The State Administration of Taxation has clarified issues related to the declaration of export tax refund (exemption), which will be implemented on May 1st

State Administration of Taxation

(3) Relevant judicial and administrative agencies detain export tax refund (exemption) declaration vouchers during their business or inspection;

(4) The buyer and seller failed to obtain the export tax refund (exemption) declaration certificate on time due to economic disputes;

(5) Failure to go through the handover procedures due to casualties, sudden critical illnesses, or unauthorised resignation of tax-handling personnel of the enterprise, resulting in failure to provide export tax refund (exemption) declaration voucher on schedule;

(6) Because the enterprise submitted an application to the customs to modify the export goods declaration form, the customs did not complete the revision before the deadline for the export tax refund (exemption) declaration period, resulting in the failure to provide the export goods declaration form on time;

(7) Relevant government departments fail to issue the required documents for export tax refund (exemption) declaration before the deadline for export tax refund (exemption) declaration;

(8) Other circumstances prescribed by the State Administration of Taxation.

8.
For export goods that export enterprises declare for tax refund (exemption), they should follow the "Announcement of the State Administration of Taxation on Issues Concerning the Provision of Foreign Exchange Collection Information for Export Enterprises' Declaration of Tax Refund (Exemption) for Exported Goods" (State Administration of Taxation Announcement No.
30, 2013 , Hereinafter referred to as "Announcement No.
30") stipulates that foreign exchange shall be collected before the deadline for export tax refund (exemption) declaration.
Export goods that fail to collect foreign exchange in accordance with the regulations shall be subject to the VAT exemption policy.
For export enterprises under one of the following circumstances, when declaring export tax rebates (exemptions), they must provide foreign exchange collection information in accordance with the provisions of Announcement 30:

(1) The classification management category of export tax refund (exemption) enterprises is classified into four categories;

(2) The competent tax authority discovers that the reason for the failure to collect foreign exchange declared by the exporting enterprise is false;

(3) The competent tax authority discovered that the export goods receipt certificate provided by the exporting enterprise was fraudulently used.

The above-mentioned situation (1) shall be implemented from the month after the export enterprise is assessed as a four-category enterprise by the competent tax authority; situations (2) to (3) shall be 24 months from the date when the competent tax authority notifies the export enterprise Executed within.
The execution time of the above situation is subject to the time of tax refund (exemption) declaration.

If an export enterprise has two or more of the above situations, the cut-off time of the execution time shall be the latest cut-off time among the several situations.

9.
The production enterprise shall apply to the competent taxation authority for the processing procedures for the processing of imported materials that have been written off by the customs in the previous year before April 20 of each year.
If the verification has not been performed before April 20, the export tax rebate (exemption) of the enterprise will not be processed by the competent tax authority for the time being, and it shall be processed after verification.

(1) Before applying for verification and write-off, the production enterprise shall obtain from the competent tax authority the "electronic account book (electronic manual) verification data" of imported materials in the electronic data of the customs network-supervised processing trade and the customs declaration of imported and exported goods for the imported materials processing business.
Single data.

After checking the feedback data obtained by the manufacturer with the actual import and export situation in the input processing manual (account book), fill in the "Manufacture Enterprise Input Processing Business Tax Exemption, Credit and Refund Verification Form" (Annex 4) to apply to the competent tax authority Write off.
If the verification finds that the actual business is inconsistent with the feedback data, the manufacturer should also fill in the "Verified Manual (Account Book) Customs Data Adjustment Form" (Annex 5) together with the electronic data and certification materials and submit it to the competent tax authority.

(2) The competent tax authority shall read the electronic data submitted by the enterprise into the export tax rebate review system, and verify the "Production Enterprise Imported Processing Business Exemption, Credit and Refund Verification Form" and "Verification Manual (Account Book) Customs Data Adjustment Form" 》And the supporting documents to be reviewed.

