State Administration of Taxation, Administration of Tax Rebates (Exemption) for Exports Procedures (Trial Implementation)

Issued: March 16 2005
Effective: May 1 2005
Interpreting authority: State Administration of Taxation
Applicability: For the purposes of the Procedures, the term "exporters" refers to foreign trade operators, production enterprises with no right to export business and that have to export through entrustment, and enterprises or personnel enjoying specific tax rebates (exemption) (Article 2). In the event of a conflict between previous provisions and these Procedures, these Procedures shall prevail (Article 29).

Main contents: Exporters that export goods for their own account, or through entrustment, may, on the strength of relevant documents, file to the State Administration of Taxation in the locality for approval of rebates or exemption of their value-added tax or consumption tax (Article 2). Parts Two to Five of the Procedures respectively concern the administration on confirmation of tax rebates (exemption) for exports; filing and acceptance to handle such filing of tax rebates (exemption) for exports; verification, examination and approval of tax rebates (exemption) for exports; and the day-to-day administration of tax rebates (exemption) for exports. In the case of exporters fraudulently obtaining tax rebates, their right to export tax rebates may be suspended for six months or more (Article 25).
Related legislation: PRC Administration of Tax Collection Law (Revised), Apr 28 2001, CLP 2001 No.5 p.12; PRC Administration of the Levy and Collection of Taxes Law Implementing Rules, Sep 7 2002 No.9 p67; PRC Value-added Tax Tentative Regulations (Revised), Nov 10 2008, CLP 2008 No.10 p50; PRC Consumption Tax Tentative Regulations (Revised), Nov 10 2008, CLP 2008 No.10 p57; PRC Foreign Trade Law (Revised), Apr 6 2004, CLP 2004 No.4 p34 and Registration for the Record of Foreign Trade Operators Procedures, Jun 25 2004, CLP 2004 No.6 p11