Chapter I General Provisions Article 1 regulates the taxation of export goods exemption (exemption), according to the Law of the People's Republic of China on Tax Collection and Administration, the Implementation Rules of the Tax Collection Administration Law of the People's Republic of China, and the Provisional Regulations on Value Added Tax of the People's Republic of China The "Provisional Regulations on Consumption Tax of the People's Republic of China" and other state-related provisions on the tax refund (exemption) for export goods shall be formulated.
Article 2 The goods exported or commissioned by the exporter may, unless otherwise stipulated, be submitted to the local State Taxation Bureau (hereinafter referred to as the tax authorities) for approval after the goods are declared for export and financially sold for accounting. Refund or exempt from VAT and consumption tax.
The exporters mentioned in the present Measures include foreign trade operators, production enterprises that are not authorized to export and export, and enterprises and personnel with specific refund (exemption) tax. ??
The above-mentioned foreign trade operators refer to legal persons, other organizations or individuals engaged in foreign trade business activities that are subject to industrial and commercial registration or other practice procedures in accordance with the law and are granted export management qualifications by the Ministry of Commerce and its authorized units. Among them, individuals (including foreigners) refer to registration as individual industrial and commercial households, individual proprietorship enterprises or partnership enterprises. ??
The above-mentioned enterprises and personnel for specific refund (exemption) tax refer to enterprises and personnel who can apply for export tax rebate (exemption) according to relevant state regulations.
Article 3 The tax refund (exemption) tax range, tax rebate rate and refund (exemption) tax method for export goods shall be implemented in accordance with relevant state regulations.
Article 4 The taxation authority shall, in accordance with the procedures for handling the tax refund (exemption) of export goods, set up the taxation (exemption) taxation management, declaration acceptance, preliminary examination, review, investigation, approval, withdrawal and transfer of the export goods according to the needs of the work. Corresponding work positions, establish a post responsibility system. Because there are fewer people who need more than one person, the personnel must follow the post supervision and control mechanism.
Chapter II Administration of Tax Refund (Exemption) for Exported Goods
Article 5 After the foreign trade operators have filed for registration in accordance with the Foreign Trade Law of the People's Republic of China and the Measures for the Registration of Foreign Trade Operators by the Ministry of Commerce, the production enterprises that do not have the qualification for export operation entrust the export of self-produced goods (including Same as self-produced products, the same below), within 30 days from the date of signing the registration and agency export agreement, hold the relevant information, fill out the "export goods return (exemption) tax identification form", go to the local tax authority to handle the export goods refund (exemption) tax authorization procedure.
The procedures for determining the tax refund (exemption) of export goods for enterprises and personnel with specific refund (exemption) tax shall be implemented in accordance with relevant state regulations.
Article 6 If an exporter who has applied for the tax refund (exemption) of export goods has changed its contents, it shall, within 30 days from the date of approval of the change by the relevant regulatory authority, apply to the tax authorities for the return of the exported goods with relevant documents. ) Change of tax authorization.
Article 7 If an exporter is dissolved, bankrupt, revoked, or other matters that should be terminated according to law, the tax refund (exemption) of the export goods shall be handled with the relevant documents and materials. ??
For exporters who apply for cancellation of registration, the tax authorities shall first settle the tax refund (exemption) of their export goods, and then go through the formalities for cancellation according to regulations.
Chapter III Declaration and Acceptance of Tax Rebate (Exemption) for Exported Goods
Article 8 The exporter shall, within the prescribed time limit, collect the relevant documents required for the tax refund (exemption) of the exported goods, and use the electronic declaration system for the export goods refund (exemption) tax approved by the State Administration of Taxation to generate electronic declaration data. The export goods return (exemption) tax return form shall be reported to the tax authorities for the procedures for refunding (exempting) the export goods. If the application is overdue, unless otherwise specified, the tax authorities will no longer accept the tax refund (exemption) of the exported goods, and the tax should be replenished according to relevant regulations.
Article 9 When an exporter declares a tax refund (exemption) for an export goods, the tax authorities shall promptly accept and conduct a preliminary examination. Upon preliminary examination, if the declaration materials, electronic declaration data and paper certificates submitted by the exporter are complete, the tax authorities shall accept the tax return (exemption) tax return of the export goods. If the application materials or paper certificates submitted by the exporter are incomplete, the tax authorities shall not accept the tax refund (exemption) of the exported goods unless otherwise specified, and shall immediately submit corrections and supplementary information to the exporter. , the requirements of the voucher. ??
