| Announcement of the State Administration of Taxation on Relevant Matters concerning Accelerating the Process of Export Tax Refund | | 国家税务总局关于加快出口退税进度有关事项的公告 |
| (No. 48 [2018] of the State Administration of Taxation) | | （国家税务总局公告2018年第48号） |
| For purpose of earnestly implementing the decision of the State Council on accelerating the process of export tax refund, the relevant matters are hereby announced as follows: | | 为深入贯彻落实国务院关于加快出口退税进度的决定，现将有关事项公告如下： |
| I. Optimize the classified administration of enterprises eligible for export tax refund (exemption) | | 一、优化出口退（免）税企业分类管理 |
| 1. Adjusting the assessment criteria for the administration categories of export enterprises: | | （一）调整出口企业管理类别评定标准： |
| (1) The words “Its amount of year-end net assets of the previous year is larger than the total amount of export tax refund (excluding the amounts of tax exemption and offset) already claimed by it in the previous year” in the assessment criteria for Class-I manufacturing enterprises is modified as “Its amount of year-end net assets of the previous year is larger than 60% of the amount of export tax refund (excluding the amount of tax exemption and offset) already claimed by it in the previous year”. | | 1.将一类生产企业评定标准中的“上一年度的年末净资产大于上一年度该企业已办理的出口退税额（不含免抵税额）”调整为“上一年度的年末净资产大于上一年度该企业已办理的出口退税额（不含免抵税额）的60%”。 |
| (2) Cancelling the assessment conditions in the assessment criteria for Class-III export enterprises - “It fails to claim an export tax refund (exemption) for an aggregate of more than six months in the previous year (except for export enterprises engaging in foreign aid, contracted projects with foreign countries or overseas investment business, or those exporting seasonal commodities or large equipment having a long lead time)”. | | 2.取消三类出口企业评定标准中“上一年度累计6个月以上未申报出口退（免）税（从事对外援助、对外承包、境外投资业务的，以及出口季节性商品或出口生产周期较长的大型设备的出口企业除外）”的评定条件。 |
| 2. Cancelling the limitation on the times of annual administration category assessments. Where an export enterprise has any changes in the relevant circumstances and applies for adjustment in the administration category, the competent tax authority shall promptly conduct the assessment in accordance with the relevant provisions. | | （二）取消管理类别年度评定次数限制。出口企业相关情形发生变更并申请调整管理类别的，主管税务机关应按照有关规定及时开展评定工作。 |
3. After the adjustment of the assessment criteria, manufacturing enterprises satisfying the assessment criteria for Class-I export enterprises may submit the relevant materials and apply for adjusting its administration category in accordance with the provisions. The tax authority shall complete the assessment adjustment within 15 working days as of the date of accepting the materials.
．．．．．． | | （三）评定标准调整后，符合一类出口企业评定标准的生产企业，可按照规定提交相关资料申请变更其管理类别。税务机关应自受理企业资料之日起15个工作日内完成评定调整工作。
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