16. In accepting foreign repair businesses, production enterprises
should, after the goods repaired are re-shipped out of the territory,
submit "Export Tax Refund (exemption) Application Form" to the local tax
authorities in charge of export tax refund together with the special
value-added tax invoices for parts, accessories and other raw materials
bought and goods delivery orders, repair or fitting invoices, customs
declaration form for goods re-exported and foreign exchange income
documents. The refundable amount shall be computed according to the
special value-added tax invoices and delivery orders for parts,
accessories and other raw materials.
In cases where foreign trade enterprises have entrusted the foreign
repair businesses they have accepted to other production enterprises,
the aforesaid foreign trade enterprises shall, after the repaired goods
are re-exported, fill in separately and submit the "Export Tax Refund
(exemption) Application Form" to the local tax authorities in charge of
export tax refund and at the same time provide the special value-added
tax invoices produced by production enterprises for parts, accessories
and other raw materials bought, repair or fitting invoices produced by
the aforesaid foreign trade enterprises for foreign clients, customs
declaration form for goods re-exported and foreign exchange income
documents. The refundable amount shall be computed according to the
special value-added tax invoices and delivery orders for parts,
accessories and other raw materials.
17. In exporting equipment, raw materials, engineering machinery and
other goods for use in engineering projects contracted abroad, the
contracting enterprises shall, after the goods are declared with the
customs, submit the "Export Tax Refund (exemption) Application Form" to
the local tax authorities in charge of export tax refund, together with
special value-added tax invoices for goods procured, export goods
customs declaration form (export tax refund copy) and foreign
engineering contract and other related materials.
18. For machinery and electronic products and building materials sold
through international bidding for projects using loans provided by
international financial organizations or foreign governments or by
domestic enterprises that won the bidding, the enterprises concerned
shall, after the goods are examined and accepted, submit the "Export Tax
Refund (exemption) Application Form" to local tax authorities in charge
of export tax refund together with the following certificates and
materials:
(1) Certificates (master copy) for winning bids issued by Chinese
bidding companies or other domestic bidding organizations.
(2) The goods [1] [2] [3] [4] [5] [6] [7] 下一页
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