After accepting the exporter's return (exemption) tax return for export goods, the tax authorities shall issue a return receipt to the exporter and register the tax return (exemption) of the export goods.
Article 10 Where the exporter's return (exemption) tax return information and paper certificate submitted by the exporter are complete, unless otherwise specified, the tax authorities may not check without relevant electronic information or electronic information before the end of the prescribed reporting period. If the discrepancies are not met, the exporter’s export tax refund (exemption) tax declaration will not be accepted.
Chapter IV Tax Rebate (Exemption) Tax Inspection and Approval of Exported Goods
Article 11 The taxation authority shall use the electronic management system for export tax refund (exemption) recognized by the State Administration of Taxation and the export tax rebate rate library issued by the General Administration of Taxation, and conduct the review and approval of export tax refund (exemption) tax in accordance with relevant regulations. Feel free to change the audit configuration of the export tax rebate (exemption) tax electronic management system, the export tax rebate rate library and the relevant electronic information received.
Article 12 After accepting the tax refund (exemption) of export goods exported by exporters, the tax authorities shall examine the legality and accuracy of the declaration vouchers and materials within the prescribed time limit, and verify the logical correspondence between the declared data. . According to the different conditions of the export goods return (exemption) tax vouchers and materials declared by the exporter, the tax authorities should focus on the following:
(1) Whether the type, content and seal of the report on the tax refund (exemption) of export goods are complete and accurate. ??
(2) Whether the electronic data provided by the tax refund (exemption) for export goods and the tax return (exemption) for export goods are consistent.
(3) Whether the certificate for returning the tax (exemption) of the exported goods is valid, and whether the tax return of the export goods is exempted (exemption) indicates whether the details are consistent. The key audit documents are:
1. Export goods declaration form (exclusive for export tax rebate). The export goods declaration form must be the original with the customs inspection stamp, the words "exclusive for export tax rebate" (except as otherwise specified), the customs number of the export declaration, the exporter's customs code, the export date, the commodity number, and the export. The main contents such as quantity and FOB price should be consistent with the declaration of tax refund (exemption). ??
2. Proxy export certificate. The name of the trustee's enterprise, the export commodity code, the export quantity, and the FOB price on the agent's export goods certificate shall be consistent with the contents of the export goods declaration form (exclusive for export tax rebate) and shall be consistent with the declaration of tax refund (exemption).
3. VAT special invoice (deductible). The VAT special invoice (deductible joint) must be completely sealed and not altered. The main contents of the billing date, quantity, amount, tax rate, etc. of the special VAT invoice (deductible) shall be matched with the report of the refund (exemption) tax. ??
4. The export collection and verification verification form (or the export collection and verification verification list, the same below). The number of the export receipt verification form, the written-off amount, and the name of the exporter shall match the approval number, FOB, and exporter name indicated on the corresponding export goods declaration form. ??
5. Consumption tax (for export goods) payment book. The contents of each column of the consumption tax (for export goods) payment statement shall be consistent with the corresponding invoice; the tax collection authority and the national treasury (bank) seal must be complete and meet the requirements.
Article 13 After conducting a manual review of the declared export tax exemption (exemption) tax vouchers and materials, the tax authorities shall use the electronic system of export tax refund (exemption) tax to conduct a computer audit and return the exporter’s declared export goods ( Exempted from the electronic data, vouchers and materials provided by the tax, and the export goods declaration form, export receipt verification form, agent export certificate, special value-added tax invoice, consumption tax (exclusive for export goods) delivered by the State Administration of Taxation and relevant departments. Check electronic information such as books. The key points for review and verification are: ??
(1) Electronic information for export declarations. Whether the customs number, export date, commodity code, export quantity and FOB price of the export declaration are consistent with the electronic information check;
(2) Acting export certificate electronic information. Whether the number of the agent's export certificate, the commodity code, the date of export, and the FOB export price are consistent with the electronic information check;
(3) Electronic information on the export verification form. Whether the items such as the export receipt verification number are consistent with the electronic information check;
(4) A library of export tax rebate rates. Whether the exporter declares that the goods subject to export tax rebate (exemption) are non-refundable goods, and whether the declared tax rebate rate is consistent with the tax rebate rate in the export tax rebate rate library. ??