(3) After the competent tax authority confirms the verification and write-off, the manufacturing enterprise shall use the “Comprehensive Actual Allocation Rate of the Verification Manual (Account Book)” in the “Production Enterprise’s Imported Processing Business Exemption and Credit Rebate Verification Form” as the current year’s income.
Distribution rate of material processing plan.
At the same time, the non-exempt and deductible tax amounts confirmed according to the "Production Enterprise Imported Processing Business Tax Exemption and Deduction Verification Form" should be declared and adjusted at the time of tax declaration in the month after the verification; In the first declaration of tax exemption, credit and refund, the current tax exemption and refund amount shall be adjusted in accordance with the declaration of adjustment exemption, credit and refund confirmed in the "Production Enterprise Input Processing Business Exemption, Credit and Refund Verification Form".

(4) If the production enterprise discovers that the verification data is incorrect, it shall go through the verification procedures again with the competent tax authority in accordance with the relevant provisions of items (1) to (3) of this article in the following month.

10.
If an export enterprise changes due to changes in the tax credit rating, customs enterprise credit management category, and foreign exchange management classification management level, or has objections to the classification management category assessment result, it may submit a written request to the tax authority responsible for assessing the export enterprise management category.
Rating management category.
Relevant tax authorities shall follow the "Announcement of the State Administration of Taxation on Issuing the Revised "Measures for the Administration of Tax Refund (Exemption) Classification of Enterprises"" (State Administration of Taxation Announcement No.
46 of 2016), upon receipt of the enterprise reassessment materials The assessment will be completed within 20 working days from the date.

11.
Domestic units providing space transportation services or delivering space vehicles and related goods in orbit, when making export tax refund (exemption) declarations, they should fill in the "Export Tax Rebate Declaration Form for Space Launch Business" (Annex 6), and provide the following Copy of information and original certificate:

(1) Signed launch contract or on-orbit delivery contract;

(2) Special VAT invoices or special customs import VAT payment documents for the purchase of space transport vehicles and related goods and spacecraft and related goods under the project list corresponding to the launch contract or the on-orbit delivery contract, and acceptance of launch operation guarantee services Special value-added tax invoices;

(3) The receipt of income from the unit with which the space transportation service contract is signed.

"Announcement of the State Administration of Taxation on Issuing the Measures for the Administration of Tax Refund (Exemption) for Taxable Services Applicable to Zero Value-Added Tax Rate" (State Administration of Taxation Announcement No.
11, 2014) Provide certification materials for commercial satellite launch service qualifications, including the "Civil Space Launch Project License" issued by the National Defense Science, Technology and Industry Administration.

12.
See Annex 7 for the "Repeal Documents and Clauses Catalogue".

This announcement will come into effect on May 1, 2018.

Special announcement.

Attachment: (click to read the original text to view)

1.
Export tax refund (exemption) filing form

2.
The export tax refund (exemption) voucher has no relevant electronic information declaration form

3.
Application form for deferred declaration of export tax refund (exemption)

4.
Production enterprise's processing business with imported materials and tax exemption, credit and rebate verification form

5.
Customs data adjustment form of the written-off manual (account book)

6.
List of declaration details of export tax rebate for space launch business

7.
List of repealed documents and clauses

State Administration of Taxation

April 19, 2018

policy analyzing

Interpretation of the "Announcement of the State Administration of Taxation on Issues Concerning the Declaration of Export Tax Rebates (Exemptions)"

In order to further implement the reform requirements of the tax system's "decentralization, regulation and service", optimize export tax refund (exemption) services, simplify export tax refund (exempt) procedures, continue to accelerate tax refund progress, and support foreign trade exports, after research, the State Administration of Taxation issued the "National The Announcement of the State Administration of Taxation on Issues Concerning the Declaration of Export Tax Rebates (Exemptions) (hereinafter referred to as the Announcement) is interpreted as follows:

1.
The main content of the "Announcement"

(1) Canceled export tax refund (exemption) matters and forms and certificates

1.
Cancel the pre-declaration of export tax refund (exemption).
When exporting enterprises and other entities declare export tax refund (exemption), the competent tax authority shall confirm that the contents of the declaration voucher and the electronic information of the relevant administrative departments such as the General Administration of Customs are correct before accepting it.

2.
Cancel the submission of the "VAT Tax Return".
Export enterprises or other entities that implement the tax exemption, credit and refund method shall no longer submit the "VAT Tax Return Form" for the current period when they declare for export tax refund (exemption).

