Announcement of State Taxation Administration of The People's Republic of China Municipality on Issuing the Measures for the Administration of Tax Correspondence of Export Goods

State Taxation Administration of The People's Republic of China BulletinNo.10, 20 10

Article 14 If the reply type is "after investigation, there are doubts that have not been verified", after the verification is completed, a reply must be made again, and the handling situation will be promptly communicated to the sending organ. After the reply, it is found that there are new situations that are inconsistent with the original reply, and it should also be written to the sending unit again in time. The reply is subject to the last content.

The extended information is based on the Measures for the Administration of Tax Correspondence of Export Goods.

Article 12

Where the previous provisions are inconsistent with these Measures, these Measures shall prevail. Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the 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 Strengthening the Work of Tax Correspondence and Adjustment of Export Goods on Strict Export Tax Refund Audit (Guo Shui Ming Dian [1996] No.56),

The Supplementary Notice of State Taxation Administration of The People's Republic of China on the Tax Correspondence of Export Goods (Guo Shui Han [1998] No.406) and the Notice of State Taxation Administration of The People's Republic of China on Strictly Strengthening the Administration of Tax Refund (Exemption) on the Purchase of Export Goods in Chaoshan Area of Guangdong Province (Guo Shui Han [2000] No.51) and other documents stopped being implemented.

A few days ago, State Taxation Administration of The People's Republic of China issued the "Measures for Tax Correspondence and Adjustment of Export Goods" (Guo Shui Fa [2006] 165), which pointed out that from 1 February1day, the tax authorities will handle the export tax refund according to the new management measures of correspondence and adjustment.

The tax refund department will send a letter to the tax authorities at or above the county level where the export goods supplier is located for investigation in four cases when it finds that there are doubts about the source of export goods, finds that there are abnormal situations through tax refund evaluation and analysis, has doubts about the production, operation and tax payment of the supplier or finds that there are other situations that need to be investigated, and will deal with them according to the reply.

Before receiving the reply, the tax refund department will not handle the tax refund (exemption) that has not been handled yet. According to the new regulations, the tax authorities in the reply place must send two or more people to the export suppliers to conduct on-the-spot investigation after receiving the tax letter for export goods, verify their production and operation ability and tax payment, and reply within 1 month after receiving the letter. In addition, the tax authorities should include the enterprises involved in correspondence adjustment, especially those involved in repeated correspondence adjustment, in the scope of key monitoring enterprises.

The tax refund department shall not apply for export tax refund for the supplier enterprises that confirm that there is no production capacity, the special VAT invoice for this batch of goods is falsely invoiced, and the purchase business of non-self-produced goods in this batch of goods is untrue. For those that have already applied for export tax refund, the export tax refund shall be recovered. Need to be investigated and dealt with, the tax refund department shall promptly hand over the relevant information to the inspection department.

For all the goods sold are obviously inconsistent with their production capacity, there were false invoices in the past and they are being investigated, the VAT input invoices are false and they are being investigated, and the supplier enterprises that owe VAT, consumption tax and other situations that need further verification should be further investigated and verified by the tax refund department, and the export tax refund will not be handled until the investigation and verification are clear.