国家税务总局关于出口货物退(免)税若干问题的通知
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国税发[2003]第139号

颁布日期:20031118  实施日期:20030101  颁布单位:国家税务总局

  GuoShuiFa [2003] No. 139

  November 18, 2003

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

  With a view to solving the issues feedback from the regions concerning the enforcement of export tax refund4 policies, upon deliberation, we hereby make the following notice:

  I. The following formula shall be applicable for calculating and deducting5 the output tax payable6 on the taxable goods regarded as sold in domestic market according to the Measures for Tax Exemption7Deduction8 or Refund:

  Output tax payable = Offshore9 price of export goods regarded as taxable goods sold in domestic market ×Foreign exchange quotation10 of Renminbi × VAT11 rate Where the export enterprises have made calculation on the amount of taxes prohibited from exemption or deduction in the tax exemption, deduction or refund as prescribed on the aforesaid taxable goods, which are regarded as goods sold in domestic market and have been changed into cost, they shall be changed from the cost item into the income item of amount of tax.

  The taxable goods regarded as goods sold in domestic market shall include: Goods for which the relevant certificates of tax refund or exemption on their export haven't been fully12 collected by the production enterprises within 6 months from the date of applying to customs for export or for which the formalities of tax exemption, deduction, or refund haven't been handled at the tax authorities in charge as prescribed in the “Circular of the Ministry13 of Finance and the State Administration of Taxation on Further Advancing the Implementation15 of Measures for Tax Exemption, Deduction and Refund on Export Goods” (CaiShui [2002] No. 7); and the export goods enjoying the tax exemption, deduction, or refund and with no electronic data (excluding the paper-made customs declaration) declared by the production enterprises, or the export goods with electronic data but haven't been declared at the current month by the enterprises as prescribed in the “Circular of the State Administration of Taxation on Examination and Verification of the Export Volume of the Production Enterprises Enjoying Tax Exemption, Deduction or Refund by Using the Export Data in the ”Port Electronic Law Enforcement System“ (GuoShuiHan [2003] No. 95)。 The export volumes, for which taxes unpaid16 shall be paid in the following month as prescribed in Document GuoShuiHan [2003] No. 95, shall not include the export volume of the business of commission, agency factor, or consignment17.

  The taxable goods regarded as goods sold in domestic market shall include: Goods for which the relevant certificates of tax refund or exemption on their export haven't been fully collected by the production enterprises within 6 months from the date of applying to customs for export or for which the formalities of tax exemption, deduction, or refund haven't been handled at the tax authorities in charge as prescribed in the “Circular of the Ministry of Finance and the State Administration of Taxation on Further Advancing the Implementation of Measures for Tax Exemption, Deduction and Refund on Export Goods” (CaiShui [2002] No. 7); and the export goods enjoying the tax exemption, deduction, or refund and with no electronic data (excluding the paper-made customs declaration) declared by the production enterprises, or the export goods with electronic data but haven't been declared at the current month by the enterprises as prescribed in the “Circular of the State Administration of Taxation on Examination and Verification of the Export Volume of the Production Enterprises Enjoying Tax Exemption, Deduction or Refund by Using the Export Data in the ”Port Electronic Law Enforcement System“ (GuoShuiHan [2003] No. 95)。 The export volumes, for which taxes unpaid shall be paid in the following month as prescribed in Document GuoShuiHan [2003] No. 95, shall not include the export volume of the business of commission, agency factor, or consignment.

  The amount of taxes prohibited from exemption or deduction in the tax exemption, deduction or refund, shall be calculated according to the formula as prescribed in Document CaiShui [2002] No.7

  III. Where a production-oriented enterprise group corporation (or parent plant) exports goods for its member enterprises (or branches) as an agent, the enterprise group (or parent plant) may file an application to the competent taxation authorities for issuance of the “Certificate of Export as an Agent”, and the member enterprises (or branches) shall implement14 the methods of tax “Exemption, Deduction, or Refund”。

  IV. Where a foreign contracting engineering company, who has the management right for foreign economic cooperation upon approval by the relevant departments, and who is not an ordinary VAT taxpayer18, purchases export goods in relation to a foreign contracting project, the production enterprises supplying goods for it may file an application to the tax authorities for issuance of Tax Payment Notice (used specially19 for export goods) upon the strength of the certificates (copies) such as the certificate of approval for the management right of foreign economic cooperation, etc., as provided by the foreign contracting engineering company. The foreign contracting engineering company may then, upon the strength of the Tax Payment Notice (used specially for export goods), common invoices20 or special VAT invoices, and other prescribed certificates, apply for handling tax refund on export goods in relation to the foreign contracting project to the competent tax authorities.

