财政部、国家税务总局关于调整出口货物退税率的补充通知
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财税[2003]238号

颁布日期:20031202  实施日期:20031202  颁布单位:财政部、 国家税务总局

  Caishui [2003] No. 238

  December 2, 2003

  The departments (bureaus) of finance and the bureaus of State taxes of all provinces, autonomous1 regions, municipalities directly under the Central Government, and cities directly under State planning, the Bureau of Finance of Xinjiang Production and Construction Army Corps2

  The “Notice of the Ministry3 of Finance and the State Administration of Taxation4 on Adjusting the Tax Refund5 Rate for Exported Goods” (Caishui [2003] No. 222) has prescribed the tax refund rates applicable to exported goods since January 1, 2004. Our supplementary6 notice concerning other relevant policies on tax refund for export is hereby giver as follows:

  I. Where the goods are exported by small-scale taxpayers7 on their own or by means of authorization8, it shall continue to implement9 the tax exemption10 policies, and their tax amount on purchase items shall neither be deducted11 nor be refunded12. If taxes are permitted to be refunded to export enterprises for their export of goods purchased from small-scale taxpayers, it shall apply a tax refund rate of 5% to any goods whose tax refund rate for export is prescribed by Document Caishui [2003] No. 222 to be 5%; and it shall apply to a tax refund rate of 6% to any goods whose tax refund rate for export is prescribed by Document Caishui [2003] No. 222 to be higher than 5%.

  II. Where products are exported within the “Catalogue on Export of Hi-tech Products” (2003 Edition), it shall uniformly comply with the tax refund rate prescribed in Document Caishui [2003] No. 222.

  III. Computer software in export (Customs Export Code: 9803) shall be exempted13 from taxes, and their tax amount on purchase items shall neither be deducted nor be refunded.

  IV. For the Chinese domestically produced articles and domestic labor14 services purchased by foreign embassies (consulates15) to China and their diplomats16, the domestically produced equipment purchased by foreign-funded enterprises and qualified17 for tax-refund conditions, as well as the mechanical and electronic products for which the domestic enterprise won the bid and for which international bid invitation was held by using loans of foreign governments and international financial organizations prescribed in Article 9 of the “Notice of the State Administration of Taxation on Some Issues Concerning Tax Refund for Export” (GuoshuiFa [2000] No. 165), as well as the ocean engineering structures sold by the production enterprises prescribed in the “Notice of the Ministry of Finance and the State Administrative18 Institution of Taxation on Applying VAT19 Refund to Ocean Engineering Structures” (Caishui [2003] No. 46) to domestic maritime20 petroleum21 and natural gas exploitation enterprises, taxes shall still be refunded, deducted or exempted according to the original policies.

  The domestically produced equipment purchased by foreign-funded enterprises, with the taxes on which permitted to be refunded, covers a scope of domestically produced equipment purchased within China, which conforms to the investment projects in the catalogue of encouraged foreign investment industries in the “Catalogue for the Guidance of Foreign Investment Industries”, that is, Order No. 21 jointly22 promulgated23 by the former State Planning Commission, the former State Economic and Trade Commission and the former Ministry of Foreign Trade and Economic Cooperation.

  The tax refund rate that is applicable to the “exemption or deduction24” policies for the steel “specially used for processing export” sold by the named steel enterprises prescribed in the “Notice of the State Administration of Taxation, the State Economic and Trade Commission, the Ministry of Finance, the General Administration of Customs, and the State Administration of Foreign Exchange on Printing and Distributing the Detailed25 Rules for the Implementation26 of the Measures for Promoting Steel Production in Place of Steel Import” (GuoshuiFa [1999] No. 68) to processing trade enterprises shall be notified separately.

  V. The domestically sold or purchased goods other than those prescribed in Article 4 of the present Notice shall be deemed as the goods whose taxes are permitted to be refunded or exempted upon export. The “exemption, deduction or refund” of taxes shall be handled or the amount of “exempted or deducted” taxes shall be computed27 uniformly according to the tax refund rate prescribed in Document CaishuiFa [2003] No. 222. For such goods, the “tax amount not permitted to be exempted or deducted” shall be calculated and be converted into the costs.

  The tax amount not permitted to be exempted or deducted = the sales amount named on common invoices28×(tax levying29 rate of the sold goods - tax refund rate of the sold goods)

  VI. The present Notice shall enter into force as of January 1, 2004. The export date indicated by the customs on the “Customs Declaration List for Exported Goods (the sheet of tax refund for export)” shall be deemed as the time criterion for Articles 1 through 3 of the present Notice; while the time of issuance by the seller of common invoices shall be deemed as the time criterion for Articles 4 and 5.



