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Circular of the State Administration of Taxation on Issuing the Measures for the Administration of Tax Refund (Exemption) of Exported Goods (For Trial Implementation) [Revised]
国家税务总局关于印发《出口货物退(免)税管理办法(试行)》的通知 [已被修订]
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Circular of the State Administration of Taxation on Issuing the Measures for the Administration of Tax Refund (Exemption) of Exported Goods (For Trial Implementation)
(No.51 [2005] 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 and all the instrumentalities thereof:
In order to regulate the administration of tax refund (exemption) of exported goods, the State Administration of Taxation has formulated the Measures for the Administration of Tax Refund (Exemption) of Exported Goods (For Trial Implementation) in accordance with the Law of the People's Republic of China on the Administration of Tax Collection, the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection, the Interim Regulations of the People's Republic of China on Value-added Taxes, the Interim Regulations of the People's Republic of China on Consumption Taxes and any other provisions of the state on the tax refund (exemption) of exported goods, and we hereby print and distribute them to you for implementation:
State Administration of Taxation
March 16, 2005
Measures for the Administration of Tax Refund (Exemption) of Exported Goods (For Trial Implementation)
 

国家税务总局关于印发《出口货物退(免)税管理办法(试行)》的通知
(国税发[2005]51号)


各省、自治区、直辖市和计划单列市国家税务局,局内各单位:
为规范出口货物退(免)税管理,根据《中华人民共和国税收征收管理法》、《中华人民共和国税收征收管理法实施细则》、《中华人民共和国增值税暂行条例》、《中华人民共和国消费税暂行条例》以及国家其他有关出口货物退(免)税规定,国家税务总局制订了《出口货物退(免)税管理办法(试行)》,现印发给你们,请遵照执行。
国家税务局
二00五年三月十六日

出口货物退(免)税管理办法(试行)


Chapter I General Provisions
 

第一章 总则


Article 1 The present Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection, the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection, the Interim Regulations of the People's Republic of China on Value-added Taxes, the Interim Regulations of the People's Republic of China on Consumption Taxes and other provisions of the state on the tax refund (exemption) of exported goods for the purpose of regulating the administration of tax refund (exemption) of exported goods.
   第一条 为规范出口货物退(免)税管理,根据《中华人民共和国税收征收管理法》、《中华人民共和国税收征收管理法实施细则》、《中华人民共和国增值税暂行条例》、《中华人民共和国消费税暂行条例》以及国家其他有关出口货物退(免)税规定,制定本管理办法。
Article 2 For the goods as exported by an exporter on his own or by means of entrustment, except those concerning which there are otherwise provisions, the exporter thereof may, after the declaration of goods export and the conclusion of financial settlement for sales, make a report to the local state taxation bureau (hereinafter referred to as the tax authority) for the approval of refund or exemption of his value-added tax (VAT) or consumption tax on the strength of the relevant certificates.
The term “exporters” as mentioned in the present Measures includes foreign trade operators, those manufacture enterprises without the qualification of export operation that entrust others for their export and the special enterprises and personnel of tax refund (exemption).
The term “foreign trade operators” refers to those legal persons, other organizations or individuals that have gone through the formalities for the registration of industry and commerce or other formalities for practicing his profession, have been granted the qualification of export operation by the Ministry of Commerce or the authorized instrumentality thereof and engage in the business operations of foreign trade. In particular, the term “individual” (including a foreigner) refers to any person who has been registered to start an individual household of industry and commerce, an individual sole-capital enterprise or a partnership enterprise.
The term “special enterprises and personnel of tax refund (exemption)” refers to the enterprises and personnel who may apply for the tax refund (exemption) of exported goods according to the relevant provisions of the state.
   第二条 出口商自营或委托出口的货物,除另有规定者外,可在货物报关出口并在财务上做销售核算后,凭有关凭证报送所在地国家税务局(以下简称税务机关)批准退还或免征其增值税、消费税。
本办法所述出口商包括对外贸易经营者、没有出口经营资格委托出口的生产企业、特定退(免)税的企业和人员。
上述对外贸易经营者是指依法办理工商登记或者其他执业手续,经商务部及其授权单位赋予出口经营资格的从事对外贸易经营活动的法人、其他组织或者个人。其中,个人(包括外国人)是指注册登记为个体工商户、个人独资企业或合伙企业。
上述特定退(免)税的企业和人员是指按国家有关规定可以申请出口货物退(免)税的企业和人员。
Article 3 The scope of tax refund (exemption) of exported goods, the tax refund rate and the measures of tax refund (exemption) shall be governed by the relevant provisions of the state.
   第三条 出口货物的退(免)税范围、退税率和退(免)税方法,按国家有关规定执行。
Article 4 The tax authority shall, according to the procedure for tax refund (exemption) of exported goods and the actual requirements of work, establish such corresponding posts as the recognition administration of tax refund (exemption) for exported goods, the acceptance of declaration, the preliminary examination, review, investigation, examination and approval, withdrawal from and adjustment of the state treasury and the post responsibility system as well. Where there is any need of “one person holding several posts concurrently” due to the shortage of personnel, the arrangement of personnel shall be subject to the post supervision and restriction mechanism.
   第四条 税务机关应当按照办理出口货物退(免)税的程序,根据工作需要,设置出口货物退(免)税认定管理、申报受理、初审、复审、调查、审批、退库和调库等相应工作岗位,建立岗位责任制。因人员少需要一人多岗的,人员设置必须遵循岗位监督制约机制。
Chapter II The Recognition Administration of Tax Refund (Exemption) for Exported Goods
 

