国税发[2001]83号
颁布日期：20010802 　实施日期：20010802 　颁布单位：国家税务总局

　　All bureaus of state tax of various provinces, autonomous¹ regions, municipalities directly under the Central Government and cities specifically designated in the state plan:

　　For the purpose of further improving the measures for the administration of tax refund² (exemption) for exported goods based on categories of enterprises, and upon the approval of the Ministry³ of Foreign Trade and Economic Cooperation through negotiation⁴, related issues are hereby supplemented as follows:

　　1. Tax authorities in charge of export tax refund in all regions shall carry out the administration of export enterprises under their jurisdiction⁵ based on categories of the said enterprises and carefully implement⁶ all kinds of policies in strict compliance⁷ with the provisions of the Circular of the State Administration of Taxation⁸ on the Administration of Tax Refund (Exemption) for Exported Goods Based on Categories of Enterprises (Guo Shui Fa [1998] No. 95) and this Supplementary⁹ Circular.

　　(1) to give priority to enterprises of Category A and B for tax refund in case of insufficient¹⁰ refund indicators¹¹;

　　(2) to strictly¹² examine tax refund documents and electronic information of an enterprise of Category C, and intensify¹³ efforts of accounting¹⁴ and supervision¹⁵ over financial affairs of the enterprise;

　　(3) to make an enterprise of Category D enjoy a tax refund once a semi-year and submit the case to the department in charge of administration of import export taxes under the provincial¹⁶ tax bureau for examination and approval;

　　(4) to within 20 working days in principle complete the handling of a tax refund application filed by an export enterprise, tax refund documents and electronic information of which are authentic¹⁷, complete and found correct.

　　2. Measures for administration of export enterprises in western regions based on the categories of the said enterprises shall be adjusted in part, and other aspects in respect of the said enterprises' tax refund (exemption) for exported goods shall conform to related provisions of the Circular of the State Administration of Taxation on the Administration of Tax Refund (Exemption) for Exported Goods Based on Categories of Enterprises (Guo Shui Fa [1998] No. 95) and this Supplementary Circular.

　　(1) Export enterprises in western regions shall, according to pertinent¹⁸ provisions of the State Council, refer to the export enterprises whose places of incorporate are located in Chongqing municipality directly under the Central Government, provinces of Sichuan, Guizhou, Yu'nan, Xizang, Shanxi, Gansu, Qinghai, Ningxia, Xinjiang, Inner Mongolia and Guangxi as well as Hu'nan Provincial Xiangxi Tujia-Miao Autonomous Prefecture and Hubei Provincial Enshi Tujia-Miao Autonomous Prefecture.

　　(2) An enterprises of Category A located in western regions must meet all the following requirements concurrently¹⁹:

　　1) being required to act as a productive enterprise with the right to import or export, which produces such products with a common cycle for more than half year as vessels²⁰ and heavy electron-mechanical equipment.

　　Specific industries and products thereof shall, after decided²¹ by the state tax bureaus at the provincial level of a place where an export enterprise resides through negotiation with the competent department in charge of foreign trade and economic cooperation at the same level in the same place, be reported to the State Administration of Taxation for examination and approval;

　　2) having an amount of foreign exchange earned each year reaching more than $ 20 million;

　　3) having never brought about issues concerning tax fraud;

　　4) having a sizeable volume of assets which may be left as a pledge for refunded²² (exempted) tax payment in case of tax fraud cases or issues on wrong tax refund; and

　　5) having a sound financial system.

　　(3) An enterprise of Category B located in western regions must meet all the following requirements concurrently:

　　1) having an amount of foreign exchange earned reaching $ 15 million dollars or more on a yearly basis (For a productive enterprise, the annual foreign exchange earning may be eased to more than $ 10 million dollars a year.)

　　2) having never brought about tax fraud or issues suspected of being involved in the said tax fraud in recent 3 years;

　　3) having a sizeable volume of assets which may be left as a pledge for refunded (exempted) tax payment in case of tax fraud cases or issues on wrong tax refund; and

　　4) having a sound financial system.

　　3. This Circular shall be implemented²³ as of the date of issuance.

　　State Administration of Taxation

　　August 2, 2001