State Administration of Taxation, Issues Relevant to Administration of Tax Rebates (Exemptions) on Exports Circular

Issued: May 31 2004
Effective: June 1 2004
Applicability: The Circular applies to declaration of, and examination and verification of, tax rebates (exemptions) on exports declared to customs on or after January 1 2004.
  In the case of a discrepancy between the Circular and previous provisions, this Circular shall prevail (Section Nine).

Main contents: When applying for tax rebates or exemptions on exports with the department of the taxation authorities in charge of export tax rebates, an export enterprise is also required to submit paper certificates such as export invoices, a customs declaration sheet and the sheet for verification of foreign exchange receipts from exports (Verification Sheet), in addition to providing the export tax rebate or exemption declaration form and relevant materials (Section One). If the foreign exchange settlement is not yet due, however, the Verification Sheet is not required. An export enterprise shall submit the Verification Sheet to the department in charge of export tax rebates at the locality within 180 days after the goods are declared for export to customs (Section Two). A It shall declare to the department in charge of export tax rebates and handle formalities for export rebates (exemptions) within 90 days after the goods are declared for export to customs. For goods declared for export to customs before May 31 2004, the deadline is set at September 30 2004 (Section Three). If the abovementioned paper certificates are lost or have errors but they may be re-applied for or altered, the time limit for declaration for export tax rebates (exemptions) may be extended, subject to approval, for three months (Section Eight). The State Administration of Taxation, Administration of Export Goods Tax Rebates (Exemptions) in Accordance with Type of Enterprise Circular, the State Administration of Taxation, Administration of Export Goods Tax Rebates (Exemptions) in Accordance with Type of Enterprise Supplementary Circular and the State Administration of Taxation, Delegation of the Examination and Approval Power over Type-A Tax Rebate Enterprises Circular shall no longer be implemented (Section Nine).