Laws of the People's Republic of China

Circular of the State Administration of Taxation on the Declaration and Examination of Tax Refund for the Goods under the Filed Export Contracts

Guo Shui Han [2006] No. 1057

The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:

In accordance with the Circular of the State Administration of Taxation on the Relevant Issues concerning the Filing of Export Contracts (Guo Shui Han [2006] No.847),the Circular of the State Administration of Taxation on the Issue of Processing the Data on the Filing of Export Contracts (Guo Shui Han [2006] No.877) and other relevant documents, and for the purpose of doing well in the tax refund (exemption) administration for export goods under the filed export contracts, the State Administration of Taxation has upgraded the present software for tax refund, and is hereby notify the relevant work on declaration and examination of tax refund for the export goods under the filed export contracts as follows:

1.

The taxation authorities of all the regions shall, as required in the Guo Shui Han [2006] No.877, check the export contracts and electronic data as filed by export enterprises, and upon check, the electronic filing data may be the basis for examination of the tax refund for relevant goods.

2.

During the declaring of the tax refund for the goods under a filed export contract, when a foreign trade enterprise fills in a Declaration Form on Detailed Return of Tax Refund to Foreign Trade Enterprise, or when a production enterprise fills in a Detailed Declaration Form on the Tax Exemption, Deduction and Refund for the Export Goods of Production Enterprises, it shall fill the letters of "HTBA" in the reference column of the said batch of goods, fill the number of export contract and the contract number, and etc. for the said goods in the Declaration Form on Tax refund for the Goods under the Filed Contracts (see the Attachment for the format),and submit relevant electronic data as well.

3.

When an export enterprise fills in a Declaration Form on Tax refund for the Goods under the Filed Contracts, it shall declare the same code, name, amount, and sum of export goods for tax refund as those items as filed. Where the tax refund for the export goods under a contract is to be declared in several times, the export amount and sum as declared accumulatively (As regards special commodities for which the internationally universal futures pricing method is adopted may be examined and ratified in accordance with the actual settlement price after it is submitted to the State Administration of Taxation for filing, similarly hereinafter) shall not exceed those filed under the said export contract. As regards a export contract involving multiple goods, the export amount and sum of all of the goods as accumulatively declared for tax refund shall not exceed those under the said kind of goods as filed (it shall be determined subject to the contract number in the data filed in the export contract).

4.

Both the upgraded declaration system of tax refund for production enterprises (version 6.3) and the upgraded declaration system of tax refund for foreign trade enterprises (version 8.3) have added the relevant functions of declaring the tax refund for the goods under the filed export contracts, and the upgraded system for tax refund examination (version 6.1) has amended the function of reading, inputting and adjusting the data on declaration of tax refund, the function of relevant computer examination, and the feedback of examination results, as well as the function of making statistics on the filed contracts, and etc.

5.

As regards the declarations of tax refund for the goods under the filed contracts that have passed examination before the release of the upgraded software, the data as originally declared may be adjusted pursuant to the method of red-ink write-off, and the declaration and examination shall be made subject to Article II of this Circular again. The way of man-computer integration may also be adopted for confirmation of follow-up contents in the examinations.

6.

The upgraded software shall be placed on the Application System Technical Support Website of the State Administration of Taxation and the Server of the Department of Import and Export under the State Administration of Taxation\Program Release\Tax refund Network Management System. The tax authorities of all the regions may, after downloading the upgraded version of the system for tax refund examination, install it directly, and, after downloading the upgraded version of the declaration system for tax refund, may first confirm the normal installation of the system, and then provide it to the export enterprises for use. When the tax system personnel needs supporting service, he can request for service by the hotline (4008112366) or supporting website (LAN:130.9.1.248) of the Call Center of the Taxation Management Information System of the State Administration of Taxation.

7.

The tax authorities of all the regions shall timely submit the relevant issues concerning tax refund for the goods under the filed contracts, and the problems and suggestions about software operation to the State Administration of Taxation (Information Center of the Department for Import and Export Tax) by way of uploading electronic documents to the item of Uploads of all regions/information as reflected in the FTP communication server (LAN:100.16.125.25) of the Department for Import and Export Tax.

Attachment: Declaration Form on Tax refund for the Goods under the Filed Contracts

The State Administration of Taxation

November 9, 2006

Attachment:

Tax refund Return for the Goods under the Filed Contracts

Name of enterprise:

Customs code of enterprise:

Identification number of taxpayer:             Date:              Year Month Times of declaration:               

Monetary unit: USD

Enterprise filler (signature):               General Chief accountant (signature):               

Enterprise principal (signature):               Date of submission:               

Page, Total page:               

Instructions

The "related number" means the related serial number of the detailed export data on a batch of goods of a foreign trade enterprise corresponding to the detailed data on the batch of goods. A production enterprise needs not to fill in this item.

The "serial number" means the inside serial number for the related number of the detailed export data on a batch of goods of a foreign trade enterprise, or the serial number for the declaration of the detailed data on tax "exemption, deduction and rebate" for a batch of goods of a production enterprise.

The "number of export contract" means the number of export contract as filed for a batch of goods.

The "contract number" means the "contract number" of the electronic data on the filed export contract for a batch of goods.