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國家稅務(wù)總局發(fā)布《關(guān)于進一步加強出口退（免）稅事中事后管理有關(guān)問題的公告》

為深入貫徹《深化國稅、地稅征管體制改革方案》，進一步加強出口退（免）稅事中事后管理，解決出口企業(yè)反映的出口退稅管理規(guī)定在執(zhí)行中存在的問題，持續(xù)優(yōu)化退稅服務(wù)，2016年1月7日，國家稅務(wù)總局發(fā)布了《關(guān)于進一步加強出口退（免）稅事中事后管理有關(guān)問題的公告》（以下簡稱“公告”）。該公告有以下亮點：集團公司收購視同自產(chǎn)貨物備案簡化，撤回出口退（免）稅備案未退稅視同結(jié)算處理，外貿(mào)企業(yè)進口貨物復(fù)出口取消提供進口報關(guān)單，代理進口貨物業(yè)務(wù)報表和來料加工免稅業(yè)務(wù)報表調(diào)整相應(yīng)項目等?！豆妗返闹饕獌?nèi)容如下：

To fully implement Strengthening the Reform Scheme of Tax Collection and Administration System of the National and Local Tax Authorities and further strengthen the present-and-post administration of tax refund （exemption） for export， to resolve the existing problems in the enforcement of the rules and regulations concerning export tax refund reflected by exporting enterprises and improve tax refund service continually， the State Administration of Taxation issued an Announcement on Further Strengthening the Present-and-Post Administration of Tax Refund （Exemption） for Export （hereinafter referred to as ‘the Announcement’） on January 7th， 2016. The highlights of the Announcement are summarized as follows： filing simplification for group companies to purchase goods regarded as self-production， enterprises withdrawing filing items with the export tax refund （exemption）undeclared being regarded as tax refund settled， canceling providing import customs declaration form concerning import cargoes for reexport for foreign trade enterprises， and adjusting relevant items in the Application Form of Certificate for Cargo Importing Agency and the Application Form of Tax Exemption Certificate for Processing Trade. The main contents of the Announcement are as follows：

一、集團公司需要按收購視同自產(chǎn)貨物申報免抵退稅的，集團公司總部或其控股的生產(chǎn)企業(yè)向主管國稅機關(guān)備案時，不再提供集團公司總部及其控股的生產(chǎn)企業(yè)的《出口退（免）稅備案表》（或《出口退（免）稅資格認(rèn)定表》）復(fù)印件。

I. In cases where the goods purchased by a group company is regarded as self-produced goods and thus applicable to tax credit，refund and exemption， the copy of Filing Form of Export Tax Refund （Exemption） or Qualification Confirmation Form of Export Tax Refund （Exemption） of the group company’s headquarters and its holding manufacturing company is no longer required when they report to their competent national tax authorities for filing.

二、出口企業(yè)或其他單位辦理撤回出口退（免）稅備案事項時，如果向主管國稅機關(guān)聲明放棄未申報或已申報但尚未辦理的出口退（免）稅并按規(guī)定申報免稅的，視同已結(jié)清出口退稅款。

II. When export enterprises or other entities withdraw filing items concerning export tax refund （exemption）， if declaring to the competent national tax authorities for giving up the undeclared export tax refund （exemption）， or the declared but not in the procedure of export tax refund （exemption） yet， they shall all be regarded as export tax refund settled.

因合并、分立、改制重組等原因撤回出口退（免）稅備案的出口企業(yè)或其他單位（以下簡稱撤回備案企業(yè)），可向主管國稅機關(guān)提供以下資料，經(jīng)主管國稅機關(guān)核對無誤后，視同已結(jié)清出口退（免）稅款：

Export enterprises or other entities withdrawing filing items （hereinafter referred to as ‘the enterprises of withdrawing filing’） for reasons such as merger， division， restructuring and reorganization， can submit the following documentations to the competent national tax authorities， and be regarded as export tax refund （exemption） settled with verified approval from the competent national tax authorities：

