Laws of the People's Republic of China

Circular of the State Administration of Taxation on Transmitting the Circular of General Administration of Customs on Relevant Issues concerning the Resumption of the Issuance of Couplet of Certification of Declaration Bill for Export Goods on Gold and its Ornamental Articles

Guo Shui Han [2006] No. 814

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

In order to solve the problem that some export enterprises are unable to go through the formalities of tax exemption for the export of products containing gold, the General Administration of Customs, after discussions, released the Circular of General Administration of Customs on Relevant Issues concerning the Resumption of the Issuance of Couplet of Certification of Declaration Bill for Export Goods on Gold and its Ornamental Articles (Shu Jian Fa [2006] No. 313). And this document coded Shu Jian Fa [2006] No. 313 is hereby transmitted to you, please implement it in accordance with relevant provisions.

Where the Couplet of Export Rebate of the Declaration Bill for Export Goods for the relevant products containing gold before the release of the document coded Shu Jian Fa [2006] No. 313 is unable to de acquired due to the implementation of the Circular of the General Administration of Customs on Suspending the Issuance of the Couplet of Export Rebate Certification of the Declaration Bill for Export Goods on Gold Raw Materials of Gold Ornamental Articles (Shu Tong [2000] No. 486), the export enterprise concerned shall be allowed to go through the formalities of tax exemption with the relevant certifications issued by the customs authorities and the special invoice for value-added tax, the verifying and writing-off instrument for received foreign exchange and other evidentiary documents.

Annex: Circular of General Administration of Customs on Relevant Issues concerning the Resumption of the Issuance of Couplet of Certification of Declaration Bill for Export Goods on Gold and its Ornamental Articles

State Administration of Taxation

August 22, 2006 Annex: Circular of General Administration of Customs on Relevant Issues concerning the Resumption of the Issuance of Couplet of Certification of Declaration Bill for Export Goods on Gold and its Ornamental Articles

Shu Jian Fa [2006] No. 313

Guangdong Branch Office, Tianjin and Shanghai Agencies, all the customs authorities directly under the General Administration of Customs, all educational institutions:

Letter of Shenzhen Customs on Asking for Instruction on the Question of Export Rebate in Relation to Export of Products Containing Gold (Shen Guan Shen [2006] No. 252) is recently received, and after studies and discussions with the State Administration of Taxation, a circular is hereby given on relevant issues as follows:

In accordance with the policy provisions that "no rebate shall be given to export of gold and gold raw materials of gold ornamental articles" in the Circular of the Ministry of Finance, the State Administration of Taxation, and the People's Bank of China on Relevant Taxation Provisions concerning the Distribution, Sale and Export of Gold, the General Administration of Customs released the Circular of the General Administration of Customs on Suspending the Issuance of the Couplet of Export Rebate Certification of the Declaration Bill for Export Goods on Gold Raw Materials of Gold Ornamental Articles (Shu Tong [2000] No. 486), suspending the issuance of the Couplet of Certification of the Declaration Bill for Export Goods on export of gold and its ornamental articles.

In 2005 and 2006, the State Administration of Taxation released successively the Circular of the State Administration of Taxation on the Taxation Policy for the Export of Products Containing Gold (Guo Shui Fa [2005] No. 125), and the Supplementary Circular of the State Administration of Taxation on Relevant Issues concerning the Carrying-out of a Tax Exemption Policy on Products Containing Gold (Guo Shui Fa [2006] No. 10), prescribing that "an enterprise, when going through the formalities of value-added tax exemption for products containing gold, shall provide the Couplet of Certification of Declaration Bill for Export Goods issued by the customs authorities".

In order to cooperate with the State Administration of Taxation in carrying out its policy of value-added tax exemption on export of products containing gold, and after studies, the document coded Shu Tong [2000] No. 486 shall be abolished as of the release of this Circular, and the issuance of the Couplet of Certification of Declaration Bill for Export Goods (exclusively used for tax rebate) shall be resumed. With regard to gold and its ornamental articles which are exported before the release of this Circular, the State Administration of Taxation shall notify the relevant authorities in charge of tax rebate to handle the formalities of value-added tax exemption and credit upon the relevant invoices provided by the enterprises, and the customs authorities will not reissue the Couplet of Certification of Declaration Bill for Export Goods.

Please abide by and implement the aforesaid provisions.

General Administration of Customs

August 21, 2006