Laws of the People's Republic of China

Circular of State Administration of Taxation on Disseminating the Export Tax Refund Rate Library of 2007

Guo Shui Han [2007] No. 242

The competent departments of taxation in all provinces, autonomous regions, municipalities directly under the Central Government and cities specially designated in the state plan:

In accordance with the current policy of export tax refund/exemption, State Administration of Taxation has, on the basis of Import and Export Tax Regulations of 2007 issued by the customs (10-digit e-version), compiled the Export Tax Refund Rate Library of 2007 (No. 20070301A). Now it is distributed to the competent departments of taxation at various levels and hereby notified:

I.

The Export Tax Refund Rate Library is under the "programme releasing" folder of FTP Communication Server (100.16.125.25) of the Department of Import and Export Taxation Administration, State Administration of Taxation. The competent departments of taxation shall download it and the administrator of the export refund examination system shall upgrade the original export refund rate library. Meanwhile, the competent departments of taxation at various levels shall timely send the upgrade packages of export refund rate library (Foreign Trade Enterprise Export Refund Application System 9.0 and Manufacturing Enterprise Export Refund Application System 7.0) to the exporting enterprises.

II.

The competent departments of taxation at various levels shall timely report the problems found in the execution of the export tax refund rate library to (the Department of Import and Export Taxation Administration of) the State Administration of Taxation. No change or modification of export tax refund rate is allowed without the permission of the State Administration of Taxation.

State Administration of Taxation

February 28, 2007