) only after confirming the consistency of the information contained in the relevant vouchers for such declaration and the electronic information on record at the corresponding administrative departments.
III. Export enterprises or other entities to which tax exemption, set-off or refund measures apply, shall no longer need to submit the VAT Payment Declaration Form for the current period when declaring and going through export tax refund (exemption).
IV. Export enterprises shall no longer need to provide import declaration forms (for processing trade only) when applying for the issue of the certificate of commissioned import.
V. Where a foreign trade enterprise needs to declare tax refund (exemption) on a batch-to-batch basis for goods purchased or where a manufacturing enterprise needs to declare consumption tax refund (exemption) on a batch-to-batch basis for non-self-manufactured taxable consumer goods purchased, the export enterprise shall no longer need to complete and submit the Form of Export Tax Refund Declaration for Purchases on a Batch-to-Batch Basis to the competent tax authority who shall instead check the purchase vouchers via the export tax management system.
VI. If before the deadline for export tax refund (exemption) declaration, the export declaration forms, the certificates of commissioned export, the certificates of consigned export or the VAT vouchers for purchases submitted by export enterprises or other entities for export tax refund (exemption) declaration have no corresponding electronic information found or the information contained therein is not consistent with the corresponding electronic information, the export enterprises or other entities shall submit the Declaration Form of No Relevant Electronic Information for Vouchers for Export Tax Refund (Exemption) (Appendix II) to the competent tax authority before the said deadline.
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Announcement of the State Administration of Taxation [2018] No.16
April 19, 2018
To further implement the requirements of the reform of "streamlining administration, delegating powers, improving regulation and optimizing services" in the tax system, simplify export tax refund (exemption) procedures, optimize export tax refund (exemption) service, continue to speed up the tax refund process, and support foreign trade export, issues concerning the declaration of export tax refund (exemption) are hereby announced as follows:
I. When filing a record of export tax refund (exemption), export enterprise or other entity shall complete and submit to the competent tax authority the revised Export Tax Refund (Exemption) Filing Form (Appendix I) as required.
II. For export tax refund (exemption), export enterprises and other entities are not subject to pre-declaration. The competent tax authority may accept to process a declaration of export tax refund (exemption) only after confirming the consistency of the information contained in the relevant vouchers for such declaration and the electronic information on record at the corresponding administrative departments.
III. Export enterprises or other entities to which tax exemption, set-off or refund measures apply, shall no longer need to submit the VAT Payment Declaration Form for the current period when declaring and going through export tax refund (exemption).
IV. Export enterprises shall no longer need to provide import declaration forms (for processing trade only) when applying for the issue of the certificate of commissioned import.
V. Where a foreign trade enterprise needs to declare tax refund (exemption) on a batch-to-batch basis for goods purchased or where a manufacturing enterprise needs to declare consumption tax refund (exemption) on a batch-to-batch basis for non-self-manufactured taxable consumer goods purchased, the export enterprise shall no longer need to complete and submit the Form of Export Tax Refund Declaration for Purchases on a Batch-to-Batch Basis to the competent tax authority who shall instead check the purchase vouchers via the export tax management system.
VI. If before the deadline for export tax refund (exemption) declaration, the export declaration forms, the certificates of commissioned export, the certificates of consigned export or the VAT vouchers for purchases submitted by export enterprises or other entities for export tax refund (exemption) declaration have no corresponding electronic information found or the information contained therein is not consistent with the corresponding electronic information, the export enterprises or other entities shall submit the Declaration Form of No Relevant Electronic Information for Vouchers for Export Tax Refund (Exemption) (Appendix II) to the competent tax authority before the said deadline.
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