On The Scope Of The Pilot Scope Of The Policy Of Expanding The Tax Refund Policy At The Port Of Departure

The finance offices (bureaus), the state taxation bureaus, the General Administration of customs, the Guangdong customs offices and the directly subordinate customs offices of all provinces, autonomous regions, municipalities directly under the central government and cities under separate planning shall be the financial bureaus of the Xinjiang production and Construction Corps.

In accordance with the relevant regulations of the State Council on the issuance of the general plan of China (Shanghai) free trade pilot area (No. 2013 [38]), in conjunction with the previous pilot projects, the decision to expand the tax refund policy for the port of departure was decided.

The following matters are hereby notified as follows:

I. scope of policy application

The export tax rebate policy of the port of departure shall be implemented for the export of goods from the place of shipment, and the pportation enterprises that meet the requirements, and the container ships leaving the Yangshan Bonded Port Area (hereinafter referred to as the "departure port") of Shanghai through the direct pfer of waterway pshipment.

(1)

The port of departure for the rebate policy of the port of departure is Nanjing Longtan port, Suzhou Taicang port, Lianyungang Lianyungang port, Wuhu Zhujiaqiao port, Jiujiang City West Port, Qingdao City Qian WAN port, Wuhan city Yangluo port, Yueyang city port (hereinafter referred to as the port of shipment), the export port is Yangshan Bonded Port Area, and the mode of pportation is waterway pportation.

(two) pport enterprises and means of pport applicable to the port refund policy should meet the following requirements:

1. a pport enterprise shall have direct routes between the place of departure and the departure place, and the tax credit level shall be assessed by the tax authorities as B and above, and there shall be no record of smuggling in three years.

Two

The tools should be equipped with navigation and positioning, video surveillance equipment, and comply with the relevant requirements of the Customs on the means of pport for customs supervision.

The tax departments of relevant provinces, municipalities directly under the central government and cities under separate planning shall, together with local financial departments and customs departments, set up a list of pport enterprises and pport tools according to the above conditions, and report them to the State Administration of Taxation on a regular basis.

(three) the export enterprises that apply to the rebate policy of the port of shipment should satisfy the following requirements simultaneously:

1. the tax credit level is evaluated by the tax authorities as B and above, and it does not belong to the self export enterprises with the level of enterprises being level one to three.

2. B and above enterprises under customs administration.

Two, the main

(1) the Customs at the place of departure shall issue an export declaration form (hereinafter referred to as the tax rebate certificate) for the export goods declaration issued by the export enterprise according to the application procedures for the goods conforming to the goods shipped from the port of departure.

(two) the exporters should apply for tax rebates by the tax authorities issued by the Customs at the place of departure.

Before exporting enterprises to apply for tax rebates for the first time, the exporters should file tax rebates for the port of departure with the tax authorities responsible for export tax rebates.

(three) after the goods listed in the tax rebate certificate have entered the port of departure, the Customs at the departure port will go through the formalities for cancellation of customs clearance, and the Customs at the place of departure will go through the formalities for cancellation of customs clearance.

(four) the Customs General Administration will send the customs declaration data (plus identification) to the State Administration of Taxation in real time, and send the customs declaration data (plus identification) and the declaration data of the goods that are not actually arriving at the port of departure (plus identification) to the State Administration of Taxation.

The State Administration of Taxation returns the tax rebate declaration to the General Administration of customs.

(five) the tax authorities responsible for export tax rebates will refund tax rebates and adjust the tax refund amount for export enterprises according to the tax rebate certificate issued by the State Administration of Taxation and the data of customs declaration verification.

For those goods that have already gone through the procedures for export rebate, they have not yet gone through the formalities for cancellation of customs clearance within 2 months from the date of shipment. They shall be deemed to have not actually exported the goods. They should recover the tax refund and no longer enjoy the tax refund policy of the port of departure.

(six) if the goods are not delivered to the exit port, the customs will revoke the declaration of export goods, withdraw the certificate of tax rebates issued and provide the corresponding electronic data to the State Administration of taxation by the General Administration of customs.

For goods that have already gone through the procedures for export rebates, the enterprises shall, in accordance with the existing regulations, provide the customs with certificates proving that the goods issued by the tax authorities have been repaid or not refunded.

Three. The specific management measures for tax rebates at the port of departure shall be separately formulated by the General Administration of customs and the State Administration of taxation.

Four, local customs and state taxation departments should strengthen communication, establish coordination mechanism, exchange information on law-abiding integrity and abnormal delivery of goods.

The departments of finance, customs and State Taxation should closely follow the operation of the tax rebate policy in the port of departure, and report to the Ministry of Finance (tax and political affairs), the General Administration of Customs (supervision department) and the State Administration of Taxation (goods and services tax department).

Five. This Circular shall be implemented from September 1, 2014.

The Circular of the Ministry of Finance and the State Administration of Taxation on the trial of the tax refund policy for port of shipment in Shanghai (fiscal 2012 [14]) shall be abolished from the date of execution of this circular.