of
approval for export issued by the Ministry of Foreign Trade and Economic
Cooperation and the units it has authorized and business licenses.
Enterprises which completed the tax refund procedures before the
promulgation of these rules shall be reviewed according to the new
rules within 30 days starting from the date of the issuance of this
document. Exporting enterprises failing to go through the tax refund
procedures or to have their post registration reviewed shall not get tax
refund or exemption for their export goods.
If export enterprises have been dissolved or merged or have their
registered items altered, they should go through the cancellation or
alteration procedures with the local tax authorities in charge of export
tax refund within 30 days starting from the date of dissolution, merger
or alteration.
12. Exporting enterprises should assign full- or part-time personnel
(hereinafter referred to as a "tax clerk") who shall be trained,
examined and issued with a "tax clerk certificate". People without the
tax clerk certificates are not allowed to handle tax refund. If an
enterprise has changed its tax clerk, it should timely inform the tax
authorities in charge of tax refund, which shall cancel the tax clerk
certificate. If the proper tax authorities are not informed of the
changes, the enterprises shall be held responsible for all the tax
refund activities that occurred after the changes of the original tax
clerks.
13. When declares the export goods with the customs and enters into
accounts as sales, an exporting enterprise shall file "Export Tax Refund
(Exemption Return) on the monthly basis and provide related documents to
foreign trade departments in charge, which shall submit them to the tax
authorities in charge of export tax refund after examination and
affixing their seals.
14. In going through the export tax refund procedure, exporting
enterprises shall provide the following documents:
(1) Special (tax credit copy) or ordinary invoices for value-added
tax. Enterprises applying for consumption tax refund shall also provide
the "Tax Payment (Special for Export Products) Certificate"
(hereinafter referred to as "tax bill") produced by the source factory
and sealed by the tax authorities and banks (treasury).
(2) Sales ledger for export goods. Tax authorities in charge of export
tax refund shall examine the sales ledgers and sales tax bills carefully
before confirmation.
The special invoices for value-added tax, special tax bills for
consumption tax and sales ledgers shall be provided for by enterprises
at the time of applying for tax refund.
(3) The "Export Goods Declaration Form (export tax refund copy) with上一页 [1] [2] [3] [4] [5] [6] 下一页
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