（一）企業(yè)撤回出口退（免）稅備案未結(jié)清退（免）稅確認(rèn)書；

（二）合并、分立、改制重組企業(yè)決議、章程及相關(guān)部門批件；

（三）承繼撤回備案企業(yè)權(quán)利和義務(wù)的企業(yè)（以下簡稱承繼企業(yè)）在撤回備案企業(yè)所在地的開戶銀行名稱及賬號。

撤回備案事項辦結(jié)后，主管國稅機關(guān)將撤回備案企業(yè)的應(yīng)退稅款退還至承繼企業(yè)賬戶，如發(fā)生需要追繳多退稅款的，向承繼企業(yè)追繳。

A. Confirmation letter （Attachment 1） for the enterprises withdrawing filing items with the export tax refund （exemption）undeclared；

B. The resolutions and constitutions of enterprises merger， division，restructuring and reorganization， as well as approved documents from relevant government departments；

C. The bank name and account of the enterprises successive to the enterprises of withdrawing filing items （hereinafter referred to as ‘successive enterprises’） at the location of the enterprises of withdrawing filing items.

When the withdrawal of filing items has been completed， the competent national tax authority shall return the refundable tax of the enterprise of withdrawing filing to the bank account of the successive enterprise； if in need of recovering the over-refunded tax， the national tax authority shall turn to the successive enterprise.

三、外貿(mào)企業(yè)進口貨物復(fù)出口的，申報退（免）稅時不再提供進口貨物報關(guān)單。

III. In cases where foreign trade enterprises engaged in importing cargoes for re-export， the customs declaration form for import cargo is no longer required for tax refund （exemption） application.

四、自本公告公布之日起，啟用本公告制發(fā)的《來料加工免稅證明申請表》（附件2）、《來料加工免稅證明》（附件3）、《代理進口貨物證明申請表》（附件4）和《代理進口貨物證明》（附件5）?！冻隹谪浳飫趧?wù)增值稅和消費稅管理辦法》（國家稅務(wù)總局公告2012年第24號發(fā)布）附件28、29、33同時廢止。

IV. Since the issuance date of the Announcement， the Application Form of Tax Exemption Certificate for Processing Trade（Attachment2）， Tax Exemption Certificate for Processing Trade（Attachment3）， the Application Form of Certificate for Cargo Importing Agency（Attachment4）and the Certificate for Cargo Importing Agency（Attachment5）formulated by the Announcement shall apply. The Attachment 28， 29 and 33 with the Administrative Measures of the VAT and Consumption Tax on Export Goods and Service （Announcement of the SAT， ［2012］No.24）shall be repealed simultaneously.

五、本公告自公布之日起施行?！秶叶悇?wù)總局關(guān)于部分稅務(wù)行政審批事項取消后有關(guān)管理問題的公告》（國家稅務(wù)總局公告2015年第56 號）第三條第六項第3目，《出口貨物勞務(wù)增值稅和消費稅管理辦法》第五條第二項第5目之（2）、（5）關(guān)于“還需同時提供進口貨物報關(guān)單”的內(nèi)容同時廢止。

V. The Announcement comes into force since the issuance date. The Article 3.6.3 under the Announcement concerning the Administration Issues after Several Tax Administrative Approvals Being Cancelled by the SAT （Announcement of the SAT， ［2015］No.56）， and the Articles 5.2.5.2 and 5.2.5.5 concerning “shall also provide customs declaration form for import cargoes” under the Administrative Measures of the VAT and Consumption Tax on Export Goods and Service shall be repealed simultaneously.

特此公告。

Notice is hereby given.

附件：

1.企業(yè)撤回出口退（免）稅備案未結(jié)清退（免）稅確認(rèn)書

2.來料加工免稅證明申請表

3.來料加工免稅證明

4.代理進口貨物證明申請表

5.代理進口貨物證明

Attachment：

1. Confirmation Letter for the Enterprises Withdrawing Filing Items with the Export Tax Refund （Exemption） Undeclared

2. The Application Form of Tax Exemption Certificate for Processing Trade

3. Tax Exemption Certificate for Processing Trade

4. The Application Form of Certificate for Cargo Importing Agency

5. The Certificate for Cargo Importing Agency

翻譯：張 瑛

審定：鄧力平

Translator:Ying Zhang

Proofreader:Liping Deng

責(zé)任編輯：惠 知

The State Administration of Taxation Released an Announcement on Further Strengthening the Present-and-Post Administration of Tax Refund （Exemption）for Export