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State Administration of Taxation Announcement No. 30 of 2013
         【Copy Time:2013-09-04 Times:1372

In order to accurately calculate the audit for export refund ( exemption) to verify the authenticity of the export business , to prevent the occurrence of violations of defrauding export tax rebates , according to " the State Council on Strengthening reduction of export tax rebate rate of export tax rebate management notice" ( Guo Fa [ Power 1995] on the 3rd ) , "State Administration of Foreign Exchange Administration of Customs State Administration of Taxation on goods trade foreign exchange management system reform announcement " ( State Administration of Foreign Exchange Notice 2012 No. 1 ) of the relevant provisions , now export enterprises export goods declaration refund ( exemption) to provide information on issues related to receipt notice as follows : 

An export enterprise reporting back ( free ) tax exported goods shall refund ( exemption) days of receipt of the reporting period end ( cross-border trade RMB settlement to collect RMB, same below ) in accordance with the provisions provided in this announcement exchange earnings information ; not in the back ( Free ) days of the expiration of the tax returns of receipt of export goods , in addition to Article V of this announcement is not listed or not in the export of goods receipt refund ( exemption) days after the expiration of the filing period for the closing sinks export goods , the VAT exemption applicable . 

Second, one of the following circumstances export enterprises in reporting back ( free ) tax on the receipt of goods for export should be reported "export goods receipt returns" ( Annex 1 ) , and to provide water to the bank settlement goods single export proceeds and other evidence ( cross-border trade settlement in RMB RMB receipts to collect evidence , the original and a copy of the official seal stamped with the enterprise , the same below ) ; yet exchange earnings on exports of goods , production enterprises should "production export goods, credit , tax declaration list "of the" missing documents flag "column ( column 20 ) fill in " W ", temporarily participation Exemption, tax calculation , pending receipt and the form of" export goods received Department of return "only after participating Exemption, tax calculation ; pair can exchange earnings or can not export goods back ( free ) tax return of the days of the deadline for receipt of belonging to the announcement of the export of goods listed in Article V , the announcement by the provisions of Article V : 

( A ) by foreign exchange authorities as B, C class enterprise ; 

( Two ) to be monitored as a key foreign exchange management departments of enterprises ; 

( Three ) by the People's Bank as a key regulatory RMB cross-border trade enterprises ; 

( Four ) by customs as C, D class enterprise ; 

( Five ) assessed by the tax authorities for the D -class tax credit rating ; 

( Six ) because of VAT invoices , or other value-added tax deduction certificate , VAT tax , export tax rebates to defraud state and other reasons, the tax authorities to be given administrative punishment ; 

( Seven ) for violation of import and export management, closing , and payment management, requirements , by customs , foreign exchange management , the People's Bank of Commerce and other departments to administrative sanctions ; 

( Eight ) to the competent tax authorities can not exchange earnings due to false ; 

( Nine ) to provide to the tax authorities of export goods receipt voucher is spoofed .

Preceding paragraph ( a ) to ( e) case execution time ( in order to return back ( free ) tax on the time, the same below this paragraph ) to inform the tax authorities of the duration of the case until the end ; preceding paragraph ( six ) to ( ix) the execution time for the case of the tax authorities from the date of notification within 24 months ; export enterprises coexist certain of the above circumstances, the execution time of the deadline for the case of the latest deadline . 

Third, since May 1, 2014 , the export enterprises in the previous year closing rate less than 70% ( the SAFE , the People's Bank provides enterprise on an annual export volume amounts , together with enterprise reporting and audit by the competent tax authorities Total amount not recognized exchange earnings , accounting for enterprise reporting back ( free ) tax on an annual percentage of exports of goods exports ) , and the export business that year in May to April reporting back ( free ) tax , according to the Notice the provisions of Article II .

Fourth, the announcement second , third export enterprises other than those listed in the export enterprises declared export goods back ( free ) tax, may provide evidence of export proceeds , except as provided in this paragraph ; pair can not exchange earnings or can not export goods back ( free ) tax return of the days of the deadline for receipt of belonging to the announcement of the goods listed in Article V , according to the provisions of Article V of this announcement handle . 

