国税发[2003]第137号

颁布日期：20031113 　实施日期：20031113 　颁布单位：国家税务总局

　　GuoShuiFa [2003] No. 137

　　November 13th， 2003

　　The administrations of state taxation¹ of all provinces， autonomous² regions， municipalities directly under the Central Government， and cities directly under State planning， as well as all the entities³ under the State Administration of Taxation：

　　With a view to seriously carrying through the Decision of the State Council on Reform of the Existing Export Tax Refund⁴ Mechanism⁵ （GuoFa [2003] No. 24， hereinafter referred to as the “Decision”）， actualizing the reform of export tax refund mechanism， and further advancing the work of export tax refund， as well as promoting the sustainable and healthy development of foreign trade and economy， we hereby make the following notice：

　　I. Earnestly improving the understanding on the great significance of reforming the export tax refund mechanism

　　Since1985， the export tax refund policy of China has played an important role in supporting foreign trade and promoting the sustainable， stable and healthy development of national economy. But there are still some contradictions and problems to be solved urgently in the active export tax refund mechanism， to which the Central Committee of the Communist Party of China and the State Council have attached high importance， and they have made the great decision on reforming the existing export tax refund mechanism after careful investigation⁶ and widely soliciting⁷ the opinions of all parties concerned. The present reform on the export tax refund mechanism concerns not only the adjustment of interest relations between the Central Government and the local governments， but also concerns the reform of the foreign trade mechanism， the overall situation of foreign trade export and the development of national economy as well. As the major departments for carrying through the plan for reform of the export tax refund mechanism， the administrations of state taxation at all levels shall earnestly study and profoundly understand the spirit of the Decision， be fully⁸ aware of the great significance of the reform on export tax refund mechanism， and consolidate⁹ the thoughts and action into the spirit of the “Decision” from the height of deeply putting into effect the spirits of the Sixteenth Congress of the Communist Party of China and completely putting the important thought of “Three Represents” into practice， emphasizing the political awareness¹⁰， paying attention to the overall situation， and fully understanding the policies， as well as grasping the main points， so as to ensure that the reform of the export tax refund mechanism goes on smoothly¹¹.

　　II. Concentrating energy， firmly putting into effect and completely carrying through the spirits of the “Decision”

　　The period between the end of 2003 and the beginning of 2004 is the key phase for the reform of the export tax refund mechanism. The administrations of state taxation at all levels shall， in light of the uniform deployment¹² of the State Administration of Taxation， and according to the particular circumstances of their own regions， make investigation and set down specific suggestions for putting the reform into effect. The problems and effects that may be brought about by the reform shall be taken into full consideration， and the actualization of the reform shall be followed up closely so as to have the new problems occurring in the reform found out， studied and solved in time； the exchange of information between the upper level and the lower level shall be strengthened， and the new conflicts appearing in the reform shall be dissolved at any time through continuously improving relevant policies and measures； various measures shall be taken for making publicity¹³ and interpretation¹⁴ to the export enterprises as soon as possible， and to combine the strict law enforcement with the optimization¹⁵ of tax refund services， so as to actually put the various reform measures into effect.

　　At the present time， the export tax refund work is confronted with new situations， the tasks thereof are heavy， and the management is more difficult. The State Administration of Taxation， jointly¹⁶ with other relevant departments， is now urgently investigating and formulating¹⁷ specific implementation¹⁹ measures for the reform， which shall， together with the promulgation²⁰ of corresponding supporting measures， be carried through earnestly by the administrations of state taxation at all levels. The principle of being responsible not only for the State but also for the enterprises， and not only for the Central Government but also for the local governments shall be followed in the administration of export tax refund， so as to have the work for the administration of export tax refund well done in the process of alternation from the old mechanism to the new one.

　　III. Further improving the efficiency of export tax refund work and speeding up the progress of export tax refund

　　1. The administrations of state taxation at all levels shall， in light of the spirit of the recent meeting of the whole country on the work of import and export taxation， earnestly implement¹⁸ the declaration， auditing²¹， and examination and approval of the export tax refund in the last two months of the year 2003， so as to further improve the efficiency of the work of export tax refund. The primary responsible persons of the administrations of state taxation at all levels shall attach sufficient importance to the work， the leaders of the administrations responsible for export tax refund shall assume leadership in person， and formulate²² specific work schemes， so as to ensure that the work is actually put into effect.

　　2. The administrations of state taxation at all levels shall supervise and urge the export enterprises to collect tax refund documents as soon as possible， handle the determination of the special VAT²³ invoices²⁴ in time on the monthly basis， and declare for the tax refund in time. The State Administration of Taxation hereby reaffirms that any declaration of the export enterprises may not be refused by the local taxation authorities for lack of tax refund quotas²⁵. In the meantime， the local administrations shall strengthen cooperation with the competent departments in charge of foreign trade and economy， requiring them to solve in time the problems encountered in the collection of tax refund documents by the export enterprises， so as to help the export enterprises speed up the collection of documents.

　　3. The local taxation authorities shall make timely analysis on the declaration of tax refund by export enterprises， and in case the export enterprises are unable to collect all the tax refund such documents as the documents of customs declaration for export， documents for collecting， verifying and writing off export proceeds in foreign exchange， which caused the lagging behind of the declaration of tax refund， the local tax authorities shall report to the local governments in time and explain the reason， so as to gain the understanding and support of the governments. And the relevant matters concerned shall also be reported to the State Administration of Taxation in time.

　　IV. Strengthening administration on export tax refund， taking strict precautions against export tax refund fraud

　　Firstly， we shall keep alert on preventing and combating tax fraud at the time. The administrations of state taxation at all levels shall put into effect the system of work post responsibility and the system of fault prosecution²⁶ in law enforcement， and strengthen supervision²⁷ over law enforcement on export tax refund. Secondly²⁸， cooperation with such local departments as the finance， business affairs， customs， and foreign exchange administration， etc. shall be strengthened so as to positively²⁹ push the construction of Port Electronic Law Enforcement System， bring into full play the advantages of interlink of the data of electronic port among such departments as the customs， taxation， foreign exchange administrations， etc.， and further improve the level of administration on electronic examination and verification of export tax refund and the accuracy of law enforcement.Thirdly， we shall push forward the work of export tax fund for the examination and verification on electronic information by using the special VAT invoices， change our minds， and establish a new system for the administration on export tax refund as soon as possible， which shall be based on the information administration， with the examination and verification on the special VAT invoices as the core， so as to bring into full play the role of the golden taxation project for the prevention of tax fraud.