国家税务总局关于外商投资企业出口货物若干税收问题的通知 Circular of the State Administration of Taxation on Some Tax Issues Conc

liable for all tax refund activities and responsibilities occurred between the former tax operator and the tax authority after the change.

　　(3) The foreign-related tax authorities of State tax bureaus in all places shall be specifically responsible for routine administration of export tax refund (exemption) for the old enterprises with foreign investment such as certificate issuance, inspection, settlement and materials examination and safekeeping. The foreign-related tax authorities shall be responsible for accepting, on a monthly basis, the advance applications of the enterprises under tax "exemption, credit and refund" for tax refund (exemption) and the applications of the enterprises under "collection first and refund later" for tax payment or refund and for examining and approving tax exemption, credit and refund and the tax amount payable and for handling the procedures of carrying the tax amount on income payable not yet credited onto the following period to be credited. The import and export tax authorities shall be responsible for accepting, on a quarterly basis, the consolidated applications of the enterprises under tax "exemption, credit and refund" for tax refund (exemption), for accepting, on a monthly basis, the applications of the enterprises under the "collection first and refund later" for tax refund, for examining and approving the amount of tax exemption, credit and refund, for informing the tax collection authorities to adjust the amount of tax exemption and credit and for handling the tax refund procedures.

　　(4) Export tax refund (exemption) for the old enterprises with foreign investment shall be managed by computer, and the specific procedures thereof shall be governed by the Circular of the State Administration of Taxation on the Promulgation of the Measures for Electronic Administration of Export Tax Refund (GuoShuiFa [1996] No.79).

　　IV. On the issue concerning the checking up of export goods

　　(1) All localities are required to check up the goods exported before November 1, 1999 by the old enterprises with foreign investment which implement the tax

refund (exemption) measures. The enterprises' export goods which are declared to the Customs and leave the territory before November 1, 1999 but are treated as sales in the accounting books after November 1,1999 shall continue to be governed by the export tax exemption measures.

　　(2) If imported materials and parts are purchased before November 1,1999 but are not yet written off at the moment, the old enterprises with foreign investment shall, by presenting the Registration Manual of Processing with Imported Materials issued by the Customs and other relevant certificates, apply to the tax authorities in charge of tax refund for supplemental issuance of the Application Form for Processing Trade with Imported Materials

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