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State Administration of Taxation
Circular of State Administration of Taxation on Strengthening the Administration of Tax Refund (Exemption) for Export of Products
with Gold Ingredient
Guo Shui Han [2005] No. 1211
To State taxation bureaus of various provinces, autonomous regions, municipalities directly under the Central Government and municipalities
separately listed in the State plan:
Since the late 2004, export of products with gold ingredient have achieved exceptionally fast growth. In order to prevent frauds of
tax refunds for export, the State Administration of Taxation has successively issued several documents, such as the Circular of the
State Administration of Taxation on Clarifying Some Policies Concerning Tax Refund (Exemption) for Export of Products with Gold Ingredient
(Guo Shui Fa2005No.59) and the Circular of State Administration of Taxation on Relevant Tax Policies for Export of Products with
Gold Ingredient (Guo Shui Fa2005No.125), to appropriately adjust some policies on tax refund (exemption) for export of products
with gold ingredient, and deploy investigation within areas where more products with gold ingredients are exported. For the purpose
of further strengthening the administration of tax refund (exemption) for export of products with gold ingredient and taking strict
precautions against tax frauds, upon deliberation, related issues are hereby released as follows:
1.
For products with gold ingredient exported by export enterprises, it shall be required to go through tax exemption or refund formalities
in all localities subject to the document Guo Shui Fa 2005No.125. Where products with gold ingredient are exported prior to May
1, 2005, tax authorities of places where export enterprises are located must, after conducting an investigation by letter with tax
authorities of commodity origins, and carefully learning about whether irregularities have occurred in production and operation
purchases of raw materials and tax payment affairs of supplier enterprises in recent years, approve tax refund (exemption) for such
export of products with gold ingredient as being eliminated from suspicion of tax frauds; and shall continue the investigation for
sure if facts are not clear thus unable to eliminate the suspicion of tax frauds. Before facts are clear, the handling of tax refund
(exemption) formalities shall be suspended; Where facts are impossible to be made clear or there is suspicion of tax frauds through
investigation, the handling of tax refund (exemption) formalities shall be forbidden. For products with gold ingredient exported
subsequent to May 1, 2005, it shall be required to go through tax exemption formalities in strict compliance with the document Guo
Shui Fa 2005No.125.
2.
All localities shall from now on intensify macro-monitoring of tax refund (exemption) for exceptional growing export of products within
their jurisdiction, assess and analyze voluntarily export trend and impacts of such macro-monitoring upon tax policies concerning
tax refund (exemption) for export, find out problems, plug up loopholes and prevent the occurrence of tax fraud and other tax-related
cases.
State Administration of Taxation
December 20, 2005
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