To further take the advantages of foreign trade integrated service enterprises in providing export services and support small and medium enterprises to expand international market more effectively, with the permission of the Ministry of Finance and the Ministry of Commerce, the matters related to the tax reimbursement (exemption) for exported goods are announced as follows:
Ⅰ. In cases where foreign trade integrated service enterprises export the goods for which domestic productive enterprises sign contract with overseas enterprises or individuals in the mode of self-operations, simultaneously meeting the following conditions, foreign trade integrated service enterprises can declare tax reimbursement (exemption) according to the provisions of self-operation export.
(I) Exported goods are self-produced goods of productive enterprises.
(Ⅱ) Productive enterprises have sold the exported goods to the foreign trade integrated service enterprises.
(Ⅲ) Productive enterprises with overseas enterprises or individuals have signed export contracts, in which the exported goods shall be exported by the foreign trade integrated service enterprises and overseas enterprises or individuals shall pay the foreign trade integrated service enterprises for the exported goods.
(Ⅶ) Foreign trade integrated service enterprises export goods in the mode of self-operations.
The above exported goods are not applicable to the Item (Ⅲ) in Article II of the Notice of the State Administration of Taxation and the Ministry of Commerce on Further Standardizing Foreign Trade Export Business and Enhancing the Management of Tax Reimbursement (Exemption) for Exported Goods (G. S. F. [2006] No. 24) and the (3), sub-clause 7 of Item (Ⅰ) in Article Ⅶ of the Notice of the Ministry of Finance and the State Administration of Taxation on Value Added Tax and Consumption Tax Policy of Exported Goods and Labor Services (C. S. [2012] No. 39).
Ⅱ. When foreign trade integrated service enterprises apply for export rebates (exemption) for the goods stipulated in Article Ⅰ, they shall write “WMZHFW” in the fifteenth column (Business Type) of Stock Detail Declaration Form for Foreign Trade Enterprise Export Rebates and in the nineteenth column (Export Rebates (exemption) Business type) of Export Detail Declaration Form for Foreign Trade Enterprise Export Rebates
Ⅲ. Foreign trade integrated service enterprises shall strengthen risk control and strictly examine the business condition and production capacity of productive enterprises, ensure the authenticity of domestic procurement and export of the goods that apply for export rebates (exemption). Foreign trade integrated service enterprises that falsely make out VAT tax-deduction certificate (including accepting false VAT tax-deduction certificate, except those obtained in friendly way), gain export rebates by cheating or do any other illegal tax-related things should be punished as the subject of liability according to laws and regulations.
Ⅳ. Main tax authorities should take cognizance of the export rebates (exemption) declaration, for which foreign trade integrated service enterprises apply, in accordance with the regulations and enhance early warning, monitoring, inspection, evaluation and analysis on foreign trade integrated service enterprises. If any suspect points on defrauding export tax reimbursement are found, the main tax authorities shall take actions according to current regulations.
Ⅴ. Foreign trade integrated service enterprises herein are the foreign trade enterprises which provide services such as physical distribution, customs clearance, credit guarantee, financing, receipt payment, tax exemption etc. to domestic small and medium-sized productive enterprises.
Ⅵ. This Announcement shall take effect as of April 1, 2014. If the foreign trade integrated service enterprises export the goods not included in Article I of this Announcement, implement in accordance with current tax reimbursement (exemption) stipulations.
Herby announced.
State Administration of Taxation
February 27, 2014