(5) Electronic information on special invoices for value-added tax. The billing date, amount, tax amount, taxpayer identification number, invoice code, and invoice number of the VAT special invoice are consistent with the electronic information check of the VAT special invoice. ??
In the verification of VAT special invoices, VAT special invoice auditing and investigation information should be used. If the VAT special invoice auditing or investigation information is not received yet, the tax authorities may first use the VAT special invoice certification information, but must promptly use the relevant audit and consultation information for review; if the review is wrong, it must be recovered in time. (exempt) tax.
(6) Electronic information on the consumption tax (for export goods) payment book. Whether the number of the consumption tax (for export goods) payment book, the customs code of the purchase company, the taxable amount, the paid tax amount, and the tax rate (amount) are consistent with the electronic information check.
Article 14: In the course of review, the tax authorities shall notify the exporter to make adjustments or re-declaration of the non-conforming declaration vouchers and materials found; the suspected points found in the computer audit shall be handled in strict accordance with relevant regulations; If the exporter’s declared export tax refund (exemption) tax certificate and information are in doubt, they shall be handled as follows:
(1) Where there is no electronic information or verification of the tax refund and exemption of the export goods declared by the exporter, the inspection shall be carried out in time according to the regulations. ??
(2) Where there is any doubt about the paper certificate such as the export goods declaration form (exclusive for export tax rebate) and the export receipt verification form, it shall send a letter to the relevant department for verification. ??
(3) Where there is any doubt about the special value-added tax invoice issued by the anti-counterfeiting tax control system (deductible joint), it shall apply to the tax inspecting department at the same level for verification through the tax system special invoice inspection system of the tax system;
(4) If there is any doubt about the exporter's declaration of the source of goods for export, tax payment, or the operation status of the supplier, the tax authorities shall initiate a letter investigation according to the relevant provisions of the State Administration of Taxation, or submit an application to the tax inspection department at the same level. The tax inspection department shall conduct investigations in accordance with relevant regulations and handle them according to the reply or investigation.
Article 15 If an exporter submits an application for the relevant export goods return (exemption) tax certificate, the tax authorities shall issue relevant certificates in time if they meet the relevant regulations upon examination and approval.
Article 16 The tax refund (exemption) of export goods shall be examined and approved by the tax authorities at or above the municipality or autonomous prefecture (including the level) in accordance with the relevant regulations. ??
After the examination and approval, the tax authorities shall go through the formalities of returning or relocating the warehouse in accordance with relevant regulations.
Chapter V Daily Management of Tax Rebate (Exemption) of Exported Goods
Article 17 The tax authorities shall promptly announce the relevant policies and regulations on the tax refund (exemption) of export goods, and strengthen the propaganda, counseling and training for exporters.
Article 18 The taxation authority shall do a good job in the analysis and reporting of the tax rebate (exemption) of export goods and its implementation. The tax authorities must handle the withdrawal and transfer of the warehouse within the export refund (exemption) tax plan issued by the State Administration of Taxation.
Article 19 The tax authorities shall promptly settle the tax refund (exemption) of the export goods of the exporter in the following circumstances: ??
(1) If the exporter is dissolved, bankrupt, revoked, or other matters that should be terminated according to law, the export tax refund (exemption) tax shall be cancelled, or the export goods shall be cancelled (exempted). ??
(2) The exporter violates relevant state policies and regulations and is stopped from exporting tax refund rights for a certain period of time.
Article 20 The taxation authority shall establish an assessment mechanism and monitoring mechanism for the refund (exemption) of export goods, strengthen the management of tax refund (exemption) of export goods, and prevent the occurrence of tax fraud cases.
Article 21 The taxation authority shall, in accordance with the regulations, do a good job in receiving, using and managing the electronic data of the tax refund (exemption) of export goods, guarantee the safety of the electronic management system for the refund (exemption) of export goods, and regularly make electronic data. Backup and equipment maintenance work.