3.
Cancel the declaration of imported goods (for processing trade only).
When exporting enterprises apply for the issuance of a certificate for import goods as an agent in accordance with regulations, they will no longer provide the import goods declaration form (for processing trade).

4.
Cancel the submission of the "Declaration of Export Tax Rebate Purchase Sub-Batch".
If a foreign trade enterprise purchases goods that need to declare tax refund (exemption) in batches, and if a production company purchases non-self-produced taxable consumer goods and needs to declare consumption tax refund in batches, the export enterprise will no longer fill in the "Declaration of Export Tax Rebate Purchase in Batches" to the competent tax authority "Order", the competent tax authority shall verify the purchase certificate through the export tax management system.

5.
Cancel the submission of no relevant electronic information declaration vouchers and materials.
Export enterprises or other entities have no corresponding administrative department before the deadline for export tax refund (exemption) declaration, the export declaration form, the agent export goods certificate, the entrusted export goods certificate, and the VAT purchase certificate for the export tax refund (exemption) declaration If the content of the electronic information or vouchers does not match the electronic information, the "Export Tax Refund (Exempt) Voucher No Related Electronic Information Declaration Form" shall be submitted to the competent tax authority before the deadline for the export tax refund (exemption) declaration.
Relevant tax refund (exemption) declaration vouchers and materials will be retained by the enterprise for future reference and will not be submitted again.

(2) Simplified export tax refund (exemption) matters and forms and certificates

1.
Simplified the "Export Tax Refund (Exemption) Filing Form".

2.
Simplified the verification process and statements of the annual processing business with imported materials.
The "Production Enterprise Imported Processing Business Exemption, Credit and Rebate Verification Declaration Form", "Incoming Processing Hand (Account) Book Actual Distribution Rate Feedback Form", and "Verified Hand (Account) Book Customs Data Adjustment Report (Import Declaration Form) )” “Verified Hand (Account) Book Customs Data Adjustment Report Form Export Declaration Form)” “Production Enterprise Imported Processing Business Exemption, Credit and Rebate Verification Form” 5 forms are simplified into 2 forms, namely “Manufacturer Imported Material Processing Business Exemption, Credit and Rebate Verification Form and “Verified Manual (Account Book) Customs Data Adjustment Form”.

(3) The requirements for the declaration of export tax refund (exemption) extension have been clarified, and the "Application Form for the Declaration of Export Tax Refund (Exemption) Extension" has been activated.

(4) Clarify the three situations of export enterprises that need to provide export goods receipts for export tax rebate (exemption) declaration.
They are as follows: export tax rebate (exempt) enterprises are classified into four categories; the competent tax authority finds that the export enterprise declares The reason for not being able to collect foreign exchange is false; the competent tax authority discovered that the certificate of foreign exchange collection for export goods provided by the exporting company was fraudulent.

(5) Clarify the requirements and procedures for re-evaluating the classification management category of export enterprises.
If an export enterprise changes its tax credit rating, customs enterprise credit management category, foreign exchange management classification management level, etc.
, or has objections to the classification management category assessment result, it may submit a written application to the tax authority responsible for assessing the export enterprise management category for reassessment management.
category.

(6) It clarified the materials that domestic units should provide when they declare export tax rebates (exemptions) when they provide space transportation services or deliver space vehicles and related goods in orbit, and use the "Export Tax Rebate Declaration Schedule for Space Launch Business".
At the same time, it clarified that domestic units providing space transportation services should provide the "Civil Space Launch Project License" issued by the National Defense Science and Technology Industry Administration when applying for export tax rebate (exemption) filing.
Announcement on the Measures for the Administration of Tax Refund (Exemption) of Taxable Services at Zero Tax Rates> (State Administration of Taxation Announcement No.
11, 2014) Other certification materials that are qualified to provide commercial satellite generation services as specified in Item 1, Item 1, Paragraph 2, Article 9 of the State Administration of Taxation .

(7) Provision of the "Abolition Documents and Clause Catalog".

2.
Effective date of the announcement

This announcement will come into effect on May 1, 2018.