国家税务总局发布《关于进一步加强出口退（免）税事中事后管理有关问题的公告》



国家税务总局发布《关于进一步加强出口退（免）税事中事后管理有关问题的公告》

为深入贯彻《深化国税、地税征管体制改革方案》，进一步加强出口退（免）税事中事后管理，解决出口企业反映的出口退税管理规定在执行中存在的问题，持续优化退税服务，2016年1月7日，国家税务总局发布了《关于进一步加强出口退（免）税事中事后管理有关问题的公告》（以下简称“公告”）。该公告有以下亮点：集团公司收购视同自产货物备案简化，撤回出口退（免）税备案未退税视同结算处理，外贸企业进口货物复出口取消提供进口报关单，代理进口货物业务报表和来料加工免税业务报表调整相应项目等。《公告》的主要内容如下：

To fully implement Strengthening the Reform Scheme of Tax Collection and Administration System of the National and Local Tax Authorities and further strengthen the present-and-post administration of tax refund （exemption） for export， to resolve the existing problems in the enforcement of the rules and regulations concerning export tax refund reflected by exporting enterprises and improve tax refund service continually， the State Administration of Taxation issued an Announcement on Further Strengthening the Present-and-Post Administration of Tax Refund （Exemption） for Export （hereinafter referred to as ‘the Announcement’） on January 7th， 2016. The highlights of the Announcement are summarized as follows： filing simplification for group companies to purchase goods regarded as self-production， enterprises withdrawing filing items with the export tax refund （exemption）undeclared being regarded as tax refund settled， canceling providing import customs declaration form concerning import cargoes for reexport for foreign trade enterprises， and adjusting relevant items in the Application Form of Certificate for Cargo Importing Agency and the Application Form of Tax Exemption Certificate for Processing Trade. The main contents of the Announcement are as follows：

一、集团公司需要按收购视同自产货物申报免抵退税的，集团公司总部或其控股的生产企业向主管国税机关备案时，不再提供集团公司总部及其控股的生产企业的《出口退（免）税备案表》（或《出口退（免）税资格认定表》）复印件。

I. In cases where the goods purchased by a group company is regarded as self-produced goods and thus applicable to tax credit，refund and exemption， the copy of Filing Form of Export Tax Refund （Exemption） or Qualification Confirmation Form of Export Tax Refund （Exemption） of the group company’s headquarters and its holding manufacturing company is no longer required when they report to their competent national tax authorities for filing.

二、出口企业或其他单位办理撤回出口退（免）税备案事项时，如果向主管国税机关声明放弃未申报或已申报但尚未办理的出口退（免）税并按规定申报免税的，视同已结清出口退税款。

II. When export enterprises or other entities withdraw filing items concerning export tax refund （exemption）， if declaring to the competent national tax authorities for giving up the undeclared export tax refund （exemption）， or the declared but not in the procedure of export tax refund （exemption） yet， they shall all be regarded as export tax refund settled.

因合并、分立、改制重组等原因撤回出口退（免）税备案的出口企业或其他单位（以下简称撤回备案企业），可向主管国税机关提供以下资料，经主管国税机关核对无误后，视同已结清出口退（免）税款：

Export enterprises or other entities withdrawing filing items （hereinafter referred to as ‘the enterprises of withdrawing filing’） for reasons such as merger， division， restructuring and reorganization， can submit the following documentations to the competent national tax authorities， and be regarded as export tax refund （exemption） settled with verified approval from the competent national tax authorities：

（一）企业撤回出口退（免）税备案未结清退（免）税确认书；

（二）合并、分立、改制重组企业决议、章程及相关部门批件；

（三）承继撤回备案企业权利和义务的企业（以下简称承继企业）在撤回备案企业所在地的开户银行名称及账号。

撤回备案事项办结后，主管国税机关将撤回备案企业的应退税款退还至承继企业账户，如发生需要追缴多退税款的，向承继企业追缴。

A. Confirmation letter （Attachment 1） for the enterprises withdrawing filing items with the export tax refund （exemption）undeclared；

B. The resolutions and constitutions of enterprises merger， division，restructuring and reorganization， as well as approved documents from relevant government departments；

C. The bank name and account of the enterprises successive to the enterprises of withdrawing filing items （hereinafter referred to as ‘successive enterprises’） at the location of the enterprises of withdrawing filing items.

When the withdrawal of filing items has been completed， the competent national tax authority shall return the refundable tax of the enterprise of withdrawing filing to the bank account of the successive enterprise； if in need of recovering the over-refunded tax， the national tax authority shall turn to the successive enterprise.

三、外贸企业进口货物复出口的，申报退（免）税时不再提供进口货物报关单。

III. In cases where foreign trade enterprises engaged in importing cargoes for re-export， the customs declaration form for import cargo is no longer required for tax refund （exemption） application.

四、自本公告公布之日起，启用本公告制发的《来料加工免税证明申请表》（附件2）、《来料加工免税证明》（附件3）、《代理进口货物证明申请表》（附件4）和《代理进口货物证明》（附件5）。《出口货物劳务增值税和消费税管理办法》（国家税务总局公告2012年第24号发布）附件28、29、33同时废止。

IV. Since the issuance date of the Announcement， the Application Form of Tax Exemption Certificate for Processing Trade（Attachment2）， Tax Exemption Certificate for Processing Trade（Attachment3）， the Application Form of Certificate for Cargo Importing Agency（Attachment4）and the Certificate for Cargo Importing Agency（Attachment5）formulated by the Announcement shall apply. The Attachment 28， 29 and 33 with the Administrative Measures of the VAT and Consumption Tax on Export Goods and Service （Announcement of the SAT， ［2012］No.24）shall be repealed simultaneously.

五、本公告自公布之日起施行。《国家税务总局关于部分税务行政审批事项取消后有关管理问题的公告》（国家税务总局公告2015年第56 号）第三条第六项第3目，《出口货物劳务增值税和消费税管理办法》第五条第二项第5目之（2）、（5）关于“还需同时提供进口货物报关单”的内容同时废止。

V. The Announcement comes into force since the issuance date. The Article 3.6.3 under the Announcement concerning the Administration Issues after Several Tax Administrative Approvals Being Cancelled by the SAT （Announcement of the SAT， ［2015］No.56）， and the Articles 5.2.5.2 and 5.2.5.5 concerning “shall also provide customs declaration form for import cargoes” under the Administrative Measures of the VAT and Consumption Tax on Export Goods and Service shall be repealed simultaneously.

特此公告。

Notice is hereby given.

附件：

1.企业撤回出口退（免）税备案未结清退（免）税确认书

2.来料加工免税证明申请表

3.来料加工免税证明

4.代理进口货物证明申请表

5.代理进口货物证明

Attachment：

1. Confirmation Letter for the Enterprises Withdrawing Filing Items with the Export Tax Refund （Exemption） Undeclared

2. The Application Form of Tax Exemption Certificate for Processing Trade

3. Tax Exemption Certificate for Processing Trade

4. The Application Form of Certificate for Cargo Importing Agency

5. The Certificate for Cargo Importing Agency

翻译：张 瑛

审定：邓力平

Translator:Ying Zhang

Proofreader:Liping Deng

责任编辑：惠 知

The State Administration of Taxation Released an Announcement on Further Strengthening the Present-and-Post Administration of Tax Refund （Exemption）for Export