Article 22 The taxation authority shall establish an archives management system for the tax refund and exemption of export goods. The tax refund certificate and materials for export goods shall be kept for 10 years. However, unless otherwise provided by laws and administrative regulations. The specific management measures shall be formulated by the provincial-level national tax bureaus.
Chapter violation handling
Article 23 If an exporter has one of the following acts, the taxation authority shall impose penalties in accordance with Article 60 of the Law of the People's Republic of China on Tax Collection and Administration:
(1) failing to go through the procedures for determining, changing or canceling the tax refund (exemption) of export goods as required;
(2) failing to set up, use and keep the tax books, vouchers and materials related to the return (exemption) of export goods as required.
Article 24 If an exporter refuses to inspect or refuse to provide tax books, vouchers and materials concerning the return (exemption) of export goods, the tax authorities shall impose penalties in accordance with Article 70 of the Law of the People's Republic of China on Tax Collection and Administration. . ??
Article 25 If an exporter defrauds the state's export tax rebate by false reporting of export or other deceptive means, the taxation authority shall handle it in accordance with the provisions of Article 66 of the Law of the People's Republic of China on Tax Collection and Administration. ??
Exporters who defraud the state's export tax rebate may, with the approval of the State Taxation Administration at or above the provincial level, stop their export tax rebate for more than six months. Goods that are self-employed, entrusted or agent-exported during the period when the export tax rebate is suspended shall not be refunded (exempted).
Article 26 If an exporter violates the regulations and needs to take tax preservation measures and tax enforcement measures, the tax authorities shall implement the relevant provisions of the Law of the People's Republic of China on Tax Collection and the Detailed Rules for the Implementation of the Law of the People's Republic of China on Tax Collection and Administration. .
Chapter VII Supplementary Provisions
Article 27 Other management matters not specified in these Measures shall be handled in accordance with the relevant provisions of the Laws and Administrative Regulations such as the Law of the People's Republic of China on Tax Collection and the Regulations for the Implementation of the Tax Collection Administration Law of the People's Republic of China.
Article 28 The State Administration of Taxation is responsible for the interpretation of these Measures.
Article 29 These Measures shall come into force on May 1, 2005. Where the previous provisions are inconsistent with these Measures, these Measures shall prevail.
The authenticity of this information has not been confirmed by the international electrical network, for your reference only.
Article 2 The goods exported or commissioned by the exporter may, unless otherwise stipulated, be submitted to the local State Taxation Bureau (hereinafter referred to as the tax authorities) for approval after the goods are declared for export and financially sold for accounting. Refund or exempt from VAT and consumption tax.
The exporters mentioned in the present Measures include foreign trade operators, production enterprises that are not authorized to export and export, and enterprises and personnel with specific refund (exemption) tax. ??
The above-mentioned foreign trade operators refer to legal persons, other organizations or individuals engaged in foreign trade business activities that are subject to industrial and commercial registration or other practice procedures in accordance with the law and are granted export management qualifications by the Ministry of Commerce and its authorized units. Among them, individuals (including foreigners) refer to registration as individual industrial and commercial households, individual proprietorship enterprises or partnership enterprises. ??
The above-mentioned enterprises and personnel for specific refund (exemption) tax refer to enterprises and personnel who can apply for export tax rebate (exemption) according to relevant state regulations.
Article 3 The tax refund (exemption) tax range, tax rebate rate and refund (exemption) tax method for export goods shall be implemented in accordance with relevant state regulations.
Article 4 The taxation authority shall, in accordance with the procedures for handling the tax refund (exemption) of export goods, set up the taxation (exemption) taxation management, declaration acceptance, preliminary examination, review, investigation, approval, withdrawal and transfer of the export goods according to the needs of the work. Corresponding work positions, establish a post responsibility system. Because there are fewer people who need more than one person, the personnel must follow the post supervision and control mechanism.
Chapter II Administration of Tax Refund (Exemption) for Exported Goods
Article 5 After the foreign trade operators have filed for registration in accordance with the Foreign Trade Law of the People's Republic of China and the Measures for the Registration of Foreign Trade Operators by the Ministry of Commerce, the production enterprises that do not have the qualification for export operation entrust the export of self-produced goods (including Same as self-produced products, the same below), within 30 days from the date of signing the registration and agency export agreement, hold the relevant information, fill out the "export goods return (exemption) tax identification form", go to the local tax authority to handle the export goods refund (exemption) tax authorization procedure.
