1994.01.01
STATE BUREAU OF TAXATION
THE INTERIM PROVISIONS ON EXPORT TAX REFUND (EXEMPTION)
(Promulgated by the State General Administration of Taxation)
In pursuant to the "Provisional Regulations on Value-Added Tax of the
People's Republic of China" and the "Provisional Regulations on
Consumption Tax of the People's Republic of China", the following
provisions on the refund or exemption of value-added tax and consumption
tax on export goods are hereby promulgated:
1. Enterprises empowered to handle exports (hereinafter referred to as"
exporting enterprises") except otherwise provided for may apply to tax
authorities monthly for an approval of refund or exemption of value-
added tax and consumption tax for themselves or acting as an export
agent after customs declaration and listing of the goods as sales in
their accounts upon the presentation of related documents.
2. The following goods are eligible for refund or exemption of value
added tax and consumption tax with special approvals:
(1) Goods shipped out of the country for use in contracting projects by
companies contracting for foreign engineering projects.
(2) Goods shipped out of the country for use in repair projects by
enterprises undertaking the repairs.
(3) Goods sold to foreign ships or Chinese ocean-going ships by foreign
ship supporting companies or ocean-going shipping supply companies and
paid in foreign exchange.
(4) Machinery and electronic products and building materials sold by
domestic enterprises after winning international bidding financed by
loans provided for by international financial organizations or foreign
governments.
(5) Goods bought in China and shipped out of the country by enterprises
as their shares of investment abroad.
3. The following export goods are exempt from value-added tax and
consumption tax:
(1) Goods processed with supplied materials and re-exported.
(2) Contraceptive drugs and instruments, ancient and second-hand books.
(3) Cigarettes.
(4) Military goods and goods for export produced by military supplies
factories or allocated by military supplies departments.
The tax-free goods prescribed by the State shall not get tax refund.
The provisions on the tax refund or tax exemption for goods exported by
foreign-funded enterprises shall be promulgated separately.
4. Except re-export of goods processed with supplied materials as
approved by the State, the following goods are not eligible for refund
or exemption of value-added tax and consumption tax:
(1) Crude oil.
(2) Export goods as foreign aid.
(3) Goods whose export is banned by the State, including natural bezoar,
musk, copper and copper-based alloys and platinum etc.
(4) Sugar[1] [2] [3] [4] [5] [6] 下一页
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