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| 2005041920050501State Administration of Taxationepdf/e04273.pdfP3,E34export, tax refund, foreign trade,tax amount,processing trade with imported materialse04273Notice of the State Administration of Taxation on Relevant Issues concerning Export Enterprises' Failing to Declare the Tax Refund (Exemption) of Exported Goods within Prescribed TimeNo. 68[2005] of the State Administration of TaxationThe bureaus of state taxes of all provinces, autonomous regions, municipalities directly under the Central Government and the cities specifically designated in the state plan:After the distribution of the Notice of the State Administration of Taxation on the Relevant Issues concerning the Administration of Tax Refund (Exemption) of Exported Goods (No.64 [2004] of the State Administration of Taxation), some regions have inquired about such issues regarding the taxation treatment for those goods that fail to be declared for tax refund within the prescribed time and regarding the application for the postponement of declaration for tax refund (exemption). Upon deliberation, we hereby notify as follows:I.For those goods that fail to be declared to the tax refund department of the competent tax authority for tax refund for exports by any foreign trade enterprise within 90 days as of the date of goods declaration for export (in line with the export date as indicated in the declaration form of exported goods (exclusively used for tax refund for exports)), unless there are otherwise provisions or subject to special reasons, the relevant enterprise shall, after obtaining the approval of the tax authority above the city /prefecture level, make tax return to the collection department of the competent tax authority and calculate and deduct the output tax payable. Where the aforesaid goods belong to taxable consumer ones, the enterprise thereof shall make declaration pursuant to the relevant provisions on consumption tax.II.The foreign trade enterprise shall calculate and deduct the output tax payable or calculate the payable tax amount:(1)the calculation formula for the output tax payable of general taxpayers:output tax payable=(off-shore price of exported goods ¡Á foreign exchange quotation of Renminbi) ¡Â(1+legal VAT rate) ¡Álegal VAT rate(2)the calculation formula for the payabl e tax amount of small-scale taxpayers:tax payable amount=((off-shore price of exported goods ¡Á foreign exchange quotation of Renminbi) ¡Â(1+taxation rate) ¡Átaxation rateIII.For those goods that are exported in the form of processing trade with imported materials but fails to be declared for tax refund for exports within the prescribed time, the export enterprise thereof shall calculate and deduct the output tax payable or calculate the payable tax amount on the basis of the balance between the off-shore price of those goods as exported again and the price of imported materials as consumed.IV.Where an export enterprise applies for postponement of the declaration of tax refund (exemption) for exported goods, the tax refund department of the competent tax authority shall perform its duties according to the provisions of Article 3 of Document No. 64[2004] of the State Administration of Taxation and Article 1 of the Supplementary Notice of the State Administration of Taxation on the Relevant Issues concerning the Administration of Tax Refund (Exemption) for Exported Goods (No. 113[2004] of the State Administration of Taxation). Besides, if an export enterprise puts forward justifiable explanation in written form, it may, upon the examination and approval of the tax authority at or above the city / prefecture level, declare to handle the tax refund (exemption) within the time limit as approved.V.With a view to effectively implementing the aforesaid provisions, the bureaus of local taxes of all regions shall intensify the connection between tax collection and tax refund, and establish and improve the working system and administrative measures regarding the communication and collaboration between the departments of tax collection and tax refund.VI.The present Notice shall go into effect as of May 1, 2005.the State Administration of TaxationApril 19, 2005 |
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