New Tariff Refund Method For Export Enterprises That Did Not Declare Export Goods Before Deadline

The State Administrative of Taxation has regulated the followings: except that who has special reasons or has obtained approval from Local Tax Bureau. The foreign enterprises did not declare export tariff refund (taxable consumer products) to Tax bureau within 90 days from the date of export (the export date shown on <Exclusive use for Export Tariff Refund> of the declaration list for export goods, are required to calculate sales tax and to report tariff to authorized Tax bureau.

Formula on calculating sales tax for general taxpayers:

Revenue Tax = (offshore price of export goods x currency rate of Renminbi) / (1 + VAT rate) x VAT rate

Formula on calculating sales tax for small-scale taxpayers:

Tax payable = (offshore price of export goods x currency rate of Renminbi) / (1 + tax rate) x tax rate

Above rule was executed from 1 May 2005

國稅發[2005]68號
2005-04-19國家稅務總局

國家稅務總局規定: 除另有規定者和確有特殊原因或經地市以上稅務機關批准者外，外貿企業自貨物報關出口之日（以出口貨物報關單〈出口退稅專用〉上注明的出口日期?准）起90日內未向主管稅務機關退稅部門申報出口退稅的貨物，須向主管稅務機關徵稅部門進行納稅申報並計提銷項稅額。

一般納稅人銷項稅額的計算公式
銷項稅額=（出口貨物離岸價格×外匯人民幣牌價）÷（1+法定增值稅稅率）×法定增值稅稅率

小規模納稅人應納稅額的計算公式
應納稅額=（出口貨物離岸價格×外匯人民幣牌價）÷（1+徵收率）×徵收率

本通知自2005年5月1日起執行。