x refund procedures have been
completed, enterprises concerned should provide guarantee for returning
the tax refunds. If the enterprise cannot provide the guarantee, with
the approval of the tax refund authorities, the bank with which the
enterprise concerned has opened accounts shall be notified in writing to
suspend the payment of the deposits equal to the tax amount refundable
until the investigations are completed.
31. A fine of less than RMB5,000 shall be imposed, apart from the order
for correction within the prescribed time limit, on exporting
enterprises if one of the followings is committed in violation of the
provisions:
(1) Failing to go through the export tax refund registration procedures
according to regulations;
(2) Failing to set up, use and keep the account books and documents
and bills related to export tax refund;
(3) Refusing the examination by export tax refund authorities and the
provision of materials and documents related to export tax refund.
32. If the actual amount of tax refunded (exempt) is bigger than the
refundable amount due to the fault of the exporting enterprises or
enterprises fail to go through the cancellation procedures within the
prescribed time limit after going through the tax exemption procedures
for processing trade, the export tax refund authorities shall make the
enterprises concerned return the amount over-refunded or exempted. For
failure to return the over-refunded or exempted amount within the
prescribed time limit, a defer payment amounting to 2% of the returnable
amount shall be made for a day starting from the date of expiration.
33. If an enterprises is found to have cheated tax refund by
falsification, alteration, bribery or other illegal means, it shall be
deprived of the export tax refund right for at least six months with the
approval of the State General Administration of Taxation if the case is
very serious. The exports handled by the enterprises or by any agent
during the period of tax refund suspension shall not get export tax
refund.
If a tax refund cheat case involves a big sum or the case is
exceptionally serious, the Ministry of Foreign Trade and Economic
Cooperation shall disqualify the enterprise for export.
34. Those who provide or produce false special tax bills or other false
tax refund documents for exporting enterprises shall be fined for an
amount less than five times the illegal proceeds. If the case involves a
huge sum and the case is very serious in cheating, heavier punishments
shall be meted out or criminal responsibilities shall be affixed by
judicial organs.
35. Other management matters shall be handled according to the relevant
provisions of the Law of the People's Republic of China on the Tax Levy
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