国家税务总局关于出口货物退（免）税实行按企业分类管理的通知

国税发[1998]95号
颁布日期：19980608 　实施日期：19980701 　颁布单位：国家税务总局

　　GuoShuiFa [1998] No.95

　　June 8, 1998

　　Taxation¹ Administrations of provinces, autonomous² regions, municipalities directly under the Central Government and municipalities separately listed on the State plan:

　　With a view to supporting export companies to earn foreign exchange and promoting the development of China's national economy, in conformity³ with the principle of ensuring timely taxation reimbursement⁴ for export in full amount as well as effectively guarding against and puncturing⁵ illegal activities and criminal cases of gaining taxation reimbursement for export by cheating, the State Bureau of Taxation has decided⁶ to perform classified management according to companies on taxation reimbursement (exemption⁷) for exported goods and to simplify certificates for tax reimbursement report. The circular is hereby given as follows:

　　1. Taxation authorities in charge of taxation reimbursement for export should perform classified management on local exporting companies (including foreign-invested companies) and divide them into four categories, namely, A, B, C, and D, according to their actual situation of taxation reimbursement (exemption) for export in recent years.

　　(1) Companies of category A should be qualified⁸ as follows simultaneously⁹:

　　i. They must be enterprises which produce boats and ships or large-scale complete sets of electrical machinery¹⁰ whose production periodicity is longer than one year and which possess power to engage in import and export trade.

　　ii. They must be capable of earning foreign exchange of more than USD 30 million per year.

　　iii. They never committed cheating in taxation.

　　iv. They must possess certain amount of assets so as to be able to raise a mortgage on reimbursed¹¹ (exempted) tax once cheat in taxation or improper¹² taxation reimbursement happens.

　　v. They must possess a sound financial system.

　　(2) Companies of category B should be qualified as follows simultaneously:

　　i. They have earned foreign exchanges of more than USD 30 million in the last two consecutive¹³ years (USD 20 million is allowed for producing enterprises).

　　ii. They have never committed cheating in taxation and has never been suspected of being involved in cheating in taxation in the last three years.

　　iii. They must possess certain amount of assets so as to be able to raise a mortgage on reimbursement (exempted) tax once cheating in taxation or improper taxation reimbursement happens.

　　iv. They must have a sound financial system.

　　(3) Companies of category C should be qualified as follows simultaneously:

　　i. They have never committed cheating in taxation in the last three years.

　　ii. They must have a sound financial system.

　　(4) Companies of category D refer to those which once committed cheating in taxation in the last three years.

　　2. To perform a management method of before-verification-and-writing-off taxation reimbursement on companies of category A. On submitting application reports for taxation exemption, deduction¹⁴ and drawback on self-exported (commission-exported) goods, companies of category A can apply for taxation reimbursement (exemption) by showing export contracs and sales subsidiary ledgers¹⁵ when the taxation reimbursement receipts are not fully¹⁶ gathered. After all the taxation reimbursement receipts are gathered, re-audit¹⁷ (including audit by certificates and counter- audit on electronic information) and verification and writing-off can be carried out. At the end of the year, clearance¹⁸ should be made on reimbursed (exempted) taxation according to relevant stipulations. Extra reimbursement (exemption) should be returned to the central taxation bank and insufficient¹⁹ reimbursement (exemption) should be made up.

　　3. To perform a management method of report for taxation reimbursement according to simplified certificates on companies of category B. Companies of category B can apply for taxation reimbursement (exemption) by showing the Customs Declaration Forms for outbound freight (specified²⁰ slips of taxation reimbursement for export) and pay-in warrant of value- added tax (specified for export goods) after the goods have been declared at the customs and exported. Other certificates (that is, verification and writing-off certificates for export collection, specified invoices²¹ for value-added taxation, export invoices and other auxiliary²² certificates) need not be sent in monthly, but should be bound up for inspection²³. After auditing²⁴ it to be correct (including audit by certificates and counter audit on electronic information), taxation authorities can conduct formalities of approving for taxation reimbursement (exemption).

　　As far as verification and writing-off certificates of export collection for exported goods of companies of category B is concerned, total volume management and end-year clearance should be performed. If foreign exchange is not verified and written off when clearance is made, except for the exported goods with certificates of mid-or long-term exchange settlement issued by authorities in charge, taxation of unverified and unwritten-off foreign exchange should be drawn²⁵ back from reimbursed taxation in certain proportion in the next year.

　　4. To perform a management method of applying for taxation reimbursement after all the certificates are gathered on companies of category C. As far as goods exported by companies of category C are concerned, reports for taxation reimbursement can be made only when, after the goods have been declared at the customs and exported, the customs declaration forms for outbound freight (specified slips of taxation reimbursement for export), pay-in warrant of the value-added tax (specified for export goods), verification and writing off certificates for export collection, specified invoices for the value-added tax and other certificates for taxation reimbursement are gathered. Taxation authorities in charge should audit and approve taxation reimbursement on the basis of close audit on certificates for taxation reimbursement and electronic information.

　　5. To perform a strict system of report, audit and approving for taxation reimbursement of exported goods of companies of category D. Except for the management method performed on C, taxation authorities in charge of taxation reimbursement for export should strictly²⁶ audit the application materials and, after audit them to be correct, approve taxation reimbursement on the basis of the fact that payment of goods is made to the seller and certificates for taxation reimbursement and electronic imformation are true and in full.

　　6. Lists of companies of category A should be reported to the State Bureau of Taxation by Taxation Administrations of provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan, and will be approved and issued by the State Bureau of Taxation after consulting with MOFTEC. Lists of companies of category B, C and D should be determined²⁷ by Taxation Administrations of provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan according to local actual situations after consulting with foreign economic relations and trade departments (commissions, bureaus) at the same level. If, with a province, a city, or an autonomous region, qualified companies of category B are less than ten, companies with annual export volume of less than USD 30 million can be chosen to make ten.

　　7. The classification of export companies should be carried out once a year. Within one month after the clearance for taxation reimbursement is finished every year, taxation authorities in charge of taxation reimbursement for export should make adjustment on the classification of export companies according to the actual situation of taxation reimbursement (exemption) for export in the last year. Lists of possible companies of category A should be reported by Taxation Administrations of provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan by the end of June of the year to the State Administration for approval.

　　8. If export companies of category A or B commit taxation cheating, once found, they will autonomously²⁸ lose all preferencial treatments in regard of application for taxation reimbursement. Besides transference into companies of category D, taxation authorities in charge of taxation reimbursement will punish them according to relevant stipulations.

　　9. Once transferred into category D, they should not be transferred back to category B or C within three years.

　　10. Taxation authorities in charge of taxation reimbursement for export should adhere to the principle of seeking truth from facts and perform classified management on export companies according to the qualifications atipulated in this circular. As to those who deliberately²⁹ put anqualified companies into category A or B or C, the State Administration will circulate a notice of criticism.

　　11. This circular enters into force as of June 1, 1998.