Tax authorities in the export refund (exemption ) tax audit , we found that the preceding export enterprise reporting back ( free ) tax exports of goods export business there is need for further verification of the authenticity of the export enterprises in the notice of receipt of the competent tax authority , should be reported "Production Checklist export business enterprise " or " foreign trade enterprises export business Checklist ", " export goods declaration form receipt " or " export goods declaration form can not exchange earnings " ( Annex 2 ) and related documents. Submitted to the competent tax authorities the returns of the enterprise and related information , in accordance with relevant provisions of the verification is correct before processing sum export goods back ( free ) tax. 

Fifth, the export of goods listed in Annex 3 of this announcement due reason , you can not exchange earnings or can not export goods back ( free ) tax return of the days of the deadline for receipt , as required by the accounting system of export sales offset in after offset against sales revenue , are listed in Article II of this announcement export enterprises should be reported back ( free ) tax, are listed in Article IV of this announcement export enterprises should retire ( Free ) days after the expiration of the tax reporting period , to the competent tax authorities "export goods declaration form can not exchange earnings ," the reasons listed in Annex 3 provides the corresponding relevant documents by the competent tax authorities after examination and verification , visual processing with receipt .

Six , all of receipt of the final contract date of the export refund (exemption ) tax return deadline after the date of export enterprises should be the final receipt date in the contract month VAT tax reporting period, provide income to the tax authorities exchange certificates , can not provide the corresponding export goods for VAT exemption .  Seven, the applicable provisions of this announcement VAT exemption of export goods , export enterprises should be in the back ( free ) tax reporting period end date of the month or next month in determining the exemption of VAT tax returns , according to the rules tax authorities to declare tax , pre- declared refund ( exemption) , export enterprises reporting a negative offset of the original application back ( free ) tax return data in accordance with the relevant provisions of the existing accounting system be adjusted accordingly , the export business is current exemption, tax ( tax rebates foreign trade enterprises , this same below ) of any shortfall , the difference should be in back taxes . Export enterprises if not the obligation to declare offset, one by the competent tax authorities found that , in addition to the provisions of Exemption, has handled in back taxes , tax exemptions for export goods VAT or taxes , we must also accept the competent tax authorities in accordance with " tax Collection and Administration Law" to make the punishment . 

Eight , the tax authorities found that export enterprises declaration of export goods back ( free ) tax receipt information provided by the following circumstances , in addition to the "PRC Tax Collection and Administration Law" shall be punished accordingly , the corresponding export goods for VAT tax policy , tax fraud are stealing from the inspection department for investigation : 

( A ) the reasons for not receipt or proof material to be false ; 

( Two ) receipt of the certificate is fraudulent . 

Nine , the tax authorities found that export enterprises exported goods receipt and payment and other conditions exist non- importers of doubt , for the corresponding sum receipt temporarily exported goods for export refund ( exemption) ; has handled refund ( exemption) , the competent tax authorities in accordance with the amount of tax rebate of the enterprises involved in other audit by an equal amount of tax refund should be suspended for export refund ( exemption) , no other tax rebates or tax refunds should be less than the amount of tax involved , the difference by export enterprises to provide a guarantee . Be excluded from the tax authorities to verify the corresponding doubts , before refund (exemption ) tax or guarantees . 

Ten , Provincial State Taxation Bureau should establish evaluation indicators , early warning value , in accordance with the People's Bank , the SAFE data provided by export volume , export enterprises of goods flow, capital flow regular assessment , early warning, who found that export enterprise reporting back ( Free ) export goods tax settlement data anomalies , and should be verified and found violations , provisions should be treated accordingly ; belong to steal tax fraud , by the inspection department for investigation . 

Eleven , this announcement export goods , not including "Ministry of Finance State Administration of Taxation on labor exports VAT and consumption tax policy notice " ( Cai Shui [ 2012 ] No. 39 ) Article I ( b) ( except for the first two projects ) , the first ( three ) items listed in exports of goods and barter deemed export goods , export goods entrusted , not include border trade exports ; export enterprises in this announcement does not include entrust the export business.

Twelve , this announcement from August 1, 2013 implementation date. 

Notice is hereby given . 

State Administration of Taxation

June 9, 2013

Distribution : the provinces , autonomous regions, municipalities and municipalities state and local taxation bureaus .


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