| Announcement of the State Administration of Taxation on the Relevant Matters concerning Adjusting and Improving the Handling of Tax Refund (Exemption) for Exported Goods by Foreign Trade Comprehensive Service Enterprises | | 国家税务总局关于调整完善外贸综合服务企业办理出口货物退（免）税有关事项的公告 |
| (Announcement No. 35 [2017] of the State Administration of Taxation) | | （国家税务总局公告2017年第35号） |
| In order to promote the healthy and sound development of foreign trade comprehensive service enterprises, and establish the export tax refund (exemption) management model fit for the development of enterprises, in accordance with the spirit of the Notice of the Ministry of Commerce, the General Administration of Customs, the State Administration of Taxation, the General Administration of Quality Supervision, Inspection and Quarantine, and the State Administration of Foreign Exchange on the Relevant Work concerning Promoting the Sound Development of Foreign Trade Comprehensive Service Enterprises (Letter No. 759 [2017], Ministry of Commerce), the relevant issues concerning the agency handling of export tax refund (exemption) by foreign trade comprehensive service enterprises on behalf of production enterprises are hereby announced as follows: | | 为促进外贸综合服务企业规范健康发展，建立与企业发展相适应的出口退（免）税管理模式，根据《商务部 海关总署 税务总局 质检总局 外汇局关于促进外贸综合服务企业健康发展有关工作的通知》（商贸函〔2017〕759号）的精神，现将外贸综合服务企业代生产企业办理出口退（免）税事项的有关问题公告如下： |
| I. Where a foreign trade comprehensive service enterprise (hereinafter referred to as a “comprehensive service enterprise”) that handles the export tax refund (exemption) matters on behalf of a domestic production enterprise concurrently meets the following conditions, the comprehensive service enterprise may undergo the formalities for the centralized agency handling of export tax refund (exemption) matters (hereinafter referred to as “agency handling of tax refund”) with the competent tax authority at the place where the comprehensive service enterprise is located: | | 一、外贸综合服务企业（以下简称综服企业）代国内生产企业办理出口退（免）税事项同时符合下列条件的，可由综服企业向综服企业所在地主管税务机关集中代为办理出口退（免）税事项（以下称代办退税）： |
| (1) It complies with the definition of a comprehensive service enterprise as prescribed by the Ministry of Commerce and other departments and has undergone the recordation formalities with the competent tax authority. | | （一）符合商务部等部门规定的综服企业定义并向主管税务机关备案。 |
| (2) It has established a relatively sophisticated internal risk management and control system for the agency handling of tax refund and has undergone the recordation formalities with the competent tax authority. | | （二）企业内部已建立较为完善的代办退税内部风险管控制度并已向主管税务机关备案。 |
| II. Where a production enterprise that exports goods concurrently meets the following conditions, a comprehensive service enterprise may handle tax refund for it as an agency: | | 二、生产企业出口货物，同时符合以下条件的，可由综服企业代办退税： |
| (1) The production enterprise exports its self-produced goods or deemed self-produced goods. | | （一）出口货物为生产企业的自产货物或视同自产货物。 |
| (2) The production enterprise is a general value-added tax (“VAT”) taxpayer, and has undergone the export tax refund (exemption) recordation formalities as required. | | （二）生产企业为增值税一般纳税人并已按规定办理出口退（免）税备案。 |
| (3) The production enterprise has concluded an export contract with any overseas entity or individual. | | （三）生产企业已与境外单位或个人签订出口合同。 |
| (4) The production enterprise has concluded with a comprehensive service enterprise a foreign trade comprehensive service contract (agreement), stipulating that the comprehensive service enterprise should provide comprehensive services, including customs declaration and inspection, logistics, agency handling of tax refund, and settlement, among others, and specifies the relevant legal liabilities. | | （四）生产企业已与综服企业签订外贸综合服务合同（协议），约定由综服企业提供包括报关报检、物流、代办退税、结算等在内的综合服务，并明确相关法律责任。 |
| (5) The production enterprise provides the competent tax authority with the opening bank of the account for the agency handling of tax refund and the account number (hereinafter referred to as the “account for the agency handling of tax refund”). | | （五）生产企业向主管税务机关提供代办退税的开户银行和账号（以下简称代办退税账户）。 |