The procedures for determining the tax refund (exemption) of export goods for enterprises and personnel with specific refund (exemption) tax shall be implemented in accordance with relevant state regulations.
Article 6 If an exporter who has applied for the tax refund (exemption) of export goods has changed its contents, it shall, within 30 days from the date of approval of the change by the relevant regulatory authority, apply to the tax authorities for the return of the exported goods with relevant documents. ) Change of tax authorization.
Article 7 If an exporter is dissolved, bankrupt, revoked, or other matters that should be terminated according to law, the tax refund (exemption) of the export goods shall be handled with the relevant documents and materials. ??
For exporters who apply for cancellation of registration, the tax authorities shall first settle the tax refund (exemption) of their export goods, and then go through the formalities for cancellation according to regulations.
Chapter III Declaration and Acceptance of Tax Rebate (Exemption) for Exported Goods
Article 8 The exporter shall, within the prescribed time limit, collect the relevant documents required for the tax refund (exemption) of the exported goods, and use the electronic declaration system for the export goods refund (exemption) tax approved by the State Administration of Taxation to generate electronic declaration data. The export goods return (exemption) tax return form shall be reported to the tax authorities for the procedures for refunding (exempting) the export goods. If the application is overdue, unless otherwise specified, the tax authorities will no longer accept the tax refund (exemption) of the exported goods, and the tax should be replenished according to relevant regulations.
Article 9 When an exporter declares a tax refund (exemption) for an export goods, the tax authorities shall promptly accept and conduct a preliminary examination. Upon preliminary examination, if the declaration materials, electronic declaration data and paper certificates submitted by the exporter are complete, the tax authorities shall accept the tax return (exemption) tax return of the export goods. If the application materials or paper certificates submitted by the exporter are incomplete, the tax authorities shall not accept the tax refund (exemption) of the exported goods unless otherwise specified, and shall immediately submit corrections and supplementary information to the exporter. , the requirements of the voucher. ??
After accepting the exporter's return (exemption) tax return for export goods, the tax authorities shall issue a return receipt to the exporter and register the tax return (exemption) of the export goods.
Article 10 Where the exporter's return (exemption) tax return information and paper certificate submitted by the exporter are complete, unless otherwise specified, the tax authorities may not check without relevant electronic information or electronic information before the end of the prescribed reporting period. If the discrepancies are not met, the exporter’s export tax refund (exemption) tax declaration will not be accepted.
Chapter IV Tax Rebate (Exemption) Tax Inspection and Approval of Exported Goods
Article 11 The taxation authority shall use the electronic management system for export tax refund (exemption) recognized by the State Administration of Taxation and the export tax rebate rate library issued by the General Administration of Taxation, and conduct the review and approval of export tax refund (exemption) tax in accordance with relevant regulations. Feel free to change the audit configuration of the export tax rebate (exemption) tax electronic management system, the export tax rebate rate library and the relevant electronic information received.
Article 12 After accepting the tax refund (exemption) of export goods exported by exporters, the tax authorities shall examine the legality and accuracy of the declaration vouchers and materials within the prescribed time limit, and verify the logical correspondence between the declared data. . According to the different conditions of the export goods return (exemption) tax vouchers and materials declared by the exporter, the tax authorities should focus on the following:
(1) Whether the type, content and seal of the report on the tax refund (exemption) of export goods are complete and accurate. ??
(2) Whether the electronic data provided by the tax refund (exemption) for export goods and the tax return (exemption) for export goods are consistent.
(3) Whether the certificate for returning the tax (exemption) of the exported goods is valid, and whether the tax return of the export goods is exempted (exemption) indicates whether the details are consistent. The key audit documents are:
1. Export goods declaration form (exclusive for export tax rebate). The export goods declaration form must be the original with the customs inspection stamp, the words "exclusive for export tax rebate" (except as otherwise specified), the customs number of the export declaration, the exporter's customs code, the export date, the commodity number, and the export. The main contents such as quantity and FOB price should be consistent with the declaration of tax refund (exemption). ??
