(“ANNOUNCEMENT”) (国家税务总局关于出口货物劳务增值税和消费税有关问题的公告), ISSUED BY SAT
The Announcement mainly clarifies the following:
- If an export enterprise or other entity applying for the deregistration of tax refund (exemption) qualification waives declaring export tax refund (exemption) or waives the export tax refund (exemption) declared but not yet reviewed, and applies for tax exemption under the relevant provisions, the export tax refund should be considered cleared.
- The export enterprise and other entities may waive all tax refunds (exemption) to which tax refunds (exemption) policies are applicable, and choose to apply VAT related policies.
- If a production enterprise purchases goods and combine them directly with its own self-produced goods to create a set of goods with no processing or assembling works, the export of the set of goods is entitled to tax refund (exemption) for self-produced goods.
- If export enterprises or other entities seek to defer a tax refund (exemption) for having failed to do the application in time due to major force and other extraordinary reasons (as provided in article 2.18 of the SAT Announcement No. 12 ) but the provincial tax authorities deny the deferment, the export enterprises or other entities should apply for the tax exemption in the following month provided that the goods qualify to be exempted. If they failed to do the application for the exemption, the export would be regarded as a domestic delivery of goods subject and not exempted to VAT.
Date of issue: November 13, 2013. Effective date: January 1, 2014.