点击收听单词发音收听单词发音  

1 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。
2 corps pzzxv     
n.(通信等兵种的)部队;(同类作的)一组
参考例句:
  • The medical corps were cited for bravery in combat.医疗队由于在战场上的英勇表现而受嘉奖。
  • When the war broke out,he volunteered for the Marine Corps.战争爆发时,他自愿参加了海军陆战队。
3 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。
4 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。
5 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。
6 supplementary 0r6ws     
adj.补充的,附加的
参考例句:
  • There is a supplementary water supply in case the rain supply fails.万一主水源断了,我们另外有供水的地方。
  • A supplementary volume has been published containing the index.附有索引的增补卷已经出版。
7 taxpayers 8fa061caeafce8edc9456e95d19c84b4     
纳税人,纳税的机构( taxpayer的名词复数 )
参考例句:
  • Finance for education comes from taxpayers. 教育经费来自纳税人。
  • She was declaiming against the waste of the taxpayers' money. 她慷慨陈词猛烈抨击对纳税人金钱的浪费。
8 authorization wOxyV     
n.授权,委任状
参考例句:
  • Anglers are required to obtain prior authorization from the park keeper.垂钓者必须事先得到公园管理者的许可。
  • You cannot take a day off without authorization.未经批准你不得休假。
9 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。
10 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。
11 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》
12 refunded ad32204fca182b862a5f97a5534c03a2     
v.归还,退还( refund的过去式和过去分词 )
参考例句:
  • Postage costs will be refunded (to you). 邮费将退还(给你)。 来自辞典例句
  • Yes, it will be refunded to you at the expiration of the lease. 是的,租约期满时,押金退回。 来自无师自通 校园英语会话
13 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。
14 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。
15 consulates b5034a9d5292ecb2857093578fba4a2c     
n.领事馆( consulate的名词复数 )
参考例句:
  • Consulates General of The People's Republic at Los Angeles. 中华人民共和国驻洛杉矶总领事馆。 来自互联网
  • The country's embassies, consulates and other diplomatic missions stationed in other countries. (七)家驻外使馆、馆和其他外交代表机构。 来自互联网
16 diplomats ccde388e31f0f3bd6f4704d76a1c3319     
n.外交官( diplomat的名词复数 );有手腕的人,善于交际的人
参考例句:
  • These events led to the expulsion of senior diplomats from the country. 这些事件导致一些高级外交官被驱逐出境。
  • The court has no jurisdiction over foreign diplomats living in this country. 法院对驻本国的外交官无裁判权。 来自《简明英汉词典》
17 qualified DCPyj     
adj.合格的,有资格的,胜任的,有限制的
参考例句:
  • He is qualified as a complete man of letters.他有资格当真正的文学家。
  • We must note that we still lack qualified specialists.我们必须看到我们还缺乏有资质的专家。
18 administrative fzDzkc     
adj.行政的,管理的
参考例句:
  • The administrative burden must be lifted from local government.必须解除地方政府的行政负担。
  • He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。
19 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。
20 maritime 62yyA     
adj.海的,海事的,航海的,近海的,沿海的
参考例句:
  • Many maritime people are fishermen.许多居于海滨的人是渔夫。
  • The temperature change in winter is less in maritime areas.冬季沿海的温差较小。
21 petroleum WiUyi     
n.原油,石油
参考例句:
  • The Government of Iran advanced the price of petroleum last week.上星期伊朗政府提高了石油价格。
  • The purpose of oil refinery is to refine crude petroleum.炼油厂的主要工作是提炼原油。
22 jointly jp9zvS     
ad.联合地,共同地
参考例句:
  • Tenants are jointly and severally liable for payment of the rent. 租金由承租人共同且分别承担。
  • She owns the house jointly with her husband. 她和丈夫共同拥有这所房子。
23 promulgated a4e9ce715ee72e022795b8072a6e618f     
v.宣扬(某事物)( promulgate的过去式和过去分词 );传播;公布;颁布(法令、新法律等)
参考例句:
  • Hence China has promulgated more than 30 relevant laws, statutes and regulations. 中国为此颁布的法律、法规和规章多达30余项。 来自汉英非文学 - 白皮书
  • The shipping industry promulgated a voluntary code. 航运业对自律守则进行了宣传。 来自辞典例句
24 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。
25 detailed xuNzms     
adj.详细的,详尽的,极注意细节的,完全的
参考例句:
  • He had made a detailed study of the terrain.他对地形作了缜密的研究。
  • A detailed list of our publications is available on request.我们的出版物有一份详细的目录备索。
26 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。
27 computed 5a317d3dd3f7a2f675975a6d0c11c629     
adj.[医]计算的,使用计算机的v.计算,估算( compute的过去式和过去分词 )
参考例句:
  • He computed that the project would take seven years to complete. 他估计这项计划要花七年才能完成。 来自《简明英汉词典》
  • Resolving kernels and standard errors can also be computed for each block. 还可以计算每个块体的分辨核和标准误差。 来自辞典例句
28 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。
29 levying 90ad9be315edeae7731b2d08f32e26d5     
征(兵)( levy的现在分词 ); 索取; 发动(战争); 征税
参考例句:
  • The high tax will be given levying to the foreign country car. 对外国汽车要予以征收高税。
  • Levying estate income tax are considered to be goods tax. 遗产税是在财产所有者死亡后所征收的税。
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