Laws of the People's Republic of China

The General Administration of Taxation

Circular of the General Administration of Taxation on Revising the Declaration Form of Export Rebates (Exemption) for Exported Goods

Guo Shui Fa No.2 [2006]

Bureaus of State Taxes in all provinces, autonomous regions, municipalities under direct control of the Central Government, and cities specially designated in the state plan:

In accordance with the Detailed Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China and with relevant provisions of the General Administration of Taxation, the General Administration of Taxation, after studies, decides to revise relevant contents of the existing Declaration Form of Export Rebates (Exemption) for Exported Goods, and to start to use the new edition. And this circular is hereby released on relevant issues:

I.

As of the date of January 1, 2006, the new edition of Declaration Form of Export Rebates (Exemption) for Exported Goods shall start to be used in all places at the same time. Compared with the old edition, the avow of the applicant is added to the new edition of Declaration Form of Export Rebates (Exemption) for Exported Goods, i.e. the declarant shall avow in the form of new edition these sentences as follows: "the contents filled in all columns of this form is true and lawful, in line with the situation of actually exported goods, and the export business declared this time is not such business as 'Four Selfs and Three Nos (the Four Selfs are the investor or intermediary's bringing clients itself, bringing supply of goods itself, bringing the bill of exchange itself and declaring at the customs itself, and the Three Nos are the export enterprise's having no export goods, no suppliers of goods and no foreign businessmen)' and other which is against the normal export business procedures. Otherwise, the enterprise hereof is ready to assume the relevant liabilities because of this".

II.

The Declaration Form of Export Rebates (Exemption) for Export Goods revised this time includes these two kinds as follows:

1.

The Summarizing Declaration Form of Export Rebates for Foreign-trade Enterprises (Annex I)

2.

The Summarizing Form of Declaring Credit Exemption and Export Rebates for Manufacturing Enterprises (Annex II)

III.

This circular shall enter into force as the date of January 1, 2006. And the concrete implementation date shall refer to the export date specified in the Declaration Form for Export Goods (exclusively used for export rebates).

Annexes:

1.

The Summarizing Declaration Form of Export Rebates for Export Goods for Foreign-trade Enterprises (omitted)

2.

The Summarizing Form of Declaring Credit Exemption and Export Rebates for Export Goods for Manufacturing Enterprises (omitted)

The General Administration of Taxation

January 4, 2006