Laws of the People's Republic of China

The State Administration of Taxation

Notice of the State Administration of Taxation on Cancellation of Export Rebate (Exemption) Liquidation

Guo Shui Fa [2005] No.197

To bureaus of state taxation of all provinces, autonomous regions, cities directly under State planning:

In order to standardize the administration of export rebate (exemption), the State Administration of Taxation, after consideration and study, decided to cancel the liquidation of export rebate (exemption). The relating particulars are hereby given as follows:

1.

The bureaus of state taxation (herein after referred to tax authorities), mainly responsible for rebate(exemption) of goods exported in the last year, shall, as of January 1,2006, not undertake liquidation of export rebate (exemption).

2.

The enterprise herein, as for the exported goods of the last year, shall declare export rebate (exemption) to tax authorities, in accordance with the time limit for declaration of export rebate (exemption) prescribed in such documents as Notice of the State Administration of Taxation on Relevant Issues of Export Rebate (Exemption) Regulation (Guo Shui Fa [2005] No.64), Supplementary Notice of the State Administration of Taxation on Relevant Issues of Export Rebate (Exemption) Regulation [2005] No.113) and etc. The tax authorities shall, in accordance with the regulations hereof, take up, check, examine and reply the export rebate of the enterprises hereof.

3.

Tax authorities, after having canceled export rebate (exemption) liquidation, shall further strengthen daily administration of export rebate(exemption), do well the statistics of relevant data and the submission hereof. Bureaus of state taxation of all provinces, autonomous regions, cities directly under State planning shall, three days before the end of every month(postponed in case of holiday), submit to the State Administration of Taxation (Department of Import and Export Tax Administration) Monthly Progress Report of Export Tax Rebate (Exemption) (Appendix 1) and within 10 days after the end of every month, submit to the State Administration of Taxation(Department of Import and Export Tax Administration) Quarterly Statistics of Special Policy of Export Tax Rebate(Exemption) ( Appendix 2) and Quarterly Statistics of Cigarette Export Tax Rebate (Exemption) (Appendix 3).

4.

The Notice shall come into effect as of January 1,2006. Where the previous provisions are in conflict with that in the Notice, the Notice shall prevail. Notice of the State Administration of Taxation on Measures for Export Rebate (Exemption) (Guo Shui Fa [1999] No.6), and such provisions as Article 5 and article 2 and etc. in Notice of the Ministry of Finance and the State Administration of Taxation on Further Extending Export Rebate (Exemption) (Cai Shui [2002] No.7) shall cease to be effective.

The Notice is hereby given.

Appendix:

1.Monthly Progress Report of Export Tax Rebate (Exemption)(Omitted)

2.Quarterly Statistics of Special Policy of Export Tax Rebate (Exemption)(Omitted)

3.Quarterly Statistics of Cigarette Export Tax Rebate (Exemption)(Omitted)