  V. Where a production enterprise within the bonded21 zones purchases raw materials, components22 and parts, etc. from the enterprises outside the bonded areas, who have the management right of import and export, and exports them after having processed them into products, it shall file an application to the competent taxation authorities for handling tax exemption, deduction or refund upon the strength of the file bill on exit issued by the customs in the bonded zones and other prescribed certificates.

  Where an enterprise engaging in the processing of the imported materials in the bonded zones imports raw materials and components and parts from abroad, it may, upon the strength of the “Bill for Filing the Imported Goods in the Customs Bonded Zones”, go through the formalities for obtaining the “Certificates of Tax Exemption on Trade of Processing Imported Materials by Production Enterprises”, etc.

  VI. Tax refund or exemption on goods exported through storehouse, which is supervised by the customs, shall be handled according to the existing provisions upon the strength of the customs declaration for export goods (used specially for export tax refund) signed and issued by the customs or other prescribed certificates.

  VII. As to the provisions of Article 3 of the Document CaiShui [2002] No. 7, that is, “the purchase of raw materials enjoying tax exemption shall include the purchase of raw materials enjoying tax exemption from within the country and the import of materials and components and parts enjoying tax exemption for processing the imported material”, the purchase of raw materials enjoying tax exemption from within the country refers to the goods enjoying tax exemption, whose names are listed in the “Interim23 Regulations of the People's Republic of China on Value-added Taxes” and the “Detailed Rules for the Implementation of the Interim Regulations of the People's Republic of China on Value-added Taxes”, and other relevant provisions, and for which the input24 tax payable cannot be calculated and deducted25 as prescribed.

  VIII. Where an enterprise is doing a new export business other than those prescribed in paragraph 2, and paragraph 3 of the present Article, the method of refunding26 taxes on monthly basis shall not be applicable to the amount of tax refundable27 occurred within 12 months from the date of occurrence of the first of the export business. That amount of tax refundable shall be carried forward to the next term to offset28 for goods sold in domestic market. After the 12 months, the provisions of Article 9 of the present Circular on small export enterprises shall be applied29, if it is a small export enterprise. Where the enterprises do not fall within the scope of small export enterprises, the tax exemption, deduction or refund thereof shall be handled uniformly by way of calculation on monthly basis.

  In case an enterprise has registered and opened business for over one year (excluding small export enterprises) and does have the production capability30 and has no illegal acts such as tax evasion31smuggling32, or evading33 or illegally trading in foreign exchange upon verification by local or municipal tax authorities, the tax exemption, deduction or refund of its newly occurred business may be calculated on monthly basis uniformly.

  Where a newly established enterprise whose total sales volume of internal distribution is 5 million Yuan or more, and whose overseas sales volume accounts for 50% or more of its total sales volume, and it will face difficulty in case its tax refund is not to be handled within 12 months from the date of establishment, the tax exemption, deduction or refund thereof shall be handled by way of calculation on monthly basis uniformly on the basis of tight control upon the approval of the administrations of state taxation of provinces, autonomous regions, and municipalities directly under the Central Government.

  IX. The amount of tax refundable of a small export enterprise, which is occurred in the middle of the year, and on which the term for examination and verification of the tax refund is 12 months under Article 8 of Document CaiShui [2002] No. 7, shall not be handled by way of refunding taxes on monthly basis, but shall be handled by way of carrying it forward to the next term to offset for goods sold in domestic markets. For the part failing to be offset, the tax refund shall be handled once for all at the end of the year. The standard for determining the small export enterprises shall be made uniformly by the administrations of state taxation of all provinces (autonomous regions, and municipalities directly under the Central Government) according to the reality of the whole provinces (autonomous regions, and municipalities directly under the Central Government), and within the range of 2 million Yuan or more up to 5 million Yuan of the total sales volume of the enterprise in domestic markets and overseas markets in the previous taxpaying year.

  X. The VAT shall be exempted34 for the export goods of the production enterprises taxed by simple method. And other goods exported shall apply the Methods of Tax Exemption, Deduction and Refund.

