Circular of the State Administration of Taxation on Pertinent Tax Policies for Export of Products with Gold Ingredients
Guo Shui Fa [2005] No.125
State taxation bureaus of various provinces, autonomous regions, municipalities directly under the Central Government and cities specifically
designated in the state plan:
In order to further perfect tax policies for export of products with gold ingredients, after deliberation, it is hereby notified as
follows:
1.
If an export enterprise exports products with gold ingredients (including gold and platinum), policies on exemption of value added
tax shall be implemented, and corresponding amount of input tax shall no longer be refunded or credited but must be transferred to
cost for handling. Products with gold ingredients which are enpost_titled to enjoy free export policies have the following Customs commodity
codes: 28431000, 2843300010, 2843300090, 28439000, 3824909030, 3824909090, 71110000, 71123090, 71129110, 71129120, 71129210, 71129220,
71129920,7 1129990, 71131911, 7113191910, 7113191990, 71131991, 7113199910, 7113199990, 7114190010, 7114190090, 7114200010, 7114200090,
71151000, 7115901020, 7115901090, 71159090 and so on.
2.
After having exported the aforesaid products containing gold, an export enterprise must, upon presentation of certificates required
for export tax refund (exemption), apply to the tax refund department of any competent tax authority on a monthly basis for completing
the Declaration of Tax Exemption Certificate for Exporting Products Containing Gold (See Appendix 1, it shall be made out in one
pattern, two sheets; the first sheet shall be retained by any export enterprise itself and the second submitted to the tax refund
department).
3.
The tax refund department under an tax authority shall, in addition to the Declaration of Tax Exemption Certificate for Exporting
Products Containing Gold submitted by an export enterprise and required certificates, also examine pertinent electronic information
through the examination system at the same time. After finding there is no mistake, the tax refund department shall issue a Certification
of Tax Exemption for Exporting Products Containing Gold (Appendix 2, it shall be made out in one pattern, four sheets; the first
sheet shall be retained by the tax refund department, the second submitted to the tax collection department, the third submitted
by an export enterprise to the tax collection department for tax exemption declaration, and the fourth retained by the export enterprise),
and the second sheet shall be submitted to the tax collection authority for handling tax exemption formalities.
4.
An export enterprise shall, upon presenting the Certification of Tax Exemption for Exporting Products Containing Gold (the third sheet)
issued by the tax refund department, declare to the tax collection department for tax exemption. The tax collection department shall,
after checking the tax exemption declaration made by the export enterprise with the Certification of Tax Exemption for Exporting
Products Containing Gold (the second sheet) issued by the tax refund department, and finding no conformity between them, deal with
tax exemption formalities. The export enterprise shall be required to transfer the input tax amount corresponding to goods exported
free of duty to enterprise cost.
5.
In case of failing to declare to the competent taxation authority the products containing gold which are exported free of duty, within
a specified period, an export enterprise must, in accordance with pertinent provisions of the Circular of the State Administration
of Taxation on Several Issues Concerning the Administration of Tax Refund (Exemption) for Export of Goods (Guo Shui Fa [2004] No.64),
and the Circular of the State Administration of Taxation on Several Issues Concerning the Failure to Declare Tax Refund (Exemption)
of Exported Goods within the Prescribed Period (Guo Shui Fa [2005] No.68) provide output tax amount.
Tax authorities of all localities shall strengthen the connection between the tax imposition and tax refund, intensify responsibilities,
establish and perfect work system as well as the administrative measures for communication and negotiation with the tax refund department,
pay attention to the trends of exporting products containing gold and timely report to the State Administration of Taxation (Import
and Export Tax Department) if finding enterprises export products containing gold which dont bear the aforementioned Customs commodity
codes; products bearing such Customs commodity codes contain no ingredients of gold and platinum; and finding other problems during
the implementation of tax exemption policies.
This Circular shall come into effect as of May 1, 2005. The specific date of implementation shall be subject to the date of export
indicated on the goods declaration for exportation (special for export tax refund). Article 3 of the Circular of the Ministry of
Finance and the State Administration of Taxation on Several Issues Concerning Gold Tax Policies (Cai Shui Zi (2002) No. 142), which
relates to tax refund of gold jewelry, and the Circular of the State Administration of Taxation on Identifying Policies Concerning
Tax Refund (Exemption) for Exporting Products with Gold Ingredients (Guo Shui Fa (2005) No.59) shall be repealed as of May 1, 2005.
Where products stated above are exported by an export enterprise before May 1, 2005, the tax authority of a place where the export
enterprise is located shall allocate and transfer such products from their places of origin by sending a letter, refund (exempt)
taxes levied upon products which are eliminated from suspicion of tax frauds, and shall not refund (exempt) taxes levied upon such
products as unable to be eliminated from the same suspicion for the time being.
Appendix:
1.
Declaration of Tax Exemption Certificate for Exporting Products Containing Gold Applicable to Export Enterprises
2.
Certificate of Tax Exemption for Exporting Products Containing Gold Applicable to Export Enterprises
State Administration of Taxation
July 29, 2005
Appendix 1
Appendix 1:
Declaration of Tax Exemption
Certificate for Exporting Products Containing Gold Applicable to Export
Enterprises
Customs code for enterprise:
Taxpayer’s identification code
Taxable period (MM/YY):
Unit: yuan
No.
Export Invoice No.
Export Declaration No.
Date of Export
Agency Certificate No.
Verification and Writing-off Form No.
Exported Commodity Code
Name of Exported Commodity
Quantity of Exported Commodity
Export Sales Volume
Remark
USD
RMB
1
2
3
4
5
6
7
8
9
10
11
12
Total
Export enterprise
Examination opinions given by the tax
authority in charge of export tax refund
Tax clerk:
Responsible person:(official seal)
(MM/DD/YY)
Handling
person:
(MM/DD/YY)
Responsible person:(official seal)
(MM/DD/YY)
Note: This Declaration Form is made out
in duplication and completed by an export enterprise, the first one of which
shall be
retained by the export enterprise, and the second declared by the
export enterprise to the tax authority.
Appendix 2:
Certificate of Tax Exemption for
Exporting Products Containing Gold Applicable to Export Enterprises
State taxation bureau, _____ Company
(Customs code: ______, and Taxpayers identification code:________) Where the following
products containing gold are exported, after
examination and approval, the value added tax shall be exempted upon
exportation,
and the relevant input tax amount shall be transferred out.
Taxable
period (MM/YY):
Unit: RMB
No.
Export Invoice No.
Export Declaration No.
Date of Export
Agency Certificate No.
Verification and Writing-off Form No.
Exported Commodity Code
Name of Exported Commodity
Quantity of Exported Commodity
Export Sales Volume
Remark
USD
RMB
1
2
3
4
5
6
7
8
9
10
11
12
Total
Examination opinions given by the tax
authority in charge of export tax refund
