(2) Tax authorities in charge of export tax refund shall strictly issue
the "Certificate for Purchasing Export Cigarettes Tax-Free" according to
the tax exemption plan for export cigarettes of the State. The tax
exemption plan for export cigarettes shall be the plans issued by the
State General Administration of Taxation. Before the tax exemption plan
is produced at the beginning of a year, the certificate shall be issued
according to the tax exemption plans fulfilled at the beginning of the
preceding year.
(3) Tax authorities in charge of levying taxes on cigarette factories
shall be strict in examining and approving tax exemption according to
the varieties, specifications and amounts specified in the Certificate
for Purchasing Export Cigarettes Tax-Free". After the tax exemption is
approved, the tax authorities in charge of tax collection shall fill in
the "Certificate for Export Cigarettes Exempted from Tax" and send by
mail directly to the tax authorities in charge of export tax refund for
cigarette purchasing party.
(4) After the tax-free cigarettes are exported, exporting enterprises
shall go through the tax exemption cancellation procedures with the
local tax authorities in charge of export tax refund by presenting the
export goods customs declaration form (copy for export tax refund),
foreign exchange collection bills and export invoices.
23. After an exporting enterprise has collected the goods processed by
production enterprises and declared for export with the customs, the
exporting enterprise shall go through the export tax refund procedures
by presenting the invoices for buying the raw materials for processing
and for the processing fees. If the value-added tax for the import
process has been reduced for the materials imported for processing, the
tax refund shall be computed after the tax reduction is deducted.
24. If the goods are exported by an agent, the tax payment shall be
returned to the export agent. If the goods are exported jointly by at
least two enterprises together, the units specified in the customs
declaration form shall go through the tax refund procedures in a unified
manner by presenting relevant tax refund documents.
25. Tax authorities in charge of export tax refund shall carefully
examine the tax refund application forms submitted by enterprises
according to the tax refund regulations and fill in the "Income Refund
Notice" after finding them accurate and submit them for examination and
approval by tax authorities in charge of export tax refund approval
level by level. They will then submit the notices to the local banks
(State treasury) for handling the drawback procedures. Tax authorities
in charge of export tax refund shall上一页 [1] [2] [3] [4] [5] [6] [7] 下一页
|
