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Announcement No. 2 [2015] of the State Administration of Taxation—Announcement on Issuing the Measures for the Classified Management of Enterprises Eligible for Export Tax Refund (Exemption) [Expired]
国家税务总局公告2015年第2号――关于发布《出口退(免)税企业分类管理办法》的公告 [失效]
【法宝引证码】

Announcement of the State Administration of Taxation 

国家税务总局公告

(No. 2 [2015]) (2015年第2号)

Measures for the Classified Management of Enterprises Eligible for Export Tax Refund (Exemption) 关于发布《出口退(免)税企业分类管理办法》的公告
To further regulate the administration of export tax refund (exemption), optimize export tax refund services, and support the development of China's foreign trade, the State Administration of Taxation has developed the Measures for the Classified Management of Enterprises Eligible for Export Tax Refund (Exemption), which are hereby issued, and shall come into force on March 1, 2015. 为进一步规范出口退(免)税管理,优化出口退税服务,支持我国外贸发展,国家税务总局制定了《出口退(免)税企业分类管理办法》,现予发布,自2015年3月1日起施行。
 特此公告。
Annex: Assessment Formfor the Management Categoriesof Enterprises Eligible for Export Tax Refund (Exemption) 

附件:出口退(免)税企业管理类别评定表

State Administration of Taxation 

国家税务总局
January 7, 2015 2015年1月7日
Measures for the Classified Management of Enterprises Eligible for Export Tax Refund (Exemption) 出口退(免)税企业分类管理办法
Chapter I General Provisions 

第一章 总 则

Article 1 To optimize services, improve the quality and efficiency of the administration of export tax refund (exemption), and promote the development of China's foreign trade, these Measures are developed in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and the Detailed Rules for the Implementation thereof and the relevant provisions on value-added tax (“VAT”) and consumption tax on exported goods, labor, and services.   第一条 为优化服务,提高出口退(免)税管理的质量和效率,促进我国外贸发展,根据《中华人民共和国税收征收管理法》及其实施细则、出口货物劳务及服务增值税和消费税的有关规定,制定本办法。
Article 2 These Measures shall apply to the export enterprises and other entities (hereinafter referred to as “export enterprises”) that have undergone the formalities for the determination of export tax refund (exemption) qualification as prescribed.   第二条 本办法适用于已按规定办理出口退(免)税资格认定的出口企业和其他单位(以下简称出口企业)。
Article 3 The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning (hereinafter referred to as “provincial state taxation bureaus”) shall take charge of the organization and implementation of the classified management of export enterprises in their respective regions. The state taxation bureaus with the approval power concerning export tax refund (exemption) shall take charge of the assessment of the administration categories of export enterprises under their respective jurisdictions.   第三条 各省、自治区、直辖市、计划单列市国家税务局(以下简称省国家税务局)负责本地区出口企业分类管理的组织实施。具有出口退(免)税审批权限的国家税务局负责所辖出口企业管理类别的评定工作。
Article 4 State tax authorities shall observe the principles of objectivity, fairness, uniform standards, and dynamic adjustments, and conduct the classified management of export enterprises in a scientific manner.   第四条 国税机关应遵循客观公正、标准统一、动态调整的原则,科学地对出口企业进行分类管理。
Chapter II Management Categories and Standards 

