the
seal of the customs. The "Export Goods Declaration Form (export tax
refund copy) should be submitted by enterprises at the time applying for
export tax refund. But for a few enterprises which have huge amounts of
export and the ports of shipment are scattered and it is difficult for
them to recover the customs declaration forms, they may get the approval
of tax authorities in charge of export tax refund to delay the
submission for three months after the tax authorities have verified that
their accounting systems are sound and found no tax cheating before. If
they still fail to provide the declaration forms within the time limit,
they should return the amount of tax refunded (exempted).
(4) Export exchange collection documents. Enterprises should collect all
the export exchange collection documents of banks for their export goods
into monthly books to be ready for the examination and verification by
tax authorities. Tax authorities shall check the export exchange
collection documents of exporting enterprises for goods exported and
taxes refunded every six months and clear at the end of a year all the
exchange collection bills for the previous year. Except goods whose
export exchange collection bills are not required, if any enterprise
fails to provide the exchange collection bills that should be provided,
it shall return the amount of tax refunded.
Export exchange collection bills are not required for the following
goods:
1. Goods exported through barter trade and compensation trade.
2. Goods exported for use in engineering projects contracted abroad.
3. Goods exported for forward exchange approved by foreign trade
departments of various provinces, autonomous regions, centrally
administered municipalities and cities enjoying the status of province
in terms of planning and the terms are not mature.
4. Goods purchased at home and shipped out of the country as investment
abroad.
The foreign exchange collected from domestic sales shall not be entered
into the export exchange collection eligible for export tax refund.
15. Foreign ship supporting companies or ocean-going shipping supply
companies shall on the monthly basis submit "Export Tax Refund
(exemption) Application Form" to the local tax authorities in charge of
export tax refund for goods sold to foreign ships and foreign ocean-
going ships. At the same time, they should provide special value-added
tax invoices, special consumption tax invoices, foreign sales invoices
and sales invoices and foreign exchange collection documents.
Foreign sales invoices must specify the name, amount and sales value of
the goods sold and have the signatures of captains of foreign ships and
foreign ocean-going ships before they become v上一页 [1] [2] [3] [4] [5] [6] 下一页
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