Laws of the People's Republic of China

Circular of the State Administration of Taxation concerning Intensifying the Administration of the Trial Implementation of Tax Exemption, Offset and Refund for the Export of Purchased Products by Specified Producing Enterprises

Guo Shui Han [2007] No.468

All state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:

By the end of 2006, in light of the actual situation of the previous period of the trial implementation of tax exemption, offset and refund for the export of purchased products by specified producing enterprises, the State Administration of Taxation, after consulting with the Ministry of Finance, issued the Circular of the State Administration of Taxation on the Adjustment of the List of Enterprises Selected for the Trial Implementation of Tax Exemption, Offset and Refund for the Export of Purchased Products (Guo Shui Han [2006]No.945), made some adjustments on the list of selected enterprises and advanced new requirements for doing a good job. With a view to guaranteeing the smooth operation of the trial work of tax exemption, offset and refund for the export of purchased products by producing enterprises and intensify the administration of tax collection, a circular on relevant issues is hereby rendered as follows:

1.

In each locality, the trial work of tax exemption, offset and refund for the export of purchased products by producing enterprises shall be paid high attention, the examination and approval of applications of specified enterprises for tax exemption, offset and refund for the export of purchased products shall be done in strict accordance with Document Guo Shui Han [2006] No.945, the authenticity of the relevant vouchers and electronic information on tax refund (exemption) shall be guaranteed, and the features and changes of the export of purchased products by producing enterprises shall be under close watch.

2.

Specific administrative measures shall be formulated. In each region, effective and feasible administrative measures shall be formulated in light of the actual situation so as to ensure the implementation of policies on the trial work of tax exemption, offset and refund for the export of purchased products by producing enterprises and guarantee the trial work is pertinent, the administration is effective and the measures are effectively implemented.

3.

The summarizing and reporting work shall be well done. The summarizing work shall be well done so as to find out problems in the trial implementation in time and put forward suggestions in respect of solving these problems. Each region shall upload electronic documents indicating the semiannual and annual trial implementation, suggestions and the Statistical Table of the Export of Purchased Cargos by Specified Producing Enterprises (see Appendix) to "upload by local bureaus/work arrangement of SAT" on the communication server of the Import and Export Department of the State Administration of Taxation before July 10, 2007 and January 10, respectively, 2008.

Appendix: Statistical Table of the Export of Purchased Commodities by Specified Producing Enterprises

State Administration of Taxation

April 30, 2007

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Appendix:

Statistical Form of the Export of Purchased Commodities by Specified Producing Enterprises

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Reported by:¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡ Period:                                         Unit:                                              10,000 yuan/ USD 10,000

Tabulator:¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡  Principal:¡¡¡¡¡¡¡¡¡¡¡¡¡¡ ¡¡¡¡¡¡¡¡¡¡¡¡  Date:¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡ 

¡¡¡¡Notes:

¡¡¡¡1. The first six digits of the customs tariff number of the category concerned shall be filled out in Columns No.11 and No.12. Where more than one category are involved, they shall be arranged in the sequence of customs tariff numbers.

      2. The span of difference between the categories of purchased commodities and those of self-made products and between the different categories of purchased commodities shall be paid attention to in all regions.
      3. The data filled out in Columns 3 through 10 shall be the related data of the enterprise from January 2007 to June 2007 for the first report made by the enterprise and the data of the enterprise of the whole year for the following reports.