第二章 出口货物退(免)税认定管理


Article 5 Where a foreign trade operator has gone through the registration formalities for archival filing according to the Foreign Trade Law of the People's Republic of China and the Measures for the Registration of Foreign Trade Operators for Archival Filing of the Ministry of Commerce, a manufacture enterprise without the qualification of export operation entrusting any other to export self-manufactured products (including those products that are deemed as self-manufactured products, hereinafter the same) shall, within 30 days as of the date of the registration for archival filing or the conclusion of the contact of export as an agent, on the strength of the relevant materials, fill in the Recognition Form of Tax Refund (Exemption) for Exported Goods and go to the local tax authority to go through the recognition formalities for tax refund (exemption) of exported goods.
The recognition formalities for tax refund (exemption) of exported goods of those special enterprises and personnel of tax refund (exemption) shall be carried out according to the relevant provisions of the state.
   第五条 对外贸易经营者按《中华人民共和国对外贸易法》和商务部《对外贸易经营者备案登记办法》的规定办理备案登记后,没有出口经营资格的生产企业委托出口自产货物(含视同自产产品,下同),应分别在备案登记、代理出口协议签定之日起30日内持有关资料,填写《出口货物退(免)税认定表》,到所在地税务机关办理出口货物退(免)税认定手续。
特定退(免)税的企业和人员办理出口货物退(免)税认定手续按国家有关规定执行。
Article 6 Where an exporter has gone through the recognition formalities for tax refund (exemption) of exported goods and if there is any change in the recognition content thereof, he shall, within 30 days as of the date when the approval for alteration is granted by the relevant administrative organ, apply to the tax authority for going through the recognition alteration formalities for tax refund (exemption) of exported goods on the strength of relevant certificates.
   第六条 已办理出口货物退(免)税认定的出口商,其认定内容发生变化的,须自有关管理机关批准变更之日起30日内,持相关证件向税务机关申请办理出口货物退(免)税认定变更手续。
Article 7 Where the tax refund (exemption) of exported goods shall be terminated according to law due to such matters as dissolution, bankruptcy or cancellation of an exporter, he shall go to the tax authority to go through the formalities for cancellation of the recognition of tax refund (exemption) of exported goods on the strength of the relevant certificates and materials.
For any exporter who applies for recognition cancellation, the tax authority shall settle the amount for tax refund (exemption) of exported goods before handling the formalities for cancellation of the recognition according to the relevant provisions.
   第七条 出口商发生解散、破产、撤销以及其他依法应终止出口货物退(免)税事项的,应持相关证件、资料向税务机关办理出口货物退(免)税注销认定。
对申请注销认定的出口商,税务机关应先结清其出口货物退(免)税款,再按规定办理注销手续。
Chapter III Declaration and Acceptance of Tax Refund (Exemption) of Exported Goods
 

第三章 出口货物退(免)税申报及受理


Article 8 An exporter shall, within the prescribed period, collect all the documentations as required for the tax refund (exemption) of exported goods, obtain the electronic declaration data by using the electronic declaration system of tax refund (exemption) of exported goods as acknowledged by the State Administration of Taxation, faithfully fill in the declaration form of tax refund (exemption) of exported goods and apply to the tax authority for handling the formalities for tax refund (exemption) of exported goods. Where any exporter fails to lodge his declaration within the prescribed time limit, except those concerning which there are otherwise provisions, the tax authority may not accept the said delayed declaration of tax refund (exemption). Those who are required to pay the outstanding tax thereof shall pay the duty according to the relevant provisions.
   第八条 出口商应在规定期限内,收齐出口货物退(免)税所需的有关单证,使用国家税务总局认可的出口货物退(免)税电子申报系统生成电子申报数据,如实填写出口货物退(免)税申报表,向税务机关申报办理出口货物退(免)税手续。逾期申报的,除另有规定者外,税务机关不再受理该笔出口货物的退(免)税申报,该补税的应按有关规定补征税款。
Article 9 Where an exporter declares for tax refund (exemption) of exported goods, the tax authority shall accept it in a timely manner and carry out a preliminary examination. Upon the preliminary examination, where the declaration materials, electronic declaration data and paper certificates as reported by the exporter are complete, the tax authority shall accept the declaration of tax refund (exemption) of exported goods; where the declaration materials or paper certificates as reported by the exporter are incomplete, except it is otherwise prescribed, the tax authority shall not accept the declaration of tax refund (exemption) of exported goods and immediately require the exporter to correct, supplement the relevant materials and certificates.
......
   第九条 出口商申报出口货物退(免)税时,税务机关应及时予以接受并进行初审。经初步审核,出口商报送的申报资料、电子申报数据及纸质凭证齐全的,税务机关受理该笔出口货物退(免)税申报。出口商报送的申报资料或纸质凭证不齐全的,除另有规定者外,税务机关不予受理该笔出口货物的退(免)税申报,并要当即向出口商提出改正、补充资料、凭证的要求。
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