| III. Production enterprises shall undergo the recordation formalities for the authorized agency handling of tax refund. A production enterprise shall, after having undergone the recordation formalities for export tax refund (exemption) and before authorizing the comprehensive service enterprise to handle tax refund for it as an agent for the first time, submit a Recordation Form for the Agency Handling of Tax refund (Annex 1) to the competent tax authority at the place where it is located, and provide its account for the agency handling of tax refund, and, at the same time, retain the foreign trade comprehensive service contract (agreement) concluded with the comprehensive service enterprise for future reference. | | 三、生产企业应当办理委托代办退税备案。生产企业在已办理出口退（免）税备案后，首次委托综服企业代办退税前，向其所在地主管税务机关报送《代办退税情况备案表》（附件1）并提供代办退税账户，同时将与综服企业签订的外贸综合服务合同（协议）留存备查。 |
| In case of any change in the contents of the Recordation Form for the Agency Handling of Tax Refund, the production enterprise shall re-submit such form within 30 days from the date of such change. | | 《代办退税情况备案表》内容发生变化时，生产企业应自发生变化之日起30日内重新报送该表。 |
| A production enterprise that withdraws the recordation of the authorized agency handling of tax refund shall not do so until the competent tax authority of the comprehensive service enterprise has settled with the comprehensive service enterprise the amount of tax refund handled by the comprehensive service enterprise for the production enterprise as an agent. | | 生产企业办理撤回委托代办退税备案事项的，应在综服企业主管税务机关按规定向综服企业结清该生产企业的代办退税款后办理。 |
| A production enterprise that withdraws the export tax refund (exemption) recordation shall not do so until it has undergone withdrawn the recordation of the authorized agency handling of tax refund. | | 生产企业办理撤回出口退（免）税备案事项的，应按规定先办理撤回委托代办退税备案事项。 |
| IV. Comprehensive service enterprises shall undergo the recordation formalities for the agency handling of tax refund. A comprehensive service enterprise shall, after undergoing the recordation formalities for export tax refund (exemption) and before handling tax refund as an agent for each production enterprise for the first time, submit to the competent tax authority at the place where it is located a Recordation Form for the Agency Handling of Tax Refund, and, at the same time, retain the following materials for future reference: | | 四、综服企业应当办理代办退税备案。综服企业办理出口退（免）税备案后，在为每户生产企业首次代办退税前，向其所在地主管税务机关报送《代办退税情况备案表》，同时将下列资料留存备查： |
| (1) The foreign trade comprehensive service contract (agreement) signed with the production enterprise; | | （一）与生产企业签订的外贸综合服务合同（协议）。 |
| (2) The Recordation Form for the Agency Handling of Tax Refund of each production enterprise that authorizes it to handle tax refund as an agent; and | | （二）每户委托代办退税生产企业的《代办退税情况备案表》。 |
| (3) The construction and application of the internal risk management and control information system for the agency handling of tax refund by the comprehensive service enterprise. | | （三）综服企业代办退税内部风险管控信息系统建设及应用情况。 |
| In case of any change in the contents of the Recordation Form for the Agency Handling of Tax Refund, the comprehensive service enterprise shall re-submit such form within 30 days from the date of change. | | 《代办退税情况备案表》的内容发生变化时，综服企业应自发生变化之日起30日内重新报送该表。 |
| The comprehensive service enterprise shall, when undergoing the recordation formalities for the agency handling of tax refund for the first time, report the internal risk management and control system for the agency handling of tax refund by the enterprise to the competent tax authority at one time. | | 综服企业首次办理代办退税备案时，应将企业代办退税内部风险管控制度一次性报主管税务机关。 |
| V. The competent tax authority of a comprehensive service enterprise shall compare the contents of the Recordation Form for the Agency Handling of Tax Refund submitted by the comprehensive service enterprise with the contents of the Recordation Form for the Agency Handling of Tax Refund submitted by the corresponding production enterprise. Where the aforesaid contents are consistent upon comparison, the recordation formalities for the agency handling of tax refund shall be undergone; otherwise, the comprehensive service enterprise shall be notified of the inconsistencies found upon comparison all at one time. | | 五、综服企业主管税务机关应将综服企业报送的《代办退税情况备案表》内容与相应生产企业的《代办退税情况备案表》内容进行比对，比对相符的，应予以办理代办退税备案；比对不符的，将比对不符情况一次性告知综服企业。 |
