国税发[2003]117号

颁布日期：20031011 　实施日期：20031011 　颁布单位：国家税务总局

　　GuoShuiFa [2003] No. 117

　　October 11th， 2003

　　The administration of State taxation¹ of all provinces， autonomous² regions， municipalities directly under the Central Government， and the cities directly under State planning， as well as all entities³ under the administration of State taxation：

　　With a view to streamlining the measures for the classified administration of the enterprises enjoying tax refund⁴ or exemption⁵ for exported goods， the State Administration of Taxation has， after deliberation with the Ministry⁶ of Commerce， made decisions to delegate the power to approve export enterprises of Category A to lower levels in light of the spirits of the Opinions on Doing Well the Follow-up Work for the Projects Whose Examination and Approval Has Been Adjusted as issued by the Leading Group of the State Council for the Reform of Administrative⁷ Approval System （GuoShenGaiFa [2003] No. 1）。 We hereby make the following notice on relevant matters：

　　I. The power to approve export enterprises of Category A as prescribed in the Circular of the General State Administration of Taxation concerning Carrying Out the Classified Management According to Enterprises on Tax Refund or Exemption for Exported Goods （GuoShuiFa [1998] No. 95） and the Supplementary⁸ Circular of the General State Administration of Taxation concerning Carrying Out the Classified Management According to Enterprises on Tax Refund or Exemption for Exported Goods （GuoShuiFa [2001] No. 83） shall be delegated without exception to the administration of State taxes of all provinces， autonomous regions， municipalities directly under the State Council， and the cities directly under the State planning， and is not subject to reporting to the State Administration of Taxation.

　　II. The administration of state taxes of all provinces， autonomous regions， municipalities directly under the Central Governments， and the cities directly under the State planning shall be responsible for the examination and approval of the export enterprises of Category A and the administration on the tax refund or exemption of exported goods strictly⁹ in conformity¹⁰ with the requirements and standards for the Category A export enterprises as prescribed in the Circular of the General State Administration of Taxation concerning Carrying Out the Classified Management According to Enterprises on Tax Refund or Exemption for

　　Exported Goods （GuoShuiFa [1998] No.95） and the Supplementary Circular of the General State Administration of Taxation concerning Carrying Out the Classified Management According to Enterprises on Tax Refund or Exemption for Exported Goods （GuoShuiFa [2001] No. 83）。 The name list of the Category A export enterprises determined¹¹ after approval shall be submitted to and put on archival files at the State Administration of Taxation.