| Notice by the State Administration of Taxation of Doing a Good Job Respecting Export Tax Refund (Exemption) during the Period of Prevention and Control of the COVID-19 Outbreak | | 国家税务总局关于做好新型冠状病毒感染的肺炎疫情防控期间出口退（免）税有关工作的通知 |
| (Letter No. 28 [2020] of the State Administration of Taxation) | | （税总函〔2020〕28号） |
| The offices of the State Administration of Taxation (“SAT”) in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and all local special commissioner's offices of the SAT: | | 国家税务总局各省、自治区、直辖市和计划单列市税务局，国家税务总局驻各地特派员办事处： |
| According to the relevant provisions of the Notice by the State Administration of Taxation of the Several Measures for Fully Maximizing the Functional Role of Taxation and Helping Win the Epidemic Prevention and Control Battle (No. 14 [2020], SAT) and the Announcement of the State Administration of Taxation on Matters concerning Tax Collection and Administration Supporting the Prevention and Control of Novel Coronavirus Epidemic (No. 4 [2020]), the relevant work of tax refund (exemption) during the period of prevention and control of the COVID-19 is hereby specified as follows: | | 根据《国家税务总局关于充分发挥税收职能作用助力打赢疫情防控阻击战若干措施的通知》（税总发〔2020〕14号）和《国家税务总局关于支持新型冠状病毒感染的肺炎疫情防控有关税收征收管理事项的公告》（2020年第4号）相关规定，现就疫情防控期间出口退（免）税有关工作明确如下： |
| I. Application for the “contactless” export tax refund (exemption) business | | 一、关于“非接触式”出口退（免）税业务申请 |
| During the period of epidemic prevention and control, taxpayers may apply for recordation for export tax refund (exemption), issuance of certificates and declaration for tax refund (exemption) by “contactless” means. The paper materials to be submitted by taxpayers for handling the aforesaid taxation affairs may be submitted by the current methods in areas where visualized declaration of scanned paper materials is available; and in areas where declaration of scanned paper materials is not available, taxpayers are not required to submit them for the time being, and materials may be submitted in a supplementary manner after the end of the epidemic. For problems encountered by taxpayerx in declaration, the tax authorities at all levels shall flexibly use 12366 tax service hotline, WeChat, video and other “contactless” channels for counseling and answering. | | 疫情防控期间，纳税人可通过“非接触式”方式申报办理出口退（免）税备案、证明开具和退（免）税申报事项。纳税人办理上述涉税事项时应提交的纸质资料，已实现纸质资料影像化申报的地区，可按现行方式提交；未实现纸质资料影像化申报的地区，暂不要求纳税人提交，疫情防控结束后再行补报。对于纳税人申报中遇到的问题，各级税务机关要灵活应用12366纳税服务热线、微信、视频等“非接触式”渠道进行辅导解答。 |
| II. Conducting “contactless” examination of export tax refund (exemption) | | 二、关于开展“非接触式”出口退（免）税审核 |
| During the period of the epidemic, after accepting a taxpayer's declaration, a tax authority shall only examine the electronic data. After the electronic data are examined to be correct and there is no suspected tax fraud or any other doubt, the relevant tax refund (exemption) may be handled. Where it is found there is any suspected fraud in the electronic data and other doubts, the taxpayer may be required to provide relevant image data by WeChat, email and other “contactless” channels, and the matter may be handled after the doubts are eliminated. Where a taxpayer is unable to provide image data through “contactless” channels, or a tax authority cannot rule out doubts through the image data, the relevant tax refund (exemption) shall not be handled for the time being, and after the end of the epidemic, the matters shall be verified and handled according to the provisions currently in force. | | 疫情防控期间，税务机关受理纳税人申报后，仅审核电子数据，经审核电子数据无误且不存在涉嫌骗税等疑点的，即可办理相关退（免）税事项。经审核发现存在涉嫌骗税等疑点的，可要求纳税人通过微信、邮件等“非接触式”途径提供相关影像资料，待疑点排除后再行办理。纳税人无法通过“非接触式”途径提供影像资料，或者税务机关通过影像资料无法排除疑点的，暂不办理相关退（免）税事项，待疫情结束后按照现行规定核实处理。 |
| III. Carrying out “contactless” investigation and assessment | | 三、关于开展“非接触式”调查评估 |
1. Where, for the export tax refund (exemption) declared by a taxpayer, investigation and assessment need to be carried out according to the provisions currently in force by “contactless” methods, such as desk analysis, telephone interviews, and correspondence, and face-to-face interviews, on-site inspections and other “contacting” methods shall be prevented. Where suspected fraudulent obtaining of export tax refund and other major doubts are found in the investigation and assessment and doubts may be ruled out through “contactless” investigation and assessment, tax refund (exemption) shall be handled according to the regulations; and where the doubts are unable to be ruled out through “contactless” investigation and assessment, tax refund (exemption) shall not be handled for the time being.
．．．．．． | | （一）对于纳税人申报的出口退（免）税，按照现行规定需开展调查评估的，应采用案头分析、电话约谈、函调等“非接触式”方式进行调查评估，避免采用当面约谈、实地核查等“接触式”方式。调查评估中发现存在涉嫌骗取出口退税等重大疑点，经“非接触式”方式调查评估可以排除疑点的，按规定办理退（免）税；经“非接触式”方式调查评估无法排除疑点的，暂不办理退（免）税。
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