国税函[2004]第1430号

颁布日期：20041230 　实施日期：20041230 　颁布单位：国家税务总局

　　Guo Shui Han [2004] No. 1430

　　December 30， 2004

　　Shenzhen Municipal office of the State Administration of Taxation¹，

　　Your Request for Specifying² the Expiry Date for Special Policy Tax Refund³ for the Year 2003 （No.182 [2004] of Shenzhen Municipal office of the State Administration of Taxation） has been received. After deliberation， we hereby make the following reply concerning the expiry date for tax refund on homemade equipments purchased by foreign-funded enterprises and water， electricity and gas consumed by enterprises in the export processing zones：

　　I. In accordance with the relevant provisions in the Supplementary⁴ Notice of the State Administration of Taxation on Doing well the Liquidation⁵ Work for Tax Refund or Exemption⁶ on Export Goods for the Year 2003 （Letter No.132 [2004] of the State Administration of Taxation）， for homemade equipments purchased by foreign-funded enterprises and water， electricity and gas consumed by enterprises in the export processing zones， all taxes refundable⁷ （exemptible） and taxes that are not yet refunded⁸ （exempted⁹） of those value-added tax invoices¹⁰ as issued prior to December 31， 2004 by the sellers shall be dealt with as accumulatively refundable （exemptible） taxes prior to the end of 2003.

　　II. The tax authorities shall， in accordance with relevant provisions， handle the tax refund of the year 2003 on homemade equipments purchased by foreign-funded enterprises and water， electricity and gas in export processing zones as declared by export enterprises prior to March 31， 2004.

　　III. In case an export enterprise fails to declare the tax refund of the year 2003 on homemade equipments purchased by foreign-funded enterprises and water， electricity and gas consumed by enterprises in export processing zones prior to March 31， 2004， the tax authorities shall not handle tax refund declaration formalities in accordance with relevant provisions in the Notice of the State Administration of Taxation on Doing well the Liquidation Work for Tax Refund or Exemption on Export Goods for the Year 2003 （Letter No. 1303 [2003] of the State Administration of Taxation）。