| VI. As for the exported goods the tax refund on which is handled by an agency, the production enterprise thereof shall first calculate the output VAT on the basis of the FOB of exported goods and the applicable VAT rate and file VAT returns as required, and, at the same time, issue to the comprehensive service enterprise a special VAT invoice, indicating in the remark column with “exclusive for the agency handling of tax refund” (hereinafter referred to as the “special invoice for the agency handling of tax refund”) as the voucher for the comprehensive service enterprise's agency handling of tax refund. | | 六、生产企业代办退税的出口货物，应先按出口货物离岸价和增值税适用税率计算销项税额并按规定申报缴纳增值税，同时向综服企业开具备注栏内注明“代办退税专用”的增值税专用发票（以下称代办退税专用发票），作为综服企业代办退税的凭证。 |
| Where the FOB of exported goods is settled in a currency other than RMB, the RMB conversion rate may be the central parity of the RMB exchange rate quoted on the day when the sales amount occurs or on the first day of the current month. | | 出口货物离岸价以人民币以外的货币结算的，其人民币折合率可以选择销售额发生的当天或者当月1日的人民币汇率中间价。 |
| The “amount” column of the special invoice for the agency handling of tax refund shall be filled in with the FOB of exported goods converted into amount expressed in RMB. | | 代办退税专用发票上的“金额”栏次须按照换算成人民币金额的出口货物离岸价填写。 |
| VII. Where a comprehensive service enterprise applies to its competent tax authority for the agency handling of tax refund, the amount of refundable tax shall be calculated on the basis of the “amount” indicated on the special invoice for the agency handling of tax refund and the export tax refund rate applicable to the exported goods. | | 七、综服企业向其主管税务机关申报代办退税，应退税额按代办退税专用发票上注明的“金额”和出口货物适用的出口退税率计算。 |
| Amount of refundable tax = “Amount” indicated on the special invoice for the agency handling of tax refund × Export tax refund rate applicable to the exported goods | | 应退税额＝代办退税专用发票上注明的“金额”×出口货物适用的出口退税率 |
| The special invoice for the agency handling of tax refund shall not be used as the VAT credit voucher of the comprehensive service enterprise. | | 代办退税专用发票不得作为综服企业的增值税扣税凭证。 |
| VIII. A comprehensive service enterprise shall, by reference to the relevant provisions on the declaration for export tax refund by foreign trade enterprises, separately declare to the competent tax authority for the agency handling of tax refund, and submit the Declaration Form for the Agency Handling of Tax Refund by A Foreign Trade Comprehensive Service Enterprise(Annex 2), the special invoice for the agency handling of tax refund (tax credit page) and other declaration materials. | | 八、综服企业应参照外贸企业出口退税申报相关规定，向主管税务机关单独申报代办退税，报送《外贸综合服务企业代办退税申报表》（附件2）、代办退税专用发票（抵扣联）和其他申报资料。 |
| IX. Comprehensive service enterprises shall perform the duties of the internal risk management and control of the agency handling of tax refund, and strictly examine the authenticity of the production and operation conditions and production capacities of production enterprises that authorize the comprehensive service enterprises to handle tax refund as agencies. A comprehensive service enterprise shall perform the following duties of the internal risk management and control of the agency handling of tax refund: | | 九、综服企业应履行代办退税内部风险管控职责，严格审核委托代办退税的生产企业生产经营情况、生产能力及出口业务的真实性。代办退税内部风险管控职责包括： |
| (1) It shall develop an internal risk management and control system for the agency handling of tax refund, including risk control process, rules, and management system, among others; | | （一）制定代办退税内部风险管控制度，包括风险控制流程、规则、管理制度等。 |
| (2) It shall establish the risk management and control information system for the agency handling of tax refund, analyze the production and operation conditions and production capacities of production enterprises, and conduct the ex-ante, interim and ex-post risk identification and analysis of the export business involving the agency handling of tax refund; | | （二）建立代办退税风险管控信息系统，对生产企业的经营情况和生产能力进行分析，对代办退税的出口业务进行事前、事中、事后的风险识别、分析。 |
(3) Where a production enterprise authorizes it to handle as an agent the tax refund of more than RMB 1 million within a year, it shall conduct the field verification of the production enterprise's operation conditions and production capacity, with the verified contents including the goods export contract or order, production equipment, business premise, enterprise personnel, accounting books and production capacity of the enterprise, among others, and keep complete records and retain relevant materials on the relevant verification information.
．．．．．． | | （三）对年度内委托代办退税税额超过100万元的生产企业，应实地核查其经营情况和生产能力，核查内容包括货物出口合同或订单、生产设备、经营场所、企业人员、会计账簿、生产能力等，对有关核查情况应有完备记录和留存相关资料。
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