Interim Measures for the Inspection of Product Export of Foreign-invested Enterprises whose Products are All Permitted to be Exported Directly

产品全部直接出口的允许类外商投资企业产品出口情况检查暂行办法

Promulgating Institution: Ministry of Commerce; Ministry of Finance; General Administration of Customs; State Administration of Taxation

Document Number:Shang Zi Fa [2006] No. 1

Promulgating Date: 03/01/2006

Effective Date:03/01/2006

颁布机关: 商务部; 财政部; 海关总署; 国家税务总局

文      号: 商资发[2006]1号

颁布时间: 03/01/2006

实施时间: 03/01/2006

  Article 1   These Measures are formulated for the purpose of regulating the business activities of foreign-invested enterprises whose products are all permitted to be exported directly in accordance with the requirements of the Notice on Adjusting Certain Preferential Policies on Import Tax (Cai Shui [2002] No.146) of the Ministry of Finance (MOF), the former State Development Planning Commission (SDPC), the former State Economic and Trade Commission, the former Ministry of Foreign Trade and Economic Cooperation (MOFTEC), the General Administration of Customs, and the State Administration of Taxation (SAT) and pursuant to relevant laws and regulations on foreign investment and customs regulation.

       第一条  按照财政部、原国家发展计划委员会、原国家经济贸易委员会、原对外贸易经济合作部、海关总署、国家税务总局《关于调整部分进口税收优惠政策的通知》(财税[2002]146号)的要求,为规范“产品全部直接出口的允许类外商投资企业”的经营活动,根据相关外商投资法律法规及海关监管法律法规的有关规定,制定本办法。

  Article 2   These Measures shall apply to foreign-invested enterprises whose products are all permitted to be exported directly (hereinafter referred to as the All-products-for-export Enterprise), i.e. foreign-invested enterprises that are All-products-for-export Enterprises approved and recognized by examination and approval departments in accordance with the law and that enjoy tax reduction and exemption policies for imported equipment on the basis thereof in accordance with the law.

These Measures shall not apply to other foreign-invested enterprises and All-products-for-export Enterprises established prior to October 1, 2002 whose business scope of products may be classified under other encouraged categories.

       第二条  本办法适用“产品全部直接出口的允许类外商投资企业”(以下简称产品全部出口企业),即经审批部门依法批准并确认为“产品全部出口企业”,据此依法享受进口设备减免税政策的外商投资企业。

    2002年10月1日前设立的“产品全部出口企业”,产品的经营范围可归于其他鼓励类领域的,以及其他外商投资企业,不适用本办法。

  Article 3   For the purpose of these Measures, "inspection of product export" shall include verification and examination as well as investigation. Verification and examination shall mean the inspection of the product export of All-products-for-export Enterprises established after October 1, 2002 jointly carried out by competent commercial departments of all provinces, autonomous regions, municipalities directly under the Central Government, cities specifically designated in the State plan and the Xinjiang Production and Construction Corps (hereinafter referred to as the Competent Commercial Department at the Provincial Level) with local supervision commissioner's office of the MOF, local customs, and local offices of the SAT (hereinafter referred to as the Relevant Department). Investigation shall mean the inspection of the product export of All-products-for-export Enterprises established prior to October 1, 2002 jointly carried out by Competent Commercial Departments at the Provincial Level with Relevant Departments.

       第三条  本办法所称产品出口情况检查包括核查和调查。核查是指省、自治区、直辖市、计划单列市及新疆生产建设兵团商务主管部门(以下简称省级商务主管部门)会同财政部驻当地监察专员办事处、当地海关、国税部门(以下简称相关部门)对2002年10月1日以后设立的“产品全部出口企业”产品出口情况进行的检查。调查是指省级商务主管部门会同相关部门对2002年10月1日以前设立的“产品全部出口企业”产品出口情况进行的检查。

  Article 4   The Ministry of Commerce (MOFCOM) shall be responsible for the administration over the inspection of product export of All-products-for-export Enterprises, and shall jointly instruct the nationwide inspection work with the MOF, the General Administration of Customs and the SAT. Competent Commercial Departments at the Provincial Level shall, in conjunction with Relevant Departments, be responsible for the inspection of product export of local All-products-for-export Enterprises.

       第四条  商务部负责“产品全部出口企业”产品出口检查工作的管理,并会同财政部、海关总署、税务总局指导全国的检查工作。省级商务主管部门会同相关部门负责对本地“产品全部出口企业”情况的检查。

  Article 5    The term of inspection shall be five calendar years as of the date of commencement of production of All-products-for-export Enterprises. Where the date of commencement of production is after September 1 of a year, the term of inspection shall be calculated as of January 1 of the following year.

