complete the procedures within
one month starting from the date of the receipt of the export tax
refund applications if the application procedures are complete and the
contents are true to the facts, except otherwise provided for by tax
authorities at the next higher level.
The standard for examination and approval of export tax refunds, the
terms of reference for examination and approval and work procedures
shall be determined by the sub-bureaus of the State General
Administration of Taxation and import and export tax management
sections directly attached to the State General Administration of
Taxation. The examination and approval of export tax refund shall be
put in the charge of tax authorities at and above the central sub-
bureaus of the State General Administration of Taxation.
26. Export tax refund plan shall be managed in a unified manner by
incorporating it into the internal plan for industrial and commercial
tax.
27. If the exported goods are shut out, returned or converted for
domestic sales, the enterprises that export them shall go through the
declaration procedures with the local tax authorities in charge of
export tax refund and return the tax amount refunded. The returned tax
payment shall be turned over to the central treasury.
28. Tax authorities in charge of export tax refund should carry out
indepth investigations into enterprise about the tax refund documents
and accounts and goods and if doubts are found with export goods, they
may carry out overall examination of the management conditions of the
export goods.
29. An enterprise should carry out overall clearance of the export tax
refund of the preceding year within three months after the end of the
year and report the results to the tax authorities in charge of
export tax refund, which shall examine the report, recovering the
amount over-refunded and making good the shortages. After the clearance,
tax refund authorities shall no longer accept the export tax refund
applications for the preceding year.
30. The export tax refund authorities shall decide whether or not
overall or random checks of the export tax refund of an enterprise
according to the actual circumstances of the locality.
In cases where tax refund cheating is suspected, the people in charge
shall produce reasons or basis and submit for approval by head of
sections of central sub-bureaus, sub-bureaus or import and export tax
management departments directly affiliated to the State General
Administration of Taxation and import and export tax management sections
of sub-bureaus before separate checking is carried out. During the
period of checking, export tax refund procedures shall be stopped for
the goods in suspicion, and if export ta上一页 [1] [2] [3] [4] [5] [6] [7] 下一页
|
