Supplementary Notice of the General Office of the Ministry of Commerce, the General Office of the Ministry of Finance, the General Office of the General Administration of Customs and the General Office of the State Administration of Taxation on the Work relating to Inspection of Product Exportation of Some Foreign-invested Enterprises

商务部办公厅、财政部办公厅、海关总署办公厅、国家税务总局办公厅关于部分外商投资企业产品出口情况检查有关工作的补充通知

Promulgating Institution: General Office of the Ministry of Commerce, General Office of the Ministry of Finance, General Office of the General Administration of Customs and General Office of the State Administration of Taxation

Document Number: Shang Ban Zi Han [2011] No. 979

Promulgating Date: 08/31/2011

Effective Date: 08/31/2011

颁布机关: 商务部办公厅; 财政部办公厅; 海关总署办公厅; 国家税务总局办公厅

文      号: 商办资函[2011]979号

颁布时间: 08/31/2011

实施时间: 08/31/2011

Upon approval by the State Council, the National Development and Reform Commission and the Ministry of Commerce promulgated the Catalogue for Guidance of Foreign-invested Industries (revised in 2007) (Order No. 57 [2007]), under which permitted foreign-invested projects where products are wholly and directly exported shall no longer be listed as encouraged foreign-invested projects. The Ministry of Finance and the General Administration of Customs published the announcement (Order No. 42 [2007]), expressly specifying the taxation policies for imported equipment of permitted foreign-invested projects where products are wholly and directly exported.

With a view to implementing relevant import tax policies and solving the problems arising from the implementation of the Notice of the Ministry of Commerce, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on Printing and Distributing the Interim Measures for Inspection of Product Exportation of Foreign-invested Enterprises of Permitted Category Whose Products Are Wholly and Directly Exported (Shang Zi Fa [2006] No. 1, hereinafter referred to as "Inspection Measures"), the Ministry of Commerce, in conjunction with relevant departments, amended and improved the Inspection Measures, and hereby issue a supplementary notice on furthering the work of export inspection and tax rebate as follows:

    经国务院批准,发展改革委、商务部令2007年第57号公布了《外商投资产业指导目录(2007年修订)》,不再将产品全部直接出口的允许类外商投资项目列为鼓励外商投资项目。财政部和海关总署发布2007年第42号公告,对产品全部直接出口的允许类外商投资项目进口设备税收政策,作出明确规定。

    为执行有关进口税收政策,解决各地在执行商务部、财政部、海关总署、国家税务总局《关于印发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》(商资发[2006]1号,以下简称检查办法)过程中遇到的问题,商务部会同相关部门对检查办法进行了修改完善,现就进一步做好出口检查及退税工作补充通知如下:

1. Competent commerce departments at all levels shall, in conjunction with the local special commissioner offices of financial supervision of the Ministry of Finance (hereinafter referred to as "special financial commissioner offices"), local customs and state taxation departments (hereinafter referred to as "relevant departments"), summarize the relevant information about product exportation of the foreign-invested enterprises (hereinafter referred to as "enterprises") that were established or increased capital during the period between October 1, 2002 to November 30, 2007, and enjoy the policy for refund of taxes on imported equipment after collection in accordance with the Notice of the Ministry of Finance, the State Planning Commission, the State Economic and Trade Commission, the Ministry of Foreign Trade and Economic Cooperation, the General Administration of Customs and the State Administration of Taxation on Adjusting Some Preferential Policies for Import Taxation (Cai Shui [2002] No. 146), the Announcement No. 42 [2007] of the Ministry of Finance and the General Administration of Customs, as well as the Opinions of the General Office of the Ministry of Finance, the General Office of the Ministry of Commerce, the General Office of the General Administration of Customs and the General Office of the State Administration of Taxation on Issues concerning Taxation Policies for Imported Equipment of Foreign-invested Enterprises of Permitted Category Whose Products Are Wholly and Directly Exported (Cai Ban Guan Shui [2008] No. 12).

       一、各地商务主管部门会同财政部驻当地财政监察专员办事处(以下简称财政专员办)、当地海关和国税部门(以下简称相关部门),对2002年10月1日至2007年11月30日期间设立或增资,并根据《财政部国家计委国家经贸委外经贸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)和财政部、海关总署2007年第42号公告,以及《财政部办公厅商务部办公厅海关总署办公厅国家税务总局办公厅关于产品全部直接出口的允许类外商投资企业进口设备税收政策问题的意见》(财办关税[2008]12号)享受进口设备税收先征后退政策的外商投资企业(以下简称企业)的产品出口相关情况进行汇总。

2. Competent commerce departments at all levels shall, prior to September 30, 2011, submit to the provincial competent commerce departments the forms for annual inspection of product exportation in the previous inspection periods prior to 2011 (hereinafter referred to as "inspection forms", see Appendix 1) in quadruplicate, as well as the summaries of tax payments by enterprises applying for tax rebates (see Appendix 2, with CD to be attached).

