国税发[2000]202号
颁布日期：20001208 　实施日期：20001208 　颁布单位：国家税务总局

　　GuoShuiFa [2000] No.202

　　December 8, 2000

　　The Administration of State Taxation¹ of every province, autonomous² region, municipality directly under the Central Government and municipality separately listed on the State plan:

　　Article 3 of 'Circular of the State Administration of Taxation Concerning Taxation of Goods Exported by Foreign-Invested Enterprises'(GuoShuiFa [1996] No.123 ) and Article 3 of 'Supplementary³ Circular of the Ministry⁴ of Finance and the State Administration of Taxation Regarding Several Problems Concerning Exported Goods'(CaiShuiZi [1997] No.014) provide: Goods collected and exported by foreign-invested enterprises with the approval of the provincial-level department in charge of foreign trade and economic cooperation shall be exempt⁵ from tax without drawbacks; foreign-invested investment companies established with the approval of the Ministry of Foreign Trade and Economic Cooperation may have drawbacks when acting⁶ as an agent in exporting goods produced by their invested enterprises. Recently however, some localities have raised such question such as whether or not foreign-invested investment companies may have drawbacks if they collect and export goods approved within their business scope, for which the following provisions are given after considerations:

　　From January 1, 2000, foreign-invested investment companies established with the approval of the Ministry of Foreign Trade and Economic Cooperation may have drawbacks according to the present relevant provisions concerning goods collected and exported by export enterprises, if they, within their scope of approved business, collect and export goods involving neither export quota⁷ nor export license⁸, and they present the following certificates:

　　(1) subsidiary ledger⁹ of sales of the exported goods;

　　(2) the special invoice¹⁰ of value added tax on the exported goods (the part for tax payment offsetting)

　　(3) customs declaration for the exported goods (the part of export drawbacks)

　　(4) verification writing off document for export proceeds; and

　　(5) tax payment form (specially¹¹ for exported goods) or separation certificate of tax payment for exported goods.

　　The tax payment form referred to in Item (5) shall be handled in accordance with Article 12 of 'Circular of the Ministry of Finance and the State Administration of Taxation for Resuming the Use of the Tax Payment Form Specially for Value Added Tax on Exported Goods'(CaiShuiZi [1996] No.8 and CaiShuiZi [1997] No.14).