  XI. A small-scale taxpayer, who entrusts35 other processing enterprises to undertake the business of processing with materials provided, may file an application to the tax authorities for issuance of “Certificate of Tax Exemption on Processing with Materials Provided” according to the relevant provisions in existence. And the processing enterprises may go through the formalities for tax refund on processing fees upon the strength of the “Certificate of Tax Exemption on Processing with Materials Provided”。

  XII. Where an enterprise with foreign investment who is not a VAT taxpayer, or who is a small scale taxpayer, or who is established in the bonded zones, purchases home-made equipment, which is in conformity36 with the relevant provisions under the “Circular of the State Administration of Taxation concerning Printing and Distributing the 'Trial Measures for the Administration of Tax Refund on Home-Made Equipment Purchased by Enterprises with Foreign Investment'” (No. GuoShuiFa [1999] No. 171), its tax refund may be handled in accordance with the relevant provisions.

  XIII. Where an enterprise with foreign investment entrusts other enterprises to undertake the construction of a project by way of contracting for labor37 and materials, it may sign an agreement with the enterprise engaging in the construction and entrusts it to purchase the kinds of home-made equipment in conformity with the relevant provisions of Document GuoShuiFa [1999] No. 171. The enterprise engaging in the construction shall then, upon the strength of the entrustment38 agreement for purchase of the home-made equipment and the “Handbook for Registration39 of Home-Made Equipment Purchased by Enterprises with Foreign Investment”, purchase the home-made equipment, and obtain the special VAT invoices and the Tax Payment Notice (used specially for export goods) for value-added taxes, and hand them over to the enterprise with foreign investment to handle tax refund pursuant to relevant provisions.

