Circular of the State Administration of Taxation on the Issue of Export Taxation of Foreign-Invested Companies

Document No.: Guoshuifa [2000] No. 202 issued time: 2000-12-8
Implementation time: 2001-1-1 Issued by: Ministry of Foreign Trade and Economic Cooperation Document Classification: Tax Law Level: Policy Measures

The State Taxation Bureaus of the autonomous regions, municipalities directly under the Central Government and cities with separate plans:
Recently, some localities have reported that the Circular of the State Administration of Taxation on Certain Tax Issues Concerning Exported Goods of Foreign-Invested Enterprises (Guo Shui Fa [1996] No. 123) and Supplementary Notice of the Financial Tax and the State Administration of Taxation on Certain Issues Concerning Exported Goods Article 3 of Caishuizi [1997] No. 014 stipulates that foreign-invested enterprises that have been approved by the provincial foreign economic and trade authorities to purchase goods for export shall be exempted from taxation and shall not be refunded tax; for foreign-invested companies approved by the Ministry of Foreign Trade and Economic Cooperation, For the enterprises that they invest in, the goods produced by the enterprise are exported, and the goods exported by the agent can be refunded. However, there is no clear regulation on whether the foreign-invested company can enjoy the tax rebate treatment in the approved business scope. After research, it is clear as follows:
Since January 1, 2000, foreign-invested companies approved by the Ministry of Foreign Trade and Economic Cooperation have purchased goods that do not involve export quotas and export license management within the approved business scope. The following relevant vouchers may be subject to export tax rebates in accordance with the relevant provisions on the export of goods purchased by the current export enterprises.
1. A detailed account of the sales of exported goods;
2. Special invoice for export goods value-added tax (tax deduction)
Third, the export goods declaration form (export tax rebate)
4. The verification form for export receipts;
5. Taxation (for export goods) payment or export goods tax payment split.
Among them, the tax payment book is in accordance with the "Notice of the Ministry of Finance and the State Administration of Taxation on the Administration of the Resumption of Use of VAT Tax on Exported Goods" (Cai Shui Zi [1996] No. 008) and (Cai Shui Zi [1997] No. 014) The relevant provisions of Article 12 shall be handled.

The authenticity of this information has not been confirmed by the international electrical network, for your reference only.

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