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

x 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 export 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 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 export 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 Administration of Tax Collection， the Interim Regulations of the People's Republic of China on Value-Added Tax and the Interim Regulations of the People's Republic of China on Consumption Tax

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