国家税务总局关于出口货物退（免）税若干问题的通知 Circular of the State Administration of Taxation on Some Issues concerning

　　IX. The amount of tax refundable of a small export enterprise， which is occurred in the middle of the year， and on which the term for examination and verification of the tax refund is 12 months under Article 8 of Document CaiShui [2002] No. 7， shall not be handled by way of refunding taxes on monthly basis， but shall be handled by way of carrying it forward to the next term to offset for goods sold in domestic markets. For the part failing to be offset， the tax refund shall be handled once for all at the end of the year. The standard for determining the small export enterprises shall be made uniformly by the administrations of state taxation of all provinces （autonomous regions， and municipalities directly under the Central Government） according to the reality of the whole provinces （autonomous regions， and municipalities directly under the Central Government）， and within the range of 2 million Yuan or more up to 5 million Yuan of the total sales volume of the enterprise in domestic markets and overseas markets in the previous taxpaying year.

　　X. The VAT shall be exempted for the export goods of the production enterprises taxed by simple method. And other goods exported shall apply the Methods of Tax Exemption， Deduction and Refund.

　　XI. A small-scale taxpayer， who entrusts other processing enterprises to undertake the business of processing with materials provided， may file an application to the tax authorities for issuance of “Certificate of Tax Exemption on Processing with Materials Provided” according to the relevant provisions in existence. And the processing enterprises may go through the formalities for tax refund on processing fees upon the strength of the “Certificate of Tax Exemption on Processing with Materials Provided”。

　　XII. Where an enterprise with foreign investment who is not a VAT taxpayer， or who is a small scale taxpayer， or who is established in the bonded zones， purchases home-made equipment， which is in conformity with the relevant provisions under the “Circular of the State Administration of Taxation concerning Printing and Distribut

ing the 'Trial Measures for the Administration of Tax Refund on Home-Made Equipment Purchased by Enterprises with Foreign Investment'” （No. GuoShuiFa [1999] No. 171）， its tax refund may be handled in accordance with the relevant provisions.

　　XIII. Where an enterprise with foreign investment entrusts other enterprises to undertake the construction of a project by way of contracting for labor and materials， it may sign an agreement with the enterprise engaging in the construction and entrusts it to purchase the kinds of home-made equipment in conformity with the relevant provisions of Document GuoShuiFa [1999] No. 171. The enterprise engaging in the construction shall then， upon the strength of the entrustment agreement for purchase of the home-made equipment and the “Handbook for Registration of Home-Made Equipment Purchased by Enterprises with Foreign Investment”， purchase the home-made equipment， and obtain the special VAT invoices and the Tax Payment Notice （used specially for export goods） for value-added taxes， and hand them over to the enterprise with foreign investment to handle tax refund pursuant to relevant provisions.

　　XIV. The present Circular shall enter into force as of January 1， 2003

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