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the State Administration of Taxation
Supplementary Notice of the State Administration of Taxation on the relevant Transfer Issues concerning Inspection Information of
Value-added Tax Special Invoices of Export Goods of Export Enterprises.
JinBianHan No.093 [2005]
October 9, 2005
The bureaus of state taxation of all provinces, autonomous regions, municipalities directly under the Central Government and the cities
specifically designated in the state plan,
After the distribution of the Notice of the State Administration of Taxation on the relevant Transfer Issues concerning Inspection
Information of Value-added Tax Special Invoices of Export Goods of Foreign Trade Enterprises. (No. 859 [2005] of the State Administration
of Taxation), some local authorities reported that, because the audit and assistance in investigation information of value-added
tax invoices which are offered by all local information technology departments and shall be audited before May, 2005 failed to be
input to the Examination System for Tax Refund for Exports, verifications and comparisons by computer can’t be conducted. Therefore,
we hereby make the following supplementary notice upon research:
1.
According to Article 2 of Document No. 859 [2005] of the State Administration of Taxation, where the tax refund departments of bureaus
of state taxation at all levels have received the audit and assistance in investigation information of value-added tax invoices which
are offered by information technology department and shall be audited before May, 2005, they may take the way of checking, by hand,
against the data declared by export enterprises. Those verified as correct shall, after being dealt with by manual selecting in the
Examination System for Tax Refund, be gone through relevant formalities for tax refund in accordance with existing export tax refund
provisions.
2.
The tax refund departments and information technology departments of bureaus of state taxation shall properly settle the transitional
and linking work of transferring the information mentioned above, clarify functions and liabilities with each other, ensure the security
and accuracy of information transfer. If the information obtained by information technology departments is reflected in the carriers
of paper when offered to the tax refund departments, both parties shall sign on it for confirmation. If the information is offered
directly in the form of electronic data, both parties shall handle properly the work of confirmation and backup of information.
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