Failure in lodging the application for tax refund on exported goods before the required due date would be treated as domestic sales

The State Administrative of Taxation ("SAT") announced that applicants who fail to meet the application deadline of tax refund and exemption on export would be treated as goods for domestic sales, unless otherwise specified.

A. Export enterprises with any of the below reasons can be considered as special cases:
1) Failure to obtain supporting documents for tax refund (exemption) on export or file the refund (exemption) application within the specified period due to undueinfluence;
2) Failure to obtain supporting documents for tax refund (exemption) on export application within the specified period due to adoption of central declaration;
3) Failure to obtain supporting documents for tax refund (exemption) on export application within the specified period due to its special operation modes.
Enterprises that encountered the above circumstances should write to the tax bureau for deadline extension within the specified period. Upon approval by the municipal tax bureau (if any), the application deadline could be extended.

B. Manufacturing enterprises failed to complete the application procedure for tax refund on exported goods within 90 days after the export declaration could be taxed as goods for domestic sales by the tax bureau. If the application due date is later than the declaration date of "exemption, deduction and refund" for that particular month. Such enterprises should declare within the declaration period of the following month, otherwise, the tax bureau would treat that the export of goods as domestic sales and subject to the relevant taxes.

C. Export enterprises filing for export tax refund (exemption) registration after 1st June 2004 must submit export payment receipt certificate when applying for export tax refund (exemption) within two years from the day such application is lodged for the first time. If an export enterprise re-apply for export tax refund (exemption) registration due to reasons of reforming, restructuring and merger and acquisition, the submission of export payment receipt certificate could be waived upon approval by the provincial tax bureau provided that the enterprise has good reputation in the business. Examination and verification to be conducted afterwards.

D. Export enterprises that have not undergone tax payment credit rating may be assessed based on the temporary measures adopted by provincial tax bureau of the SAT. Alternatively, tax refund department determine whether an export enterprise is required to provide export payment receipt certificate.

國家稅務總局發出通知，出口退免稅逾期未申報者，除特殊原因外，將視同內銷貨物，予以征稅。

一、出口企業有下列情形之一，屬於特殊原因。
（ 一 ）因不可抗力致使無法在期限內取得有關出口退（免）稅單證或申報退（免）稅；
（ 二 ）因采用集中等報關方式無法在期限內取得有關出口退（免）稅單證；
（ 三 ）其他因經營方式無法在期限內取得有關出口退（免）稅單證。

出口企業有上述情形之一者，應在期限內向稅務機關提出書面延期申報申請，經地市級以上（含地市級）稅務機關核准，在核准期限內申報辦理退（免）稅。

二、生產企業出口貨物未按通知
規定在報關出口90日內申報辦理退（免）稅手續，如到期之日超過當月「免、抵、退」稅申報期，稅務機關可視同內銷貨物予以征稅。但生產企業應在次月「免、抵、退」稅申報期內申報「免、抵、退」稅，如仍未申報，稅務機關應視同內銷貨物予以征稅。

三、2004年6月1日以後辦理出口退（免）稅登記出口企業，自首次申報辦理出口退（免）稅日起2年內在申報出口貨物退（免）稅時，必須提供出口收彙核銷單。因改制、改組及合並、分立等原因新設立,重新辦理出口退（免）稅登記出口企業，如原出口企業信用良好，經省級稅務機關批准，在申報退（免）稅時可不提供出口收彙核銷單，按通知有關規定采取事後審核。

四、 尚未進行納稅信用等級評定出口企業，可由省級國家稅務局退稅部門制訂出口企業納稅信用等級暫行辦法，據此進行納稅信用等級評定，或由退稅部門，確定出口企業申報時是否提供出口收彙核銷單。