Circular of the State Administration of Taxation and the State Administration of Foreign Exchange on Enlarging the Scope of Export Enterprises Subject to the Piloting Exemption from Submitting any Paper Verification and Writing-off Forms of Export Proceeds of Foreign Exchange in Claiming Tax Refund for Export

Circular of the State Administration of Taxation and the State Administration of Foreign Exchange on Enlarging the Scope of Export Enterprises Subject to the Piloting Exemption from Submitting any Paper Verification and Writing-off Forms of Export Proceeds of Foreign Exchange in Claiming Tax Refund for Export [Expired]

国家税务总局、国家外汇管理局关于扩大申报出口退税免于提供纸质出口收汇核销单试行出口企业范围的通知 [失效]

【法宝引证码】

Issuing authority： Instrumentalities of the State Council,All Administrations,State Taxation Administration,Other Institutions of the Central Government,Others,All Other Administrations,State Administration of Foreign Exchange
Date issued： 06-19-2006
Effective date: 06-01-2006
Level of Authority: Departmental Regulatory Documents
Area of Law:Taxation,Taxation
Invalidated by：Announcement No. 1 [2012] of the State Administration of Foreign Exchange, the General Administration of Customs and the State Administration of Taxation—— Announcement on Reforming the Foreign Exchange Administration System for Trade in Goods (Issued on 06-27-2012 Effective on 08-01-2012)


Circular of the State Administration of Taxation and the State Administration of Foreign Exchange on Enlarging the Scope of Export Enterprises Subject to the Piloting Exemption from Submitting any Paper Verification and Writing-off Forms of Export Proceeds of Foreign Exchange in Claiming Tax Refund for Export (No. 91 [2006] of the State Administration of Taxation) The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and the cities under separate state planning, the branches and departments of foreign exchange of the State Administration of Foreign Exchange in all provinces, autonomous regions, and municipalities directly under the Central Government, as well as the municipal branches of the State Administration of Foreign Exchange in Shenzhen, Dalian, Qingdao, Xiamen and Ningbo: According to the Circular of the State Administration of Taxation and the State Administration of Foreign Exchange on Enlarging the Scope of Export Enterprises Subject to the Piloting Exemption from Submitting any Paper Verification and Writing-off Forms of Export Proceeds of Foreign Exchange in Claiming Tax Refund for Export (No. 1051 [2005] of the State Administration of Taxation), the piloting work of export enterprises being exempted from submitting any paper verification and writing-off forms of export proceeds of foreign exchange in claiming tax refund for export has been carried out in Beijing, Guangdong and Liaoning and certain achievement has been made. Recently, the state taxation bureaus and the branches and departments of foreign exchange of the State Administration of Foreign Exchange (hereinafter referred to as the foreign exchange bureau) in these three places submitted a written request for further enlarging the scope of the piloting export enterprises. In order to promote the work of “Online Reporting for Examination and Verification of the Write-off of Export Proceeds of Foreign Exchange”, facilitate the trade and optimize the services of tax refund for export, the State Administration of Taxation and the State Administration of Foreign Exchange decided, upon deliberation, to promote the piloting work by enlarging the scope of export enterprises being exempted from submitting any paper verification and writing-off forms of export proceeds of foreign exchange in their claim of tax refund for export and thus notify the relevant matters as follows:		国家税务总局、国家外汇管理局关于扩大申报出口退税免于提供纸质出口收汇核销单试行出口企业范围的通知 (国税发[2006]91号) 各省、自治区、直辖市和计划单列市国家税务局；国家外汇管理局各省、自治区、直辖市分局、外汇管理部，深圳、大连、青岛、厦门、宁波市分局：根据《国家税务总局国家外汇管理局关于试行申报出口退税免于提供纸质出口收汇核销单的通知》（国税函〔2005〕1051号），北京市、广东省、辽宁省开展了出口企业申报出口退税免于提供纸质出口收汇核销单的试点工作，并取得一定成效。最近，三个地区的国家税务局和国家外汇管理局分局、外汇管理部（以下简称外汇局）来文要求进一步扩大试点出口企业的范围。为推进“出口收汇核销网上报审系统”的工作，促进贸易便利化，优化出口退税服务，经研究，国家税务总局和国家外汇管理局决定在三个地区扩大出口企业申报出口退税免于提供纸质出口收汇核销单的试点工作。现将有关事项通知如下：
1.As of June 1, 2006 (the export date as indicated on the declaration form of exported goods of export enterprises (used exclusively for tax refund for export) shall prevail), the scope of the export enterprises being exempted from submitting any paper verification and writing-off forms of export proceeds of foreign exchange in their claim of tax refund for export shall be further enlarged in Beijing, Guandong and Liaoning, namely: ．．．．．．		一、从2006年6月1日起（以出口企业的出口货物报关单〈出口退税专用〉上注明的出口日期为准），北京市、广东省、辽宁省进一步扩大申报出口退税免于提供纸质出口收汇核销单的出口企业范围。具体是：．．．．．．
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