(“Bulletin  No. 13”) 关于外贸综合服务企业出口货物退（免）税有关问题的公告 ), issued by the State Administration of Taxation (“SAT”)
Bulletin 13 applies to foreign trade service enterprises providing to small and medium domestic manufacturing enterprises (“SME”) a range of export-related services, such as logistics, customs declaration, credit guaranty, financing, foreign-exchange collection and export tax refund application.
Foreign trade service enterprises under the scope of Bulletin 13 can apply for the export VAT refund/exemption policy if they meet the following conditions:
- The goods to be exported are produced by domestic manufacturing small and medium enterprises, and sold to the foreign trade service enterprises.
- The domestic manufacturing enterprises have entered into an agreement with overseas parties under which the goods shall be exported by foreign trade service enterprises, which shall collect the price.
- Foreign trade service enterprises export the goods in their own name.
Bulletin 13 allows the application of the refund/exemption policy to intermediaries (the foreign trade service enterprises) acting in their own name but on behalf of SME manufacturers (which was not previously allowed, according to Guoshuifa  No. 24 and Caishui  No. 39). This welcome regulation is expected to improve the access of SMEs to the international market, which may face difficulties with direct export activities. The Bulletin, however, does not define the concept of “SME” for the purposes of this policy.
Date of issue: February 27, 2014. Date of effectiveness: April 1, 2014.