(“ANNOUNCEMENT”)（国家税务总局关于调整出口退（免）税申报办法的公告）, ISSUED BY THE STATE ADMINISTRATION OF TAXATION (“SAT”)
The Announcement clarifies that enterprises must pre-declare the export tax exemption to the tax authorities following the established procedure, before officially declaring the exported goods, labor services and taxable services to which the zero VAT rate applies. After the tax authorities check the declaration vouchers against the electronic information and confirm they are correct, enterprises can submit the corresponding vouchers, materials and electronic data to the tax authorities for official declaration.
Date of issue: October 15, 2013. Effective date: January 1, 2014.