国家税务总局关于印发《出口货物退（免）税管理办法》的通知 Circular of the State Administration of Taxation on Printing and Distri

registered items altered， they should go through the cancellation or alteration procedures with the local tax authorities in charge of export tax refund within 30 days starting from the date of dissolution， merger or alteration.

　　12. Export enterprises should assign full- or part-time personnel （hereinafter referred to as a “tax clerk”） who shall be trained， examined and issued with a “tax clerk certificate”。 People without the tax clerk certificates are not allowed to handle tax refund. If an enterprise has changed its tax clerk， it should timely inform the tax authorities in charge of tax refund， which shall cancel the tax clerk certificate. If the proper tax authorities are not informed of the changes， the enterprises shall be held responsible for all the tax refund activities that occurred after the changes of the original tax clerks.

　　13. When declares the export goods with the customs and enters into accounts as sales， an export enterprise shall file “Export Tax Refund （exemption） Application Form” on the monthly basis and provide related documents to foreign trade departments in charge， which shall submit them to the tax authorities in charge of export tax refund after examination and affixing their seals.

　　14. In going through the export tax refund procedure， export enterprises shall provide the following documents：

　　（1） special （tax credit copy） or ordinary invoices for value-added tax.

　　Enterprises applying for consumption tax refund shall also provide the “Tax Payment （Special for Export Products） Certificate” （hereinafter referred to as “tax bill”） produced by the source factory and sealed by the tax authorities and banks （treasury）。

　　（2） Sales ledger for export goods. Tax authorities in charge of export tax refund shall examine the sales ledgers and sales tax bills carefully before confirmation.

　　The special invoices for value-added tax， special tax bills for consumption tax and sales ledgers shall be provided for by enterprises at the time of applying for tax refund.

　　（3） The “Export Goods Declaration Form （export tax refund copy） with the seal of the customs. Th

e ”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 export 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， municipalities directly under the Central Government and municipalities separately listed on the State plan 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 valid.

　　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 mat

erials 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 export 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 supply contracts signed between the bid winners and Chinese bidding companies or other bidding organizations. If the bid winners are foreign trade enterprises， the procurement contracts （agreements） signed by bid winners and goods supplying enterprises shall be provided.

　　（3） special value-added tax invoices for procuring the goods won. In cases where consumption tax has been levied on goods won， the special consumption tax invoices shall be provided. （If a production enterprise has won a bid， the consumption tax due shall be exempt for the production process）。

　　（4） the invoice provided to clients by winning bidders according to the bidding proposals and goods supply contracts.

　　（5） In a case where a project is won by a sub-contractor， the sub- contract （agreement） signed by the subcontractor and the winning bidder in addition to the aforesaid materials.

　　The loans provided by international financial organizations are， for the time being， limited to those provided by the International Monetary Fund， the World Bank （including International Bank for Reconstruction and Development， International Development Association）， UN Agricultural Development Fund and The Asian Development Bank.

　　19. In shipping out goods procured at home for use as investment abroad， an enterprise 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 and provide the following documents and materials：

　　（1） document of approval （duplicated copy） issued by the Ministry of Foreign Trade and Economic Cooperation or by units authorized by the Ministry.

　　（2） duplicated copies of enterprise registration abroad and relevant contracts.

　　（3） special value-added tax invoice for the export goods procured.

　　（4） export goods customs declaration form （export refund copy）。

　　20. In importing raw materials and parts duty-free for processing trade with supplied materials， export enterprises shall get the “Certificate of Tax Exemption for

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