第二章 管理类别及标准

Article 5 The management categories of export enterprises are divided into Class I, Class II, Class III and Class IV.   第五条 出口企业管理类别分为一类、二类、三类、四类。
Article 6 The management category of an export enterprise that concurrently meets the following conditions in the previous year may be assessed as Class I:   第六条 上一年度内,同时具备下列条件的出口企业,管理类别可评定为一类:
(1) Itsamount of year-end net assets is bigger than the total amount of the export tax refund (exemption) claims that have been processed in the current year. (一)年末净资产大于当年已办理的出口退(免)税总额。
(2) Its tax credit rating is Grade B or above. (二)纳税信用等级为B级以上。
(3) It can actively cooperate with the state tax authorities in conducting the export tax refund (exemption) management, and can collect, bind and store export tax refund certificates and recordation documents under relevant provisions. (三)能主动配合国税机关实施出口退(免)税管理,能按规定收集、装订、存放出口退税凭证及备案单证。
(4) A relatively sound export tax refund (exemption) risk control system has been established within the export enterprise. (四)出口企业内部建立了较为完善的出口退(免)税风险控制体系。
(5) It has never violated any relevant provision on export tax refund (exemption). (五)未发生过违反出口退(免)税相关规定的情形。
(6) Other risk-controllable conditions as prescribed by the provincial state taxation bureaus (六)省国家税务局规定的其他风险可控的条件。
Article 7 The management category of an export enterprise that meets the any of the following conditions shall be assessed as Class III:   第七条 符合下列条件之一的出口企业,管理类别应评定为三类:
(1) 12 months haven't lapsed from the month when the first export tax refund (exemption) declaration is made to the date when assessment is conducted, or the export enterprise has never claimed export tax refund (exemption). (一)自首笔申报出口退(免)税之月起至评定当日未满12个月,或尚未申报过出口退(免)税。
(2) The export enterprise had failed to claim tax refund (exemption) for six accumulative months or longer in the previous year. (二)上一年度内,累计6个月以上未申报出口退(免)税。
(3) Its tax credit rating is Grade C in the previous year. (三)上一年度内,纳税信用等级为C级。
(4) It had violated any relevant provision on export tax refund (exemption) in the previous year, but has not reached the standards for handlingby tax authorities or judicial organs. (四)上一年度内,发生过违反出口退(免)税有关规定的情形,但尚未达到税务机关或司法机关处理标准的。
(5) It has any other dishonest conduct as prescribed by the provincial state taxation bureau in accordance with the law. (五)存在省国家税务局规定的其他失信情形。
Article 8 The management category of an export enterprise that meets any of the following conditions in the previous year shall be assessed as Class IV:   第八条 上一年度内,符合下列条件之一的出口企业,管理类别应评定为四类:
(1) Its tax credit rating is Grade D. (一)纳税信用等级为D级。
(2) It had ever refused to provide any relevant export tax refund (exemption) account book, certificate or material, among others. (二)发生过拒绝提供有关出口退(免)税账簿、凭证、资料等情形。
(3) It had been handled by any tax authority or judicial organ due to its violation of any relevant provision on export tax refund (exemption). (三)因违反出口退(免)税有关规定,被税务机关或司法机关处理过的。
(4) It is determined as a dishonest enterprise in terms of customs credit management category. (四)海关信用管理类别认定为失信企业。
(5) Its classified management grade concerning foreign exchange management is Grade C. (五)外汇管理的分类管理等级为C级。
(6) It has any other serious dishonest conduct as prescribed by the provincial state tax authority in accordance with the law. (六)存在省国家税务局规定的其他严重失信情形。
For an export enterprise suspended of the right to export tax refund due to fraud of export tax refund, if it has been less than two years from the expiry date of the suspension period of its right to export tax refund to the date of assessment, the management category shall be assessed as Class IV. 截至评定之日,出口企业因骗取出口退税被停止出口退税权期限届满后未满2年的,管理类别应评定为四类。
Article 9 Where an export enterprise is assessed as one not in the management category of Class I, Class II, Class III or Class IV, its management category shall be assessed as Class II.   第九条 被评定为一类、三类、四类以外管理类别的出口企业,其管理类别应评定为二类。
Chapter III Classified Management Measures 

第三章 分类管理措施

Article 10 An export enterprise in the management category of Class I may make an official claim after the relevant electronic information on the export tax refund (exemption) claim is complete and after it passes the preliminary review. No original certificate is required during the claim, and the corresponding original certificate shall be retained as prescribed forthe enterprise's future reference. An export enterprise in the management category of Class II or Class III shall, when making an export tax refund (exemption) claim, and provide the original certificates, materials and the electronic data on official claim. An export enterprise in the management category of Class IV shall, when making an export tax refund (exemption) claim, submit foreign exchange receipts as prescribed in addition to providing the aforesaid original certificates, materials and the electronic data on official claim.
......
   第十条 管理类别为一类的出口企业,在出口退(免)税申报相关电子信息齐全并经预审通过后,即可进行正式申报,申报时不需要提供原始凭证,对应的原始凭证按规定留存企业备查;管理类别为二类、三类的出口企业,在申报出口退(免)税时,应按规定提供原始凭证、资料及正式申报电子数据;管理类别为四类的出口企业,在申报出口退(免)税时,除提供上述原始凭证、资料及正式申报电子数据外,还须同时按规定报送收汇凭证。
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