  XIV. The present Circular shall enter into force as of January 1, 2003.



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1 taxation tqVwP     
n.征税,税收,税金
参考例句:
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
2 autonomous DPyyv     
adj.自治的;独立的
参考例句:
  • They proudly declared themselves part of a new autonomous province.他们自豪地宣布成为新自治省的一部分。
  • This is a matter that comes within the jurisdiction of the autonomous region.这件事是属于自治区权限以内的事务。
3 entities 07214c6750d983a32e0a33da225c4efd     
实体对像; 实体,独立存在体,实际存在物( entity的名词复数 )
参考例句:
  • Our newspaper and our printing business form separate corporate entities. 我们的报纸和印刷业形成相对独立的企业实体。
  • The North American continent is made up of three great structural entities. 北美大陆是由三个构造单元组成的。
4 refund WkvzPB     
v.退还,偿还;n.归还,偿还额,退款
参考例句:
  • They demand a refund on unsatisfactory goods.他们对不满意的货品要求退款。
  • We'll refund your money if you aren't satisfied.你若不满意,我们愿意退款给你。
5 deducting a8b7c0fd0943a3e50d5131ea645ec08e     
v.扣除,减去( deduct的现在分词 )
参考例句:
  • Deducting drop size and velocity from circular blood stains. 如何从循环的血液中降低血滴的大小和速度。 来自电影对白
  • Ordinary shareholders receive dividend from profit after deducting the preference shares dividend. 普通股股东可获派剩馀的盈利为股息。 来自互联网
6 payable EmdzUR     
adj.可付的,应付的,有利益的
参考例句:
  • This check is payable on demand.这是一张见票即付的支票。
  • No tax is payable on these earnings.这些收入不须交税。
7 exemption 3muxo     
n.豁免,免税额,免除
参考例句:
  • You may be able to apply for exemption from local taxes.你可能符合资格申请免除地方税。
  • These goods are subject to exemption from tax.这些货物可以免税。
8 deduction 0xJx7     
n.减除,扣除,减除额;推论,推理,演绎
参考例句:
  • No deduction in pay is made for absence due to illness.因病请假不扣工资。
  • His deduction led him to the correct conclusion.他的推断使他得出正确的结论。
9 offshore FIux8     
adj.海面的,吹向海面的;adv.向海面
参考例句:
  • A big program of oil exploration has begun offshore.一个大规模的石油勘探计划正在近海展开。
  • A gentle current carried them slowly offshore.和缓的潮流慢慢地把他们带离了海岸。
10 quotation 7S6xV     
n.引文,引语,语录;报价,牌价,行情
参考例句:
  • He finished his speech with a quotation from Shakespeare.他讲话结束时引用了莎士比亚的语录。
  • The quotation is omitted here.此处引文从略。
11 vat sKszW     
n.(=value added tax)增值税,大桶
参考例句:
  • The office is asking for the vat papers.办事处要有关增值税的文件。
  • His father emptied sacks of stale rye bread into the vat.他父亲把一袋袋发霉的黑面包倒进大桶里。
12 fully Gfuzd     
adv.完全地,全部地,彻底地;充分地
参考例句:
  • The doctor asked me to breathe in,then to breathe out fully.医生让我先吸气,然后全部呼出。
  • They soon became fully integrated into the local community.他们很快就完全融入了当地人的圈子。
13 ministry kD5x2     
n.(政府的)部;牧师
参考例句:
  • They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。
  • We probed the Air Ministry statements.我们调查了空军部的记录。
14 implement WcdzG     
n.(pl.)工具,器具;vt.实行,实施,执行
参考例句:
  • Don't undertake a project unless you can implement it.不要承担一项计划,除非你能完成这项计划。
  • The best implement for digging a garden is a spade.在花园里挖土的最好工具是铁锹。
15 implementation 2awxV     
n.实施,贯彻
参考例句:
  • Implementation of the program is now well underway.这一项目的实施现在行情看好。
16 unpaid fjEwu     
adj.未付款的,无报酬的
参考例句:
  • Doctors work excessive unpaid overtime.医生过度加班却无报酬。
  • He's doing a month's unpaid work experience with an engineering firm.他正在一家工程公司无偿工作一个月以获得工作经验。
17 consignment 9aDyo     
n.寄售;发货;委托;交运货物
参考例句:
  • This last consignment of hosiery is quite up to standard.这批新到的针织品完全符合规格。
  • We have to ask you to dispatch the consignment immediately.我们得要求你立即发送该批货物。
18 taxpayer ig5zjJ     
n.纳税人
参考例句:
  • The new scheme will run off with a lot of the taxpayer's money.这项新计划将用去纳税人许多钱。
  • The taxpayer are unfavourably disposed towards the recent tax increase.纳税者对最近的增加税收十分反感。
19 specially Hviwq     
adv.特定地;特殊地;明确地
参考例句:
  • They are specially packaged so that they stack easily.它们经过特别包装以便于堆放。
  • The machine was designed specially for demolishing old buildings.这种机器是专为拆毁旧楼房而设计的。
20 invoices 56deca22a707214865f7ea3ae6391d67     
发票( invoice的名词复数 ); (发货或服务)费用清单; 清单上货物的装运; 货物的托运
参考例句:
  • Take the example of a purchasing clerk keying invoices into a system. 继续说录入员输入发票的例子,这个录入员是一个全职的数据输入人员。 来自About Face 3交互设计精髓
  • Consular invoices are declarations made at the consulate of the importing country. 领事发票是进口国领事馆签发的一种申报书。
21 bonded 2xpzkP     
n.有担保的,保税的,粘合的
参考例句:
