Caishui (20 14) No.53
The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, cities with separate plans, the State Administration of Taxation, Guangdong Branch of the General Administration of Customs, the customs directly under the Central Government, and the Finance Bureau of Xinjiang Production and Construction Corps: According to the relevant provisions of the Notice of the State Council on Printing and Distributing the Overall Plan of China (Shanghai) Pilot Free Trade Zone (Guo Fa [2013] No.38), combined with the previous pilot situation, The decision to expand the port is hereby notified as follows: 1. Scope of application of the policy For container goods that have been declared for export at the place of departure, and are carried by qualified transport enterprises, the port of departure tax refund policy will be implemented for container goods that are directly transported to Shanghai (hereinafter referred to as the place of departure) Yangshan Bonded Port Area (hereinafter referred to as the port of departure). (1) The ports of departure to which the tax refund policy applies are longtan port, Taicang, Lianyungang, Zhujiaqiao, Jiujiang, Qianwan, Wuhan and Chenglingji (hereinafter referred to as the port of departure). The export port is Yangshan Bonded Port Area, and the mode of transportation is waterway transportation. (2) Transport enterprises and means of transport to which the tax refund policy is applicable at the port of departure shall meet the following conditions: 1. A transport enterprise shall set up direct flights between the departure place and the destination, and its tax credit rating shall be rated as B or above by the tax authorities, and there shall be no record of illegal smuggling within three years. 2. The means of transport shall be equipped with navigation and positioning, full-course video monitoring equipment, and meet the relevant requirements of the customs for loading goods under customs supervision. The tax authorities of the relevant provinces, municipalities directly under the central government and cities under separate state planning shall, jointly with the local finance and customs departments, determine the list of transport enterprises and means of transport according to the above situation, and regularly report to State Taxation Administration of The People's Republic of China for summary and release. (3) Export enterprises applying the tax refund policy at the port of departure shall meet the following conditions: 1. The tax credit rating is rated as B or above by the tax authorities, and it is not a self-operated export enterprise with the enterprise rating of 1-3 in the relevant information in the export tax refund audit. 2. Enterprises of Class B and above managed by the customs. Main procedures (1) The customs at the place of departure shall, according to the application of the export enterprise, go through the release procedures for the qualified goods shipped at the place of departure, and then issue the customs declaration form for export goods (only applicable to export tax refund) (hereinafter referred to as the tax refund certificate). (2) The export enterprise shall apply for tax refund to the tax authorities in charge of tax refund on the basis of the tax refund certificate and relevant materials issued by the customs at the place of departure. Before applying for tax refund for the first time, an export enterprise shall declare the tax refund to the tax authorities in charge of export tax refund at the port of departure. (3) After all the goods listed in the tax refund certificate enter the port of departure, the customs at the place of departure shall go through the customs clearance verification procedures, and the customs at the place of departure shall go through the customs clearance verification procedures. (4) The General Administration of Customs will send the customs declaration data (labels) that have been loaded and issued with tax refund certificates to State Taxation Administration of The People's Republic of China in real time, and send the customs declaration data (labels) that have been written off after normal customs clearance and the customs declaration data (labels) that have not actually arrived at the port of departure to State Taxation Administration of The People's Republic of China every month. State Taxation Administration of The People's Republic of China returns the data of tax refund declaration form to the General Administration of Customs. (5) The tax authorities in charge of export tax refund shall handle tax refund for export enterprises and adjust the amount of tax refund according to the tax refund voucher and customs clearance data of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). For the goods that have gone through the formalities of export tax refund, if they have not gone through the formalities of customs declaration and clearance within 2 months from the date of shipment, they shall be regarded as not actually exported goods, and the tax refund shall be recovered, and they shall no longer enjoy the tax refund policy at the port of shipment. (6) If the goods have not arrived at the port of departure for export, the customs shall cancel the goods with the declaration form of export goods, recover the issued tax refund certificate, and the General Administration of Customs shall provide the corresponding electronic data to State Taxation Administration of The People's Republic of China. For the goods that have gone through the export tax refund formalities, the enterprise shall provide the customs with the certificate issued by the tax authorities that the goods have been taxed or not. Three, the specific measures for the administration of tax refund at the port of departure shall be formulated separately by the General Administration of Customs of the People's Republic of China and State Taxation Administration of The People's Republic of China. Four, local customs and national tax departments should strengthen communication, establish contact and cooperation mechanism, exchange enterprise law-abiding integrity information and abnormal shipment of goods. The departments of finance, customs and national taxation should closely follow the operation of the tax refund policy at the port of departure, and report the problems existing in the work to the Ministry of Finance (tax administration department), the General Administration of Customs (supervision department) and State Taxation Administration of The People's Republic of China (goods and services tax department) in a timely manner. V. This notice shall be implemented as of September 20th 1 year. The Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on the Trial Implementation of the Tax Refund Policy at the Port of Departure in Shanghai (Cai Shui [2065 438+02] 14) shall be abolished as of the date of implementation of this notice.
State Taxation Administration of The People's Republic of China, General Administration of Customs, People's Republic of China (PRC) Ministry of Finance
July 30, 1965 438+04