财税[2005]34号

颁布日期：20050308 　实施日期：20050308 　颁布单位：财政部、 国家税务总局

　　Cai Shui [2005] NO.34

　　The finance bureaus （departments） and national taxation¹ bureaus of all provinces， autonomous² regions， municipalities directly under the central government， cities directly under state planning， the finance bureau of Xinjiang Production and Construction Corps³：

　　It has been decided⁴ after deliberation to make adjustment to Article 3 of the Circular of the Ministry⁵ of Finance and the State Administration of Taxation on Certain Specific Issues Concerning Export Tax Refund⁶ （Exemption⁷） on Export Goods （Cai Shui [2004] No. 116）。 The relevant issues are notified as follows：

　　1. Article 3 of the document， Cai Shui [2004] No. 116， is adjusted as follows：

　　For tax-free export cigarettes， the input⁸ tax amount which is changed into cost should be calculated according to the proportion of export price containing consumption tax occupying in total sales. The calculation formula for export price of cigarettes containing consumption tax is：

　　（1） Where the export cigarettes sold by manufacturing enterprises have domestic prices of like products：

　　Export price of cigarettes containing consumption tax = export amount * sales price

　　“The sales price”in the formula is the actual domestic transfer price of like products'manufacturing enterprises. The “sales price” is the dutiable price published by taxation authorities where actual transfer price is lower than the dutiable price； the sales price is the actual transfer price where the actual transfer price is higher than the dutiable price.

　　（2） Where the export cigarettes sold by manufacturing enterprises do not have domestic sales prices of like products：

　　Export price of cigarettes containing Consumption Tax = Export Sales /（1-proportional consumption tax rate） + export amount* fixed⁹ consumption tax rate.

　　The “export sales” in the formula is based on the FOB price of the export goods calculated according to the export invoice¹⁰. Where the export invoice cannot truly reflect the FOB price， the enterprise shall， in accordance with the actual FOB price， file an application and report to the competent taxation authorities， which are entitled to conduct examination and determination in accordance with relevant provisions of the Law of the People's Republic of China on the Administration of Taxation Collection and Provisional Regulations of the People's Republic of China on Value-added Tax， etc.

　　The “proportion consumption tax rate” in the formula means the applicable proportion tax rate to the actual price by which the cigarette manufacturing enterprises sell the cigarette or to the verified dutiable price.

　　2. This circular shall go into effect as of January 1， 2004. The input tax amount that has been calculated and transferred in accordance with the document of Cai Shui [2004] No. 116 by cigarette producers from January 1， 2004 to the issuing date of this circular shall be re-calculated in accordance with this Circular and be adjusted within the export tax refund liquidating¹¹ period of 2004.

　　The Ministry of Finance

　　The State Administration of Taxation

　　March 8th， 2005