Announcement of the State Administration of Taxation on Export Tax Refund (Exemption) Issues related to Harmonization of the Criteria for Small-scale Taxpayers

Announcement of the State Administration of Taxation on Export Tax Refund (Exemption) Issues related to Harmonization of the Criteria for Small-scale Taxpayers

Announcement of the State Administration of Taxation [2018] No.20

April 22, 2018

Pursuant to the Circular of the Ministry of Finance and the State Administration of Taxation on Harmonizing the Criteria for Small-scale Value-added Tax Payers (Cai Shui [2018] No.33), the Announcement of the State Administration of Taxation on Several Value-added Tax Issues including Harmonizing the Criteria for Small-scale Taxpayers (Announcement of the State Administration of Taxation [2018] No.18) and the existing regulations on export tax refund (exemption), the export tax refund (exemption) issues related to the harmonization of the criteria for small-scale taxpayers are hereby announced as follows:

I. With regard to general taxpayers re-registered as small-scale taxpayers (hereinafter referred to as "re-registered taxpayers"), for the exports of goods and services eligible for VAT refund (exemption) policies or the taxable cross-border activities eligible for zero VAT rate (hereinafter together referred to as the "exports or services") performed by them when they were still general taxpayers, they shall still apply for export tax refund (exemption) and handle the related matters in accordance with the existing regulations.
　　......