State Administration of Taxation, Several Questions Concerning Tax Refunds for Exports Circular

Issued: December 22 2000
Effective: as of date of issue

Main contents: The Circular sets out the procedures for tax refunds for exports in certain circumstances. Where the storage and the exit customs clearance of the export goods is handled by a warehousing enterprise in a bonded zone, the exporter may apply for tax refunds on the strength of the export customs declaration for the import into and the export from the bonded zone (Section One). For a processing trade enterprise, no tax refunds for exports can be granted if it has not filed an "Application for Processing Trade with Supplied Materials" (Section Three). Where an exporter's samples and exhibits are sold abroad and payments are collected, the exporter may apply for a tax refund for exports (Section Five). If a foreign investment enterprise purchased domestically manufactured equipment between September 1 1999 and December 31 1999 and the equipment qualifies it for tax refunds, but the enterprise cannot provide the VAT invoice and tax payment receipt for the equipment, it can still use the ordinary invoice and a tax payment certificate issued by a county or higher level tax authority to apply for the tax refunds (Section Seven). The Circular also amends a provision of a 1999 circular regarding the tax refunds applicable to foreign investment enterprises (Section Eight)
Related legislation: State Administration of Taxation, Restoration of Tax Refunds for Mechanical and Electrical Product Contracts Awarded Through the International Invitation of Tenders and Using Foreign Government Loans Circular, 1998

clp reference:3220/00.12.22promulgated:2000-12-22effective:2000-12-22