Article 1 These Measures are formulated in order to strengthen the administration of export tax rebates, improve the correspondence system for tax authorities to investigate and verify information related to export goods, and prevent and crack down on illegal acts of defrauding export tax rebates.
Article 2 The tax authorities in charge of export tax refund (hereinafter referred to as the tax refund authorities) shall send a letter to the tax authorities at or above the county level where the supplier of export goods is located in the format of Annex 1 (omitted) in case of any of the following circumstances during the tax refund (exemption) of export goods, and handle it according to the reply. Before receiving the reply, the tax refund (exemption) that has not been processed will not be processed for the time being.
(a) the source of export goods is found to be in doubt during the examination and approval of export tax rebate;
(two) after the evaluation and analysis of the tax refund, it is found that there are abnormal situations;
(3) Having doubts about the production, operation and tax payment of suppliers;
(4) Other circumstances that the tax refund organ deems necessary to investigate.
The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning may further refine the specific scope of letter investigation in this region in light of the actual situation in this region.
Article 3 If the export enterprise and the supplier enterprise are under the jurisdiction of the same prefecture-level State Taxation Bureau or county-level State Taxation Bureau, the internal tax refund department of the tax authority may also directly submit a written application to the tax source management department (the document format of the written application shall be formulated by the state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans), and the tax source management department shall be responsible for organizing the audit and investigation. The investigation contents are consistent with those listed in Annex 2 (omitted).
Article 4 The functional departments responsible for sending letters and replies within the tax authorities shall designate full-time or part-time personnel to be responsible for the management of export goods tax letters and telegrams, and register, sort out and file the letters and telegrams and replies. Letters and telegrams should be sent by registered mail or express mail, and enterprises and other non-tax department personnel should not be entrusted to fill in and mail letters and telegrams.
Article 5 The reply shall be undertaken by the tax authorities at or above the county level where the suppliers of export goods are located (hereinafter referred to as the reply tax authorities). After receiving the tax letter for export goods, two or more tax officials should be sent to the supplier of export goods for on-the-spot investigation to verify the supplier's production and operation ability (including the supplier's own production ability and products entrusted for procurement) and tax payment.
Article 6 The tax authorities in the reply place shall reply in the format of Annex 2 within 1 month after receiving the letter. If you can't reply on time due to special circumstances, you should also explain the reasons and specific reply time to the letter-sending unit within 1 month, and the delay in reply is generally not more than 3 months.
Article 7 The tax authorities at the place of reply shall, according to the relevant administrative measures, include the enterprises involved in the letter, especially those involved in repeated letters, into the scope of key monitoring enterprises.
Article 8 If the tax refund authorities at all levels have not received the other party's reply or "explain the reasons" after sending a letter 1 month, they shall promptly send a reminder to the responding unit (Annex 3 is omitted). If you don't receive a reply within 1 month after reminding, you can report it to the provincial state taxation bureau step by step. Provincial State Taxation Bureau has not responded after coordination and supervision, and shall truthfully report the relevant information to State Taxation Administration of The People's Republic of China. The general administration will assess the counterpart swap work in various places according to the situation.
Article 9 After receiving the reply, the tax refund organ shall handle it in the following ways:
(1) If the reply confirms that the supplier is under any of the following circumstances, it shall not apply for export tax rebate; if it has applied for export tax rebate, it shall be recovered. If it is necessary to file an investigation, the tax refund organ shall hand over the relevant information to the inspection department for investigation in accordance with the regulations.
1. The supplier has no production capacity (the production capacity includes the supplier's own production capacity and the products entrusted for procurement, the same below);
2. The special VAT invoice for this batch of goods is a fake invoice;
3. The purchase business of non-self-produced goods in this batch of goods is not true.
(two) the following questions in the reply should be further investigated and verified as doubts, and the export tax rebate will not be handled before the investigation and verification are clear:
1. All the goods sold by the supplier are obviously inconsistent with their production capacity;
2. The supplier has falsely invoiced before replying and is under investigation;
3. The supplier's VAT input invoice is false and is under investigation;
4. The supplier fails to pay value-added tax and consumption tax;
5. Other circumstances that need further verification.
For the above items 1 to 5, the responding unit shall inform the sending unit of relevant information in time after the investigation is completed or the supplier pays the tax owed.
Tenth should send a letter to investigate, but did not send a letter to investigate and did not reply within the specified time, the relevant units and personnel must be held accountable. If the reply is untrue, the responsibility of the relevant units and signatories must be strictly investigated in accordance with the requirements of all aspects of the letter; Those who collude inside and outside to violate the criminal law shall be transferred to judicial organs for handling.
Article 11 The tax refund department of the provincial-level State Taxation Bureau is the lead department for correspondence and adjustment, and other relevant departments should actively cooperate with it. The lead department of correspondence and coordination below the provincial level and the departments involved in cooperation shall be determined by the provincial State Taxation Bureau according to the actual situation.
Twelfth previous provisions are inconsistent with these measures, these measures shall prevail. Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing Provisions on Tax Correspondence and Adjustment of Export Goods (Guo Shui Fa [1995] No.037), Notice of State Taxation Administration of The People's Republic of China on Strictly Examining Export Tax Refund and Strengthening Tax Correspondence and Adjustment of Export Goods (Guo Shui Ming Dian [1996] No.56) and Supplementary Notice of State Taxation Administration of The People's Republic of China on Tax Correspondence and Adjustment of Export Goods (Notice of State Taxation Administration of The People's Republic of China on Strictly Strengthening Tax Refund (Exemption) Management of Export Goods in Chaoshan Area of Guangdong Province) (Guo Shui Han [2000] 5/KLOC-