| Announcement of the State Administration of Taxation | | 国家税务总局公告 |
| (No. 56 [2015]) | | （2015年第56号） |
Announcement on the Relevant Administration Issues after the Cancellation of Certain Taxation Administrative Approval Items | | 关于部分税务行政审批事项取消后有关管理问题的公告 |
| In order to strengthen follow-up administration, the relevant administration issues after the cancellation of certain taxation administrative approval items are hereby announced as follows: | | 为加强后续管理，现就部分税务行政审批事项取消后有关管理问题公告如下： |
| I. Relevant administration issues after the cancellation of “confirmation of handling of tax registration (application and examination of outgoing operations)” | | 一、关于取消“对办理税务登记（外出经营报验）的核准”后的有关管理问题 |
| Where the materials submitted by a taxpayer are complete and comply with the statutory forms, the tax authority shall handle tax registration immediately. Where the materials submitted by a taxpayer are incomplete or fail to comply with the statutory forms, the tax authority shall prepare a Notice of Tax-related Issuesto inform the taxpayer all at once of all the contents which need to be supplemented or corrected. Tax authorities shalleffectively perform the notification obligation to taxpayers, provide consulting services in a timely manner, strengthen internal overseeing and social supervision, and improve the efficiency of registration handling; and shall, under the principle that taxpayers do not repeatedly fill in the contents of registration documents nor repeatedly submit registration materials, strengthen the information and data sharing among different departments. | | 纳税人提交资料齐全、符合法定形式的，税务机关即时办理。纳税人提交资料不齐全或者不符合法定形式的，税务机关制作《税务事项通知书》，一次性告知纳税人需要补正的内容。税务机关应当切实履行对纳税人的告知义务，及时提供咨询服务，强化内部督查和社会监督，提高登记办理效率。按照纳税人不重复填报登记文书内容和不重复提交登记材料的原则，加强部门之间信息、数据共享工作。 |
| II. Relevant administration issues after the cancellation of “determination of combination of tax payment periods in remote areas” | | 二、关于取消“偏远地区简并征期认定”后的有关管理问题 |
| Tax authorities shall strengthen routine administration and monitoring of the taxpayers subject to filing of tax returns by combination of tax payment periods in remote areas, conduct tax source tracking administration, and keep informed of the changes in business operations of taxpayers in a timely manner; shall strengthen the computer-aided taxation administration, adopt the “human-computer integration” mode, improve the rate of filing of tax returns and rate of taxes paid to the treasury, and prevent omissions in tax collection or administration; and shall simplify taxation procedures, establish new tax service mechanisms, reduce the costs ofhandling of tax-related affairs, and improve work efficiency. | | 加强对实行偏远地区简并征期申报的纳税人日常管理及监控，实行税源跟踪管理，及时掌握纳税人经营变化情况。强化计算机管税，采取“人机结合”的方式，提高征期申报率和入库率，防止漏征漏管。简化办税程序，建立纳税服务新机制，降低纳税人办税成本，提高工作效率。 |
| III. Relevant administration issues after the cancellation of “determination of the qualification for export tax refund (exemption),” “modification ofthe determination of the qualification for export tax refund (exemption),” “cancelation of the determination of the qualification for export tax refund (exemption),” “determination of tax refund qualification for the purchase of locally produced equipment by research and development institutions,” “determination of member enterprises of group companies qualified for tax exemption, offset and refund,” and “confirmation of recordation registration and recordation write-off of goods exported on behalf of foreign enterprises or natural persons in the mode of small-scale border trade” | | 三、关于取消“出口退（免）税资格认定”“出口退（免）税资格认定变更”“出口退（免）税资格认定注销”“研发机构采购国产设备退税资格的认定”“集团公司具有免抵退税资格成员企业认定”“以边境小额贸易方式代理外国企业、外国自然人出口货物备案登记及备案核销的核准”后的有关管理问题 |
| (1) An export enterprise or any other entityshall, when applying for export tax refund (exemption) for the first time, provide the competent tax authority with the following materials, undergo the export tax refund (exemption) recordation formalities, and apply for export tax refund (exemption). | | （一）出口企业或其他单位应于首次申报出口退（免）税时，向主管国税机关提供以下资料，办理出口退（免）税备案手续，申报退（免）税。 |
| (a) An Export Tax Refund (Exemption) Recordation Form (see Annex 1) which has been completed in an authentic and complete manner, with one of the bank accounts subject to tax registration selected and filled in the “Bank Account for Tax Refund” thereof. | | 1.内容填写真实、完整的《出口退（免）税备案表》（附件1），其中“退税开户银行账号”须从税务登记的银行账号中选择一个填报。 |
| (b) ARecordation Registration Form for Foreign Trade Operators or the Approval Certificate of the People's Republic of China for a Foreign-Funded Enterpriseaffixed with the special recordation registration seal. | | 2.加盖备案登记专用章的《对外贸易经营者备案登记表》或《中华人民共和国外商投资企业批准证书》。 |
| (c) A Registration Certificate of the Customs of the People's Republic of China for Customs Declaration Entities. | | 3.《中华人民共和国海关报关单位注册登记证书》。 |
| (d) An export agency agreement provided by a manufacturing enterprise engaged in export agency without undergoing the registration formalities, which is not required to provide the materials as required in Items (b) and (c). | | 4.未办理备案登记发生委托出口业务的生产企业提供委托代理出口协议，不需提供第2目、第3目资料。 |
| (e) Other materials as required by the competent state tax authority. | | 5.主管国税机关要求提供的其他资料。 |