2. Proxy export certificate. The name of the trustee's enterprise, the export commodity code, the export quantity, and the FOB price on the agent's export goods certificate shall be consistent with the contents of the export goods declaration form (exclusive for export tax rebate) and shall be consistent with the declaration of tax refund (exemption).
3. VAT special invoice (deductible). The VAT special invoice (deductible joint) must be completely sealed and not altered. The main contents of the billing date, quantity, amount, tax rate, etc. of the special VAT invoice (deductible) shall be matched with the report of the refund (exemption) tax. ??
4. The export collection and verification verification form (or the export collection and verification verification list, the same below). The number of the export receipt verification form, the written-off amount, and the name of the exporter shall match the approval number, FOB, and exporter name indicated on the corresponding export goods declaration form. ??
5. Consumption tax (for export goods) payment book. The contents of each column of the consumption tax (for export goods) payment statement shall be consistent with the corresponding invoice; the tax collection authority and the national treasury (bank) seal must be complete and meet the requirements.
Article 13 After conducting a manual review of the declared export tax exemption (exemption) tax vouchers and materials, the tax authorities shall use the electronic system of export tax refund (exemption) tax to conduct a computer audit and return the exporter’s declared export goods ( Exempted from the electronic data, vouchers and materials provided by the tax, and the export goods declaration form, export receipt verification form, agent export certificate, special value-added tax invoice, consumption tax (exclusive for export goods) delivered by the State Administration of Taxation and relevant departments. Check electronic information such as books. The key points for review and verification are: ??
(1) Electronic information for export declarations. Whether the customs number, export date, commodity code, export quantity and FOB price of the export declaration are consistent with the electronic information check;
(2) Acting export certificate electronic information. Whether the number of the agent's export certificate, the commodity code, the date of export, and the FOB export price are consistent with the electronic information check;
(3) Electronic information on the export verification form. Whether the items such as the export receipt verification number are consistent with the electronic information check;
(4) A library of export tax rebate rates. Whether the exporter declares that the goods subject to export tax rebate (exemption) are non-refundable goods, and whether the declared tax rebate rate is consistent with the tax rebate rate in the export tax rebate rate library. ??
(5) Electronic information on special invoices for value-added tax. The billing date, amount, tax amount, taxpayer identification number, invoice code, and invoice number of the VAT special invoice are consistent with the electronic information check of the VAT special invoice. ??
In the verification of VAT special invoices, VAT special invoice auditing and investigation information should be used. If the VAT special invoice auditing or investigation information is not received yet, the tax authorities may first use the VAT special invoice certification information, but must promptly use the relevant audit and consultation information for review; if the review is wrong, it must be recovered in time. (exempt) tax.
(6) Electronic information on the consumption tax (for export goods) payment book. Whether the number of the consumption tax (for export goods) payment book, the customs code of the purchase company, the taxable amount, the paid tax amount, and the tax rate (amount) are consistent with the electronic information check.
Article 14: In the course of review, the tax authorities shall notify the exporter to make adjustments or re-declaration of the non-conforming declaration vouchers and materials found; the suspected points found in the computer audit shall be handled in strict accordance with relevant regulations; If the exporter’s declared export tax refund (exemption) tax certificate and information are in doubt, they shall be handled as follows:
(1) Where there is no electronic information or verification of the tax refund and exemption of the export goods declared by the exporter, the inspection shall be carried out in time according to the regulations. ??
(2) Where there is any doubt about the paper certificate such as the export goods declaration form (exclusive for export tax rebate) and the export receipt verification form, it shall send a letter to the relevant department for verification. ??
(3) Where there is any doubt about the special value-added tax invoice issued by the anti-counterfeiting tax control system (deductible joint), it shall apply to the tax inspecting department at the same level for verification through the tax system special invoice inspection system of the tax system;
(4) If there is any doubt about the exporter's declaration of the source of goods for export, tax payment, or the operation status of the supplier, the tax authorities shall initiate a letter investigation according to the relevant provisions of the State Administration of Taxation, or submit an application to the tax inspection department at the same level. The tax inspection department shall conduct investigations in accordance with relevant regulations and handle them according to the reply or investigation.
Article 15 If an exporter submits an application for the relevant export goods return (exemption) tax certificate, the tax authorities shall issue relevant certificates in time if they meet the relevant regulations upon examination and approval.
