财政部、国家税务总局关于出口货物退（免）税若干问题的通知

财税字[1998]116号
颁布日期：19980814 　实施日期：19980814 　颁布单位：财政部、 国家税务总局

　　CaiShuiZi [1998] No.116

　　August 14, 1998

　　The departments (bureaus) of finance and the state taxation¹ bureaus of various provinces, autonomous² regions, municipalities directly under the Cental Government and municipalities separately listed on the State plan:

　　This is to specify³ some issues concerning the tax refund⁴ or exemption⁵ for exported goods, with the aim to strengthen the management, and further regulate the administrative⁶ measures of exported goods taxation:

　　I. No specialized⁷ value-added tax invoice⁸ shall be offered to the agent for the goods exported through agency, and taking over and writing off of that kind of invoice shall no longer be requested when tax administrations of the location of the trustee in charge of export refund offer the certificate of exporting goods through agency.

　　II. According to the provisions of Official Reply of the State Council on the Measures of the Customs on the Supervision⁹ and Administration of Bonded¹⁰ Areas, a system of recording¹¹ is to be executed for the goods from bonded areas to overseas territory or vice¹² versa; the Customs shall issue a list of recordings¹³ instead of customs declarations. And the list of recordings and other documents concerned are required in case of an application for refund by the enterprise located in bonded areas.

　　III. Corresponding refund rate of the export goods that are trusted for processing before exporting shall apply to the processing fee. Local administrations in charge of refund should conduct a survey of refund for the processing fee taking place after Jan 1, 1996 and overdue¹⁴ refunds¹⁵ should offset¹⁶ refunds that are due for other goods.

　　IV. According to article 2 of the document coded CaiShuiZi[1997] No.14 promulgated¹⁷ by the Ministry¹⁸ of Finance and the State Administration of Taxation, an application table for trade of goods made of imported materials should be filled according to the registry manual for imported-material-processing for the imported materials and parts when enterprises import materials and parts to manufacture goods for exporting, and be submitted to the tax administration in charge of its taxation upon the approval and sealing of the tax administration in charge of its refund. And offsetting¹⁹ is allowed in computing²⁰ the value-added tax of the finished products for this part on the basis of the stipulated²¹ tax rate. After exporting, the tax administration in charge of refund shall, in computing its refund or offsetting, detract an amount at the stipulated refund rate. Attached is an application table for goods-made-of-imported-materials trade of productive enterprises, worked out according to the current status of trade of goods made of imported materials.(for a sample of the table see the attachment)

　　V. The circular shall enter into force as of the date of its receipt.