       第五条  核查的期限为“产品全部出口企业”投产之日起公历年度5年。如投产之日在当年9月1日之后的,核查期限从下一年度1月1日起计算。

  Article 6   All-products-for-export Enterprises accepting the inspection of product export shall, prior to January 31 of each year, submit reports on the production, export and sale volumes of products of the enterprises in the precious year in duplicate (hereinafter referred to as the Report) and import (export) customs declaration documents involved in product export to Competent Commercial Departments at the Provincial Level at the places of domiciles of the said enterprises.

Reports submitted by All-products-for-export Enterprises shall be signed by legal representatives of the enterprises and affixed with the official stamps of the enterprises, and shall include: the name of the enterprise, time of establishment, time of commencement of production, production volume and export in the previous year, sale on the domestic market, taxation in the current year (see Appendix). Financial reports of the enterprises shall be attached.

       第六条  接受产品出口情况核查的“产品全部出口企业”应于每年1月31日前将本企业上年度产品生产、出口或销售数量情况报告(以下简称报告)一式两份及出口产品涉及的进(出)口报关单证送达所在地省级商务主管部门。

    “产品全部出口企业”所提交的报告应由企业法定代表人签署并加盖企业印章,其内容包括:企业名称、设立时间、投产时间、上年度产量、出口情况、是否在国内市场销售、企业本年度纳税情况等(详见附表),并附企业财务报告。

  Article 7   Competent Commercial Departments at the Provincial Level shall verify and examine the said Reports in conjunction with Relevant Departments within 60 days upon the receipt thereof. Where the product export is in compliance with Article 11 herein, a competent commercial department and local supervision commissioner's office of the MOF, customs, and office of the SAT shall mark the Report from an All-products-for-export Enterprise with "product export verified" and affix a stamp thereon. Competent Commercial Departments at the Provincial Level shall summarize the verified and examined product export of local All-products-for-export Enterprises and report the same the MOFCOM prior to April 15 each year.

       第七条  省级商务主管部门在收到报告后60日内会同相关部门进行审核,对于产品出口情况符合本办法第十一条规定的,由商务主管部门与当地财政监察专员办、海关、国税部门在“产品全部出口企业”填报的报告上加注“产品出口情况属实”字样,并加盖印章。省级商务主管部门应在每年4月15日前,将审核后的本地区“产品全部出口企业”产品出口情况汇总后报商务部。

  Article 8   All-products-for-export Enterprises established after October 1, 2002 that accept and pass the annual inspection shall apply for tax refund formalities within fifteen (15) days upon the receipt of the Report on Product Export/Sales Volume affixed with the stamps of Competent Commercial Departments at the Provincial Level, local customs, offices of the SAT and the supervision commissioner office of the MOF.

       第八条  接受并通过年度核查的2002年10月1日以后设立的“产品全部出口企业”,应自收到加盖省级商务主管部门与当地海关、国税、财政监察专员办印章的“产品出口/销售数量情况报告”后15日内根据相关规定申办税收返还手续。

  Article 9   The specific investigation terms shall be as follows:

(1) As for All-products-for-export Enterprises that are established and have commenced production prior to October 1, 2002 and that need to continue importing equipment within their total investment amount after October 1, 2002, the investigation term shall be from October 1, 2002 till five (5) years after the commencement of production. The investigation term for imported equipment not actually put into use upon commencement of production shall be five (5) years after such imported equipment is actually put into use. 

(2) As for All-products-for-export Enterprises that are established but have not commenced production prior to October 1, 2002 and that need to continue importing equipment within their total investment amount after October 1, 2002, the investigation term shall be five (5) calendar years from the date of commencement of production. Where production is commenced after September 1 of a given year, the verification and examination term shall commence on January 1 of the following year.

(3) As for All-products-for-export Enterprises that are established prior to October 1, 2002 and that have not imported equipment thereafter, the investigation term shall be from October 1, 2002 until five (5) years after the commencement of production.

       第九条  调查期限具体起止日期为:

    (一)2002年10月1日前已设立并已投产,2002年10月1日后需继续在投资总额内进口设备的“产品全部出口企业”,调查期限为2002年10月1日起至企业投产后5年止。企业投产时,尚未实际投入生产使用的进口设备的调查期限,为该进口设备实际投入生产使用之日后5年止。

    (二)2002年10月1日前已设立但尚未投产,2002年10月1日后需继续在投资总额内进口设备的“产品全部出口企业”,调查期限为自企业投产之日起公历年度5年。如投产之日在当年9月1日以后的,核查期限从下一年度1月1日起计算。

    (三)2002年10月1日以前设立,2002年10月1日以后不再进口设备的“产品全部出口企业”,调查期限为自2002年10月1日起至企业投产5年止。

  Article 10   Competent Commercial Departments at the Provincial Level and Relevant Departments shall investigate the product export of All-products-for-export Enterprises that need to undergo investigation on a selective basis by the end of March of each year. Competent Commercial Departments at the Provincial Level shall issue notices to All-products-for-export Enterprises accepting the investigation which shall, within fifteen (15) days upon the receipt of such investigation notices, submit the Report on Product Export/Sales Volume of the previous year thereof to Competent Commercial Departments at the Provincial Level at the places of domiciles of the said enterprises. The content of the submitted Report and the submitting method shall be consistent with the provisions in Article 6 herein.