       二、请各地商务主管部门通知企业于2011年9月30日前将2011年以前核查期各年度产品出口情况核查表(以下简称核查表,见附件1)一式四份及申请退税企业缴税情况汇总表(见附件2,请随附光盘)报送当地省级商务主管部门。

3. Competent commerce departments shall, after receiving inspection forms and conducting preliminary examination, forward inspection forms, import and export declaration documents related to product inspection, and other relevant materials to local customs, state taxation bureaus and special financial commissioner offices so as for the relevant departments to examine the relevant product exportation of enterprises. Where relevant departments confirm that the information declared by enterprises is authentic, they shall affix official seals to inspection forms, and competent commerce departments shall, prior to December 31, send three copies of inspection forms carrying the official seal to enterprises, submit to the Ministry of Commerce the summaries of relevant information of enterprises whose applications for tax rebates have been approved (see Appendix 3), and send copies of the summaries to relevant local departments.

       三、商务主管部门收到核查表并进行初步审查后,按顺序将核查表以及核查产品涉及的进出口报关单证等相关材料转当地海关、国税局、财政专员办,由相关部门对企业产品出口有关情况进行审核。相关部门确认企业申报各项情况属实的,在核查表上加盖部门公章,商务主管部门于12月31日前将加盖相关部门印章的核查表反馈给企业三份,同时将准予退税企业有关情况汇总表(见附件3)报商务部,并将汇总表抄送当地相关部门。

4. An enterprise whose declared information is verified to be authentic may, in accordance with theNotice of the Ministry of Finance, the People's Bank of China, the General Administration of Customs and the State Administration of Taxation on Printing and Distributing the Administrative Measures for Refund of Import Taxes After Collection (Cai Yu [2009] No. 84), based on the number of the years the enterprise has passed inspection, apply to the customs in the place of tax payment for refund of taxes that have been levied on imported equipment. Where an enterprise has passed inspection for one year and conforms to the regulations, the enterprise may apply for refund of 20% of paid taxes; where an enterprise has passed inspection for two years and conforms to the regulations, the enterprise may apply for refund of 40% of paid taxes; and so on. While applying for tax refund, an enterprise shall attach the forms for annual inspection of product exportation with seal affixed thereto (one original in paper form).

       四、经核查情况属实的企业,可根据《财政部中国人民银行海关总署国家税务总局关于印发〈进口税收先征后返管理办法〉的通知》(财预[2009]84号),按已通过核查年限向纳税地海关申请办理有关进口设备所征税款的返还手续。核查一年且符合规定的,可申请返还已缴纳税款的20%;核查两年且符合规定的,可申请返还已缴纳税款的40%;依此类推。企业申办返还税收时,应附加盖印章的各年度产品出口情况核查表(纸质原件一份)。

5. The Customs in places of tax payment shall submit the forms for annual inspection of product exportation of enterprises with seal affixed thereto (one original in paper form) to the Budget Department of the Ministry of Finance.

Where an enterprise whose declared information is verified to be authentic as mentioned above has previously applied to the customs for refund of taxes paid on imported equipment, and the customs has submitted the application materials for refund of taxes after collection to the Ministry of Finance according to the relevant provisions, the local competent commerce department shall, in conjunction with the customs, state taxation bureau and special financial commissioner office, review the inspection forms resubmitted by the enterprise. Where the information contained in the inspection forms is verified to be authentic through review, the local competent commerce department shall submit the inspection forms (one original in paper form) to the Budget Department of the Ministry of Finance, and the Ministry of Finance shall, based on the results of the review, issue an official reply approving tax rebate according to the refund proportion under application and notify the relevant customs.

       五、纳税地海关应将加盖印章的企业各年度产品出口情况核查表报送财政部预算司(纸质原件一份)。

    上述经核查情况属实的企业,此前已向海关申请办理有关进口设备所征税款返还手续,且海关按规定已向财政部报送税款先征后返申请材料的,由当地商务主管部门会同海关、国税、财政专员办对企业重新填报的核查表进行复核。经复核属实的,当地商务主管部门将核查表报送财政部预算司(纸质原件一份),由财政部凭此次复核属实的结果证明,按申请返还的比例批复同意返税并通知有关海关。

6. Where the information declared by an enterprise is found to be unauthentic through inspection, the taxes collected from the enterprise on imported equipment shall no longer be refunded, the refunded taxes shall be recovered, and the enterprise shall be punished in accordance with law.

       六、核查发现企业申报情况不实的,企业有关进口设备所征税款不再返还,同时追缴该项目已返还的税款,并依法予以处罚。

7. In case of any problem arising from the implementation of the above-mentioned matters, please promptly contact relevant departments.

Appendix 1: Form for Annual Inspection of Product Exportation of Enterprises in Year ____ (omitted)

Appendix 2: Statistical Form for Tax Rebate Application by Enterprises (omitted)

Appendix 3: Summary of Relevant Information of Enterprises Whose Tax Rebate Applications Have Been Approved in ______ Province (Municipality/District) (omitted)

General Office of the Ministry of Commerce

General Office of the Ministry of Finance

General Office of the General Administration of Customs

General Office of the State Administration of Taxation

August 31, 2011

       七、上述通知事项执行过程中有何问题，请及时与相关部门联系。

    附件1、（）年度企业产品出口情况核查表（略）

    2、企业申请退税情况统计表（略）

    3、（）省（市、区）准予退税企业有关情况汇总表（略）

    商务部办公厅

    财政部办公厅

    海关总署办公厅

    国家税务总局办公厅

    二〇一一年八月三十一日