Article 16 The tax refund (exemption) of export goods shall be examined and approved by the tax authorities at or above the municipality or autonomous prefecture (including the level) in accordance with the relevant regulations. ??
After the examination and approval, the tax authorities shall go through the formalities of returning or relocating the warehouse in accordance with relevant regulations.
Chapter V Daily Management of Tax Rebate (Exemption) of Exported Goods
Article 17 The tax authorities shall promptly announce the relevant policies and regulations on the tax refund (exemption) of export goods, and strengthen the propaganda, counseling and training for exporters.
Article 18 The taxation authority shall do a good job in the analysis and reporting of the tax rebate (exemption) of export goods and its implementation. The tax authorities must handle the withdrawal and transfer of the warehouse within the export refund (exemption) tax plan issued by the State Administration of Taxation.
Article 19 The tax authorities shall promptly settle the tax refund (exemption) of the export goods of the exporter in the following circumstances: ??
(1) If the exporter is dissolved, bankrupt, revoked, or other matters that should be terminated according to law, the export tax refund (exemption) tax shall be cancelled, or the export goods shall be cancelled (exempted). ??
(2) The exporter violates relevant state policies and regulations and is stopped from exporting tax refund rights for a certain period of time.
Article 20 The taxation authority shall establish an assessment mechanism and monitoring mechanism for the refund (exemption) of export goods, strengthen the management of tax refund (exemption) of export goods, and prevent the occurrence of tax fraud cases.
Article 21 The taxation authority shall, in accordance with the regulations, do a good job in receiving, using and managing the electronic data of the tax refund (exemption) of export goods, guarantee the safety of the electronic management system for the refund (exemption) of export goods, and regularly make electronic data. Backup and equipment maintenance work.
Article 22 The taxation authority shall establish an archives management system for the tax refund and exemption of export goods. The tax refund certificate and materials for export goods shall be kept for 10 years. However, unless otherwise provided by laws and administrative regulations. The specific management measures shall be formulated by the provincial-level national tax bureaus.
Chapter violation handling
Article 23 If an exporter has one of the following acts, the taxation authority shall impose penalties in accordance with Article 60 of the Law of the People's Republic of China on Tax Collection and Administration:
(1) failing to go through the procedures for determining, changing or canceling the tax refund (exemption) of export goods as required;
(2) failing to set up, use and keep the tax books, vouchers and materials related to the return (exemption) of export goods as required.
Article 24 If an exporter refuses to inspect or refuse to provide tax books, vouchers and materials concerning the return (exemption) of export goods, the tax authorities shall impose penalties in accordance with Article 70 of the Law of the People's Republic of China on Tax Collection and Administration. . ??
Article 25 If an exporter defrauds the state's export tax rebate by false reporting of export or other deceptive means, the taxation authority shall handle it in accordance with the provisions of Article 66 of the Law of the People's Republic of China on Tax Collection and Administration. ??
Exporters who defraud the state's export tax rebate may, with the approval of the State Taxation Administration at or above the provincial level, stop their export tax rebate for more than six months. Goods that are self-employed, entrusted or agent-exported during the period when the export tax rebate is suspended shall not be refunded (exempted).
Article 26 If an exporter violates the regulations and needs to take tax preservation measures and tax enforcement measures, the tax authorities shall implement the relevant provisions of the Law of the People's Republic of China on Tax Collection and the Detailed Rules for the Implementation of the Law of the People's Republic of China on Tax Collection and Administration. .
Chapter VII Supplementary Provisions
Article 27 Other management matters not specified in these Measures shall be handled in accordance with the relevant provisions of the Laws and Administrative Regulations such as the Law of the People's Republic of China on Tax Collection and the Regulations for the Implementation of the Tax Collection Administration Law of the People's Republic of China.
Article 28 The State Administration of Taxation is responsible for the interpretation of these Measures.
Article 29 These Measures shall come into force on May 1, 2005. Where the previous provisions are inconsistent with these Measures, these Measures shall prevail.
The authenticity of this information has not been confirmed by the international electrical network, for your reference only.
Children Table,Preshool Table,Solid Wood Table
Indoor Playground Indoor Solution Co., Ltd. , http://www.nsaoutdoor.com