Competent Commercial Departments at the Provincial Level shall summarize the investigation of local All-products-for-export Enterprises and report the same to the MOFCOM, and provide local customs with the list of enterprises failing the investigation prior to May 1 each year.

       第十条  省级商务主管部门及相关部门在每年3月底前有选择地对尚须接受调查的“产品全部出口企业”的产品出口情况进行调查。省级商务主管部门向接受调查的“产品全部出口企业”发出通知,接到通知的企业应在收到调查通知后15日内向企业所在地省级商务主管部门报送本企业上年度“产品出口/销售数量情况报告”。报送报告内容及方式与本办法第六条“产品出口/销售数量情况报告”相同。

    省级商务主管部门应于每年5月1日前,将本地区“产品全部出口企业”调查情况汇总后报商务部,并将未通过调查企业名单告知当地海关。

  Article 11   The total volume of directly exported products of All-products-for-export Enterprises shall account for 100% of the product sales revenue of the enterprises in the previous year.

       第十一条  “产品全部出口企业”,上年度直接出口产品总额必须达到企业上年度产品销售收入的100%。

  Article 12   All-products-for-export Enterprises shall ensure that the materials submitted to Competent Commercial Departments at the Provincial Level are authentic and errorless.

       第十二条  “产品全部出口企业”应保证向省级商务主管部门提交的材料真实、无误。

  Article 13    Where any All-products-for-export Enterprise conducts sales on domestic markets due to changes in business environment or market within investigation terms after it has enjoyed import tax refund or exemption policy, the enterprise shall apply to make up all refunded or exempted import taxes in the previous years to local customs within one (1) month, and the taxes refundable in the current year and following years shall no longer be returned, and on the basis thereof, the administrative penalties on sale on domestic markets may be lighter or exempted.

Where an All-products-for-export Enterprise delays, within the inspection term, the application to make up taxes, or deliberately conceals facts or makes false statements that the export of the enterprise meets the standards on examination and verification in the Report on Product Export/Sales Volume submitted to the Competent Commercial Department at the Provincial Level but is found to have failed to meet such standards, the refundable import taxes in the current year and following years shall not be returned, and the refunded or exempted taxes in the previous years shall be recovered. Relevant Departments shall impose punishment on the enterprise for such activities in accordance with the law. Where the enterprise sells or transfers supervision equipment of customs without authorization, customs shall handle the situation in accordance with the law.

       第十三条  已享受进口税收返还或免税政策的“产品全部出口企业”如在随后的检查期内因经营环境、市场变化等原因发生了内销行为,应在1个月内自行向当地海关申请重新补缴历年已返还或免征的进口税收税款,其当年及随后年度应返还的进口税收款项不再返还。在此基础上对以上内销行为从轻或免予行政处罚。

    在检查期内的“产品全部出口企业”发生内销行为逾期申请补税,或在向省级商务主管部门提交的“产品出口/销售数量情况报告”中故意隐瞒实情、虚报企业出口达到审核标准,被发现未能达到审核标准的,其当年及随后年度应返还的进口税收税款不再返还,并追缴历年已返还或免征的进口税收税款。有关部门对上述行为将依法加以处罚。企业擅自销售、转让海关监管设备的,由海关依法予以处理。

  Article 14   Competent commercial departments at all levels and Relevant Departments shall perform due diligence in the work of supervision and inspection of product export of enterprises, and adhere to principles and abide by laws when handling problems detected in the examination and verification as well as investigation.

       第十四条  各级商务主管部门及相关部门应对企业产品出口情况监督检查工作尽职尽责,对核查、调查中发现的问题应坚持原则,依法处理。

  Article 15   The MOFCOM, the General Administration of Customs and the SAT shall complete reports on the inspection of exports for All-products-for-export Enterprises in the previous year by the end of June each year, and submit the same to the State Council.

       第十五条  商务部于每年6月底前会同财政部、海关总署、税务总局完成上一年度“产品全部出口企业”出口情况检查报告,并上报国务院。

  Article 16   These Measures shall be interpreted by the MOFCOM, the MOF, the General Administration of Customs and the SAT, and shall come into force as of the date of promulgation.

       第十六条  本办法由商务部会同财政部、海关总署和税务总局解释，并在本颁布之日生效。