Laws of the People's Republic of China

Circular of the State Administration of Taxation on the Pilot Work Concerning the Transfer of the Examination and Approval Power about the Tax Refund (Exemption) for Exported Goods to the Lower Levels

Guo Shui Han [2006] No.891

The state tax bureau of each province, autonomous region, municipality directly under the Central Government and each city specifically designated in the state plan,

After the Circular of the State Administration of Taxation on Conducting the Pilot Work concerning the Transfer of the Examination and Approval Power about the Tax Refund (Exemption) for Exported Goods to the Lower Levels (Guo Shui Han [2006] No.502) has been delivered to the lower levels, the pilot reform entities of examination and approval power about the tax refund (exemption) for exported goods are determined in all regions. The relevant matters about the export tax refund (exemption) administration in the pilot work of all the regions are herby notified as follows:

1.

After the examination and approval power about the tax refund (exemption) for exported goods reaches the taxation authority at the level of pilot county (district, banner and county-level city, similarly hereinafter), the taxation authority at the level of districted city or autonomous prefecture or above (hereinafter referred to as the municipal taxation authority) shall highlight its administrative functions, and gradually shift its work emphasis to the export tax refund administration. Meanwhile, the municipal taxation authority shall regularly conduct random inspections to examination and approval of tax refund (exemption) for exported goods by the county-level taxation authority.

2.

If there are some matters about the examination and approval of tax refund (exemption) for exported goods such as the postpone of the declaration of tax refund (exemption) for exported goods or the postpone of the issuance of a certificate on entrusted export of an export enterprise in a pilot area and so on, it shall, unless otherwise stipulated, still be examined and approved by the taxation authority at the municipal level or above.

3.

A pilot county-level taxation authority shall, by guaranteeing the quantity and quality of full-time management staffs for export tax refund, ensure the requirements for the pilot work be met, and keep the full-time management staffs for export tax refund relatively stable.

4.

The provincial or municipal taxation authority shall strengthen the training of management staffs for export tax refund of the county-level taxation authority, try to enhance their comprehensive quality and working ability, and shall, within one or two years, conduct a comprehensive training to all the management staffs for export tax refund of the county-level taxation authority.

5.

Each taxation authority at the provincial level shall closely watch the conditions on the pilot reform of examination and approval power about tax refund (exemption) for exported goods, grasp the pilot entities' conditions of examination and approval, summarize the experiences for the pilot work regularly, and make a report about the problems encountered in the pilot work to (the Department of Import and Export Tariffs of) the General Administration of Taxation in a timely manner.

The State Administration of Taxation

September 28, 2006