  • The whisky was taken to bonded warehouses at Port Dundee.威士忌酒已送到邓迪港的保稅仓库。
  • This adhesive must be applied to both surfaces which are to be bonded together.要粘接的两个面都必须涂上这种黏合剂。
22 components 4725dcf446a342f1473a8228e42dfa48     
(机器、设备等的)构成要素,零件,成分; 成分( component的名词复数 ); [物理化学]组分; [数学]分量; (混合物的)组成部分
参考例句:
  • the components of a machine 机器部件
  • Our chemistry teacher often reduces a compound to its components in lab. 在实验室中化学老师常把化合物分解为各种成分。
23 interim z5wxB     
adj.暂时的,临时的;n.间歇,过渡期间
参考例句:
  • The government is taking interim measures to help those in immediate need.政府正在采取临时措施帮助那些有立即需要的人。
  • It may turn out to be an interim technology.这可能只是个过渡技术。
24 input X6lxm     
n.输入(物);投入;vt.把(数据等)输入计算机
参考例句:
  • I will forever be grateful for his considerable input.我将永远感激他的大量投入。
  • All this information had to be input onto the computer.所有这些信息都必须输入计算机。
25 deducted 0dc984071646e559dd56c3bd5451fd72     
v.扣除,减去( deduct的过去式和过去分词 )
参考例句:
  • The cost of your uniform will be deducted from your wages. 制服费将从你的工资中扣除。
  • The cost of the breakages will be deducted from your pay. 损坏东西的费用将从你的工资中扣除。 来自《简明英汉词典》
26 refunding 92be4559f2102743e95f00af98d04aa6     
n.借新债还旧债;再融资;债务延展;发行新债券取代旧债券v.归还,退还( refund的现在分词 )
参考例句:
  • They are refunding parents their money on over a billion toys. 他们退还父母他们的金钱在十亿个玩具。 来自互联网
  • I am refunding the extra, but getting tired of doing this. 我退还额外的,而是要改变这样累了。 来自互联网
27 Refundable e03ed4aabeff96ca7c80a6bae8ddfcc1     
adj.可归还的,可退还的
参考例句:
  • All deposits for holiday cottages are refundable. 度假别墅的抵押金可全数退还。 来自《简明英汉词典》
  • Empty bottles are not refundable. 空瓶不退。 来自《现代汉英综合大词典》
28 offset mIZx8     
n.分支,补偿;v.抵消,补偿
参考例句:
  • Their wage increases would be offset by higher prices.他们增加的工资会被物价上涨所抵消。
  • He put up his prices to offset the increased cost of materials.他提高了售价以补偿材料成本的增加。
29 applied Tz2zXA     
adj.应用的;v.应用,适用
参考例句:
  • She plans to take a course in applied linguistics.她打算学习应用语言学课程。
  • This cream is best applied to the face at night.这种乳霜最好晚上擦脸用。
30 capability JsGzZ     
n.能力;才能;(pl)可发展的能力或特性等
参考例句:
  • She has the capability to become a very fine actress.她有潜力成为杰出演员。
  • Organizing a whole department is beyond his capability.组织整个部门是他能力以外的事。
31 evasion 9nbxb     
n.逃避,偷漏(税)
参考例句:
  • The movie star is in prison for tax evasion.那位影星因为逃税而坐牢。
  • The act was passed as a safeguard against tax evasion.这项法案旨在防止逃税行为。
32 smuggling xx8wQ     
n.走私
参考例句:
  • Some claimed that the docker's union fronted for the smuggling ring.某些人声称码头工人工会是走私集团的掩护所。
  • The evidence pointed to the existence of an international smuggling network.证据表明很可能有一个国际走私网络存在。
33 evading 6af7bd759f5505efaee3e9c7803918e5     
逃避( evade的现在分词 ); 避开; 回避; 想不出
参考例句:
  • Segmentation of a project is one means of evading NEPA. 把某一工程进行分割,是回避《国家环境政策法》的一种手段。 来自英汉非文学 - 环境法 - 环境法
  • Too many companies, she says, are evading the issue. 她说太多公司都在回避这个问题。
34 exempted b7063b5d39ab0e555afef044f21944ea     
使免除[豁免]( exempt的过去式和过去分词 )
参考例句:
  • His bad eyesight exempted him from military service. 他因视力不好而免服兵役。
  • Her illness exempted her from the examination. 她因病而免试。
35 entrusts a3ff4fbea64266c1bf9202c4dff54dce     
v.委托,托付( entrust的第三人称单数 )
参考例句:
  • It is the bank to which the seller entrusts the documents. 一方是托收银行,是受卖方的委托接收单据的银行。 来自互联网
  • Mr. Thomas entrusts the Bank of Paris to pay money to us. 托马斯先生委托巴黎银行向我们付款。 来自互联网
36 conformity Hpuz9     
n.一致,遵从,顺从
参考例句:
  • Was his action in conformity with the law?他的行动是否合法?
  • The plan was made in conformity with his views.计划仍按他的意见制定。
37 labor P9Tzs     
n.劳动,努力,工作,劳工;分娩;vi.劳动,努力,苦干;vt.详细分析;麻烦
参考例句:
  • We are never late in satisfying him for his labor.我们从不延误付给他劳动报酬。
  • He was completely spent after two weeks of hard labor.艰苦劳动两周后,他已经疲惫不堪了。
38 entrustment 526b37b72a9ef9bd309909b523167da7     
[法]委托
参考例句:
  • The term of entrustment is divided into one-day five-day validity. 委托期限分为当日有效和五日有效。 来自互联网
  • Chapter three discusses the bureaucratic group and the congressional entrustment of legislation. 第三章讨论官僚集团与国会立法权的委托。 来自互联网
39 registration ASKzO     
n.登记,注册,挂号
参考例句:
  • Marriage without registration is not recognized by law.法律不承认未登记的婚姻。
  • What's your registration number?你挂的是几号?
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