| (2) Where the export refund (exemption) recordation materials provided by an export enterprise or any other entity are complete, the contents filled in the Export Tax Refund (Exemption) Recordation Form meet the relevant requirements, and the signatures and seals thereto are complete, the competent state tax authority shall grant recordation on the spot. If the aforesaid requirements fail to be satisfied, the competent state tax authority shall notify the export enterprise or any other entity all at once, and grant recordation after it makes the required supplements and corrections. | | （二）对出口企业或其他单位提供的出口退（免）税备案资料齐全，《出口退（免）税备案表》填写内容符合要求，签字、印章完整的，主管国税机关应当场予以备案。对不符合上述要求的，主管国税机关应一次性告知出口企业或其他单位，待其补正后备案。 |
| (3) Where any content in the Export Tax Refund (Exemption) Recordation Form changes, an export enterprise or any other entity shall, within 30 days from the date when such change occurs, provide the competent state tax authority with the relevant materials, and undergo the formalities for modifying the recorded contents. Where the export enterprise or any other entity needs to change the “tax refund (exemption) methods,” the competent state tax authority shall undergo the modification formalities after settling the amount of tax refund (exemption) as required. | | （三）《出口退（免）税备案表》中的内容发生变更的，出口企业或其他单位须自变更之日起30日内，向主管国税机关提供相关资料，办理备案内容的变更。出口企业或其他单位需要变更“退（免）税方法”的，主管国税机关应按规定结清退（免）税款后办理变更。 |
| (4) Where an export enterprise or any other entity withdraws the export tax refund (exemption) recordation, the competent state tax authority shall handle it after settling the amount of tax refund (exemption) as required. | | （四）出口企业或其他单位撤回出口退（免）税备案的，主管国税机关应按规定结清退（免）税款后办理。 |
| Where an export enterprise or any other entity applies for canceling its tax registration, it shall first apply to the competent state tax authority for withdrawing its export tax refund (exemption) recordation. | | 出口企业或其他单位申请注销税务登记的，应先向主管国税机关申请撤回出口退（免）税备案。 |
| (5) An export enterprise or any other entity that has undergone the formalities for the determination of the qualification for export tax refund (exemption) is not required to undergo the export tax refund (exemption) recordation formalities again. | | （五）已办理过出口退（免）税资格认定的出口企业或其他单位，无需再办理出口退（免）税备案。 |
| (6) Where a group company needs to apply for tax exemption, offset or refund on the purchase of deemed self-produced goods, the headquarters of the group company shall provide the following materials, and undergo the recordation formalities with the competent state tax authority: | | （六）集团公司需要按收购视同自产货物申报免抵退税的，集团公司总部需提供以下资料，向主管国税机关备案： |
| (a) A Recordation Form for the Member Enterprises of A Group Company (see Annex 2) and the electronic declaration data. | | 1.《集团公司成员企业备案表》（附件2）及电子申报数据； |
| (b) Photocopies of the duplicates of the business licenses of the headquarters of the group company and the manufacturing enterprises in which it holds controlling shares; | | 2.集团公司总部及其控股的生产企业的营业执照副本复印件； |
| (c)Photocopies of the Export Tax Refund (Exemption) Recordation Form (or Application Form for the Determination of the Qualification for Export Tax Refund (Exemption) of the headquarters of the group company and the manufacturing enterprises in which it holds controlling shares. | | 3.集团公司总部及其控股的生产企业的《出口退（免）税备案表》（或《出口退（免）税资格认定表》）复印件； |
| (4) Photocopies of the bylaws of the headquarters of the group company and the manufacturing enterprises in which it holds controlling shares. | | 4.集团公司总部及其控股生产企业的章程复印件； |
| (5) Other materials as required by the competent state tax authority. | | 5.主管国税机关要求报送的其他资料。 |
| Where the aforesaid recordation materials provided by the headquarters of a group company are complete, and the contents filled in the Recordation Form for the Member Enterprises of A Group Company meet the relevant requirements, the competent state tax authority shall grant recordation on the spot. Where the aforesaid requirements fail to be satisfied, the competent state tax authority shall notify the relevant enterprise all at once, and grant recordation after it makes the required supplements and corrections. | | 对集团公司总部提供上述备案资料齐全、《集团公司成员企业备案表》填写内容符合要求的，主管国税机关应当场予以备案。对不符合上述要求的，主管国税机关应一次性告知企业，待其补正后备案。 |
| (7) Where a group company that has applied for tax exemption, offset or refund on the purchase of deemed self-produced goods undergoes the recordation formalities, the competent tax authority shall, according to the information on the place where the headquarters of the group company is located and the place where a member enterprise is located, deliver the Recordation Form for the Member Enterprises of A Group Company. | | （七）按收购视同自产货物申报免抵退税的集团公司备案后，主管国税机关按照集团公司总部和成员企业所在地情况，传递《集团公司成员企业备案表》。 |
(a) Where the headquarters of the group company and the member enterprises are located in a same city, the competent state tax authority at the place where the headquarters of the group company is located shall deliver the Recordation Form for the Member Enterprises of A Group Company to the state taxation bureau at the prefecture or city level, and send the copies thereof to the state taxation bureaus at the place where the headquarters of the group company is located and the places where the member enterprises are located.
．．．．．． | | 1.在同一地市的，集团公司总部所在地主管国税机关应将《集团公司成员企业备案表》传递至地市国家税务局报备，并同时抄送集团公司总部、成员企业所在地国家税务局；
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