Announcement of the State Administration of Taxation on Issues concerning the Refund (Exemption) of Taxes on Goods Exported by Foreign Trade Comprehensive Service Enterprises | | 国家税务总局关于外贸综合服务企业出口货物退（免）税有关问题的公告 |
| (No. 13 [2014] of the State Administration of Taxation) | | （国家税务总局公告2014年第13号） |
| In order to further utilize the advantages of foreign trade comprehensive service enterprises in providing export services and support small and medium-sized enterprises in more effectively exploring the international market, with the approval of the Ministry of Finance and the Ministry of Commerce, the matters concerning the refund (exemption) of taxes on exported goods are hereby announced as follows: | | 为进一步发挥外贸综合服务企业提供出口服务的优势，支持中小企业更加有效地开拓国际市场，经商财政部、商务部同意，现将有关出口货物的退（免）税事项公告如下： |
| I. Under any of the following circumstances, goods exported by a foreign trade comprehensive service enterprise by means of self-support are exported goods under a contract between a domestic producer and an overseas entity or individual may be declared by the foreign trade comprehensive service enterprise for tax refund (exemption) in accordance with the self-support export provisions: | | 一、外贸综合服务企业以自营方式出口国内生产企业与境外单位或个人签约的出口货物，同时具备以下情形的，可由外贸综合服务企业按自营出口的规定申报退（免）税： |
| 1. The exported goods are goods that are self-produced by the producer. | | （一）出口货物为生产企业自产货物； |
| 2. The producer has sold the exported goods to the foreign trade comprehensive service enterprise. | | （二）生产企业已将出口货物销售给外贸综合服务企业； |
| 3. The producer has entered into an export contract with the overseas enterprise or individual and both parties have agreed on that the goods shall be exported by the foreign trade comprehensive service enterprise to the overseas enterprise or individual and that the foreign entity or individual shall make payment to the foreign trade comprehensive service enterprise. | | （三）生产企业与境外单位或个人已经签订出口合同，并约定货物由外贸综合服务企业出口至境外单位或个人，货款由境外单位或个人支付给外贸综合服务企业； |
| 4. The foreign trade comprehensive service enterprise exports goods by means of self-support. | | （四）外贸综合服务企业以自营方式出口。 |
The aforesaid exported goods shall not be governed by Article 2 (3) of the Notice of the State Administration of Taxation and the Ministry of Commerce on Further Regulating the Business Order in Foreign Trade Export and Better Strengthening the Administration of the Refund (Exemption) of Taxes on Exported Goods (No. 24 [2006] of the State Administration of Taxation) and (c) of sub-item (7), item 1, Article VII of the Notice of the Ministry of Finance and the State Administration of Taxation on VAT and Consumption Tax Policies for Exported Goods and Labor Services (No. 39 [2012] of the Ministry of Finance).
．．．．．． | | 上述出口货物不适用《国家税务总局 商务部关于进一步规范外贸出口经营秩序切实加强出口货物退（免）税管理的通知》（国税发〔2006〕24号）第二条第（三）项规定、《财政部 国家税务总局关于出口货物劳务增值税和消费税政策的通知》（财税〔2012〕39号）第七条第（一）项第7目之（3）的规定。
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