国家税务总局关于出口货物专用税票电子信息审核有关问题的通知
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国税函[2003]1392号

颁布日期:20031230  实施日期:20040101  颁布单位:国家税务总局

  No.1392 (2003) of State Administration of Taxation1

  December 30, 2003

  The departments and offices of all the provinces, autonomous2 regions, municipalities directly under the Central Government, and cities under separate State Planning:

  In order to ensure the implement3 of the spirit of the provision promulgated4 on reform of the export refunds5 by the State Council and to increase the efficiency of the audit6 of export refunds, the State Administration of Taxation decided7 to, on the base of the improvement and stable functioning of the second phase of the Gold-tax project, cancel the audit of the E- information of the special tax warrant of exports and the list of tax payment certificate (hereinafter referred to as special tax receipt )when the competent tax authorities run the audit procedure of the export refunds of the exports declared at the custom after the date of January 1, 2004(subject to the date signed in the Bill of Entry) except the items listed in the Article 2 of this circular. We hereby give our notice as follows regarding the concerning matters:

  1. To the exports declared at the custom after January 1, 2004, the competent tax authorities shall, in the course of running the audit procedure of export refunds, verify the exports bill of entry, the foreign exchange acceptance verification in export trade, VAT8 invoice9 and other paper documents and the related E-information for export refunds and shall verify the paper documents of the special tax receipt despite the E-information of it.

  2. To the following listed 3 sorts of exports, the competent export refunds authorities shall verify the special tax receipt declared by the export units and the E-information from the State Administration of Taxation simultaneously10. The procedures of export refunds shall be run follow the current provisions after the verification.

  (1) The VAT invoice was made before August 1, 2003,

  (2) The VAT invoice or the normal invoice of purchasing is out of the scope of supervision11 system of the VAT control and audit

  (3) consumption tax deduct12

  3. From January 1, 2004, the competent tax authorities charging the offering companies shall not type in the E-information of the special tax receipt to the goods that the offering units make VAT invoice using VAT anti-forging and control system for the export units. The competent tax authorities charging the offering companies shall type in and upload the E-information of the special tax receipt of the VAT invoice, the normal invoice out of the scope of the supervision system of the VAT control and audit and the goods the shall pay the consumption tax. The State Administration of Taxation will set out the E-information of the mentioned special tax receipt monthly.

  4. The time of revoking13 the paper documents of special tax receipt shall be notified separately later.



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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 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。
4 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
5 refunds 0084ff716402199f733f841f5937d3ae     
n.归还,偿还额,退款( refund的名词复数 )v.归还,退还( refund的第三人称单数 )
参考例句:
  • Tomorrow he would return them to the store and claim refunds. 明天他要把它们退还给商店并要求退款。 来自辞典例句
  • The new method means that taxpayers get refunds much faster. 这种新办法意味着纳税人可以较快地领到退还款。 来自辞典例句
6 audit wuGzw     
v.审计;查帐;核对;旁听
参考例句:
  • Each year they audit our accounts and certify them as being true and fair.他们每年对我们进行账务审核,以确保其真实无误。
  • As usual,the yearly audit will take place in December.跟往常一样,年度审计将在十二月份进行。
7 decided lvqzZd     
adj.决定了的,坚决的;明显的,明确的
参考例句:
  • This gave them a decided advantage over their opponents.这使他们比对手具有明显的优势。
  • There is a decided difference between British and Chinese way of greeting.英国人和中国人打招呼的方式有很明显的区别。
8 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。
9 invoice m4exB     
vt.开发票;n.发票,装货清单
参考例句:
  • The seller has to issue a tax invoice.销售者必须开具税务发票。
  • We will then send you an invoice for the total course fees.然后我们会把全部课程费用的发票寄给你。
10 simultaneously 4iBz1o     
adv.同时发生地,同时进行地
参考例句:
  • The radar beam can track a number of targets almost simultaneously.雷达波几乎可以同时追着多个目标。
  • The Windows allow a computer user to execute multiple programs simultaneously.Windows允许计算机用户同时运行多个程序。
11 supervision hr6wv     
n.监督,管理
参考例句:
  • The work was done under my supervision.这项工作是在我的监督之下完成的。
  • The old man's will was executed under the personal supervision of the lawyer.老人的遗嘱是在律师的亲自监督下执行的。
12 deduct pxfx7     
vt.扣除,减去
参考例句:
  • You can deduct the twenty - five cents out of my allowance.你可在我的零用钱里扣去二角五分钱。
  • On condition of your signing this contract,I will deduct a percentage.如果你在这份合同上签字,我就会给你减免一个百分比。
13 revoking c5cf44ec85cbce0961d4576b6e70bec0     
v.撤销,取消,废除( revoke的现在分词 )
参考例句:
  • There are no provisions for revoking the prize. 没有撤销获奖的规定。 来自互联网
  • The decision revoking the patent right shall be registered and announced by the Patent Office. 撤销专利权的决定,由专利局登记和公告。 来自互联网
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