Circular of the People's Bank of China, the Ministry of Foreign Trade and Economic Cooperation, and the State Administration of Taxation on Providing Loans to the Trust Accounts for Export Tax Refund

Circular of the People's Bank of China, the Ministry of Foreign Trade and Economic Cooperation, and the State Administration of Taxation on Providing Loans to the Trust Accounts for Export Tax Refund [Partially Invalid]

中国人民银行、对外贸易经济合作部、国家税务总局关于办理出口退税账户托管贷款业务的通知 [部分失效]

【法宝引证码】

Issuing authority： Instrumentalities of the State Council,All Banks,People's Bank of China,All Ministries,Ministry of Foreign Trade & Economic Cooperation (incl. former Ministry of Foreign Economy & Trade),All Administrations,State Taxation Administration
Date issued： 08-24-2001
Effective date: 08-24-2001
Level of Authority: Departmental Regulatory Documents
Area of Law:Taxation,Taxation
Partially Invalidated by：Notice of the People's Bank of China, the China Banking Regulatory Commission, the Ministry of Commerce and the State Administration of Taxation on Adjusting the Line of Credit Secured by Export Tax Refund Accounts in Custody (Issued on 06-12-2009 Effective on 06-12-2009)


Circular of the People's Bank of China, the Ministry of Foreign Trade and Economic Cooperation, and the State Administration of Taxation on Providing Loans to the Trust Accounts for Export Tax Refund (No.276 [2001] of the People's Bank of China) The branches and the business management departments of the People's Bank of China, the solely state-funded commercial banks and joint-stock commercial banks, the commissions (departments, bureaus) of foreign trade and economic cooperation and the bureaus of state taxes of the provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate State Planning: In order to support the export enterprises to expand their business, to solve the difficulty of the export enterprises in short-term working funds, and to earnestly prevent the loan risks, it is hereby notified as follows concerning the business of providing loans to the trust accounts for export tax refund:		中国人民银行、对外贸易经济合作部、国家税务总局关于办理出口退税账户托管贷款业务的通知（银发[2001]276号）人民银行各分行、营业管理部，各国有独资商业银行、股份制商业银行，各省、自治区、直辖市及计划单列市外经贸委（厅、局）、国家税务局：为支持出口企业扩大出口，解决出口企业短期流动资金困难，切实防范贷款风险，现就办理出口退税账户托管贷款业务通知如下：
1.The expression “providing loans to the trust accounts for export tax refund” refers to that, to solve the export enterprise's difficulty in short-term working fund resulted from delayed receipt of export tax refunds, and providing that the enterprise's export refund account is trusted to the bank, loans of short-term working funds are provided by commercial banks to the export enterprises, which are guaranteed with the receivable export tax refunds.		一、出口退税账户托管贷款，是指商业银行为解决出口企业出口退税款未能及时到账而出现短期资金困难，在对企业出口退税账户进行托管的前提下，向出口企业提供的以出口退税应收款作为还款保证的短期流动资金贷款。
2.The objects of the loan provided on export refund account shall be the diversified export enterprises that have good credit standing, have committed no act of evading or illegal trading in foreign exchange, or evading or cheating for taxes, have made stable export achievements in the recent years, and have sound financial systems.		二、出口退税账户托管贷款对象为信誉良好，没有非法逃套汇和偷骗税行为，近年内有稳定的出口业绩，财务健全的各类出口企业。
3.The term of a loan provided to the trust account for export tax refund may not exceed 1 year at the most, and the proportion of the loan may not, as a general principle, exceed 70% of the tax refund that the enterprise shall get, and the loan rate shall comply with the relevant provisions of the People's Bank of China. ．．．．．．		三、出口退税账户托管贷款期限最长不超过1年，贷款比例原则上最高不得超过企业应得退税款的70％，贷款利率按中国人民银行有关规定执行。．．．．．．
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