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Circular of the State Administration of Taxation on Relevant Data Processing Issues Concerning Record of Export Contract
Guo Shui Han[2006] No. 877
The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government, and cities
specifically designated in the state plan, According to spirits of the Circular of the Ministry of Finance, the National Development
and Reform Commission, the Ministry of Commerce, the General Administration of Customs, and the State Administration for Taxation
on Adjusting the Tax Rebating Rate of Part of Export Commodities and Subjoining Catalogue of Commodities Banned(Cai Shui [2006]No.139),
and the Circular of the State Administration for Taxation on Relevant Issues Concerning Record of Export Contract(Guo Shui Han[2006]No.847,
for the purpose of preparing well in time the record of export contract and the later relevant tax rebating, and upon study, the
relevant matters are hereby notified as follows:
1.
In accordance with the relevant stipulations in Cai Shui [2006] No.139 and Guo Shui Han [2006] No.847, when the export enterprise
applies to the taxation offices in charge for record of export contract, it shall proceed the contract record data collection via
the relevant module of export contract record in the tax rebating declaring system, and submit to the taxation offices both the e-data
such as Application for Record of Export Contract (see Appendix 1 of Guo Shui Han[2006] No.847, similarly hereafter) and two hardcopies
of Return Receipt of Export Contract Record Acceptance(see Appendix 1 of the present Circular).
2.
When accepting the record of export contract of export enterprises, taxation offices shall compare the hardcopies materials such as
contract to be recorded, forms with the relevant e-data, focusing on check of the number of export contract to be recorded, number
of record, and the total value. Where the hardcopies and e-data are inconsistent with each other, or the contract is found during
the acceptance inconsistent with Article 1 and Article 2 of Guo Shui Han [2006] No.847, taxation offices shall send back the export
contract inconsistent with the stipulations to the export enterprise, cannot accept the record of such contract in the future, and
delete the relevant record of such export contract out of the record table and e-data base. Where the export enterprise’s miss-input
and e-data mistakes resulted from the technique problems found during the acceptance, taxation offices may require the enterprise
to correct and re-submit. After acceptance, taxation offices shall sign and cover seal over the Return Receipt of Export Contract
Record Acceptance, one of which to be sent back to the export enterprise, the other of which to be filed.
After acceptance, taxation offices shall handle the check strictly in accordance with Guo Shui Han[2006] No.847. Where the export
contract is found during the check to be inconsistent with stipulations, taxation offices shall send it back to the enterprise, may
not accept the record of such contract in the future, and delete the relevant record of such export contract out of the record table
and e-data base. Where the export enterprise’s mis-input and e-data mistakes resulted from technique problems found during check,
taxation offices may require the enterprise to correct and re-submit. When the check is finished, taxation offices shall read in
the tax rebating check system the affirmed e-data, as the original e-account for the future tax rebating check. At the same time,
taxation offices shall print two copies of Return Receipt of Export Contract Record Check Result (see Appendix2 of this Circular),
one of which to be sent back to the export enterprise, the other of which to be filed.
3.
Where the export enterprise’s export contract has been recorded before issuing the present circular, if the taxation office has produced
the recorded export contract’s acceptance and check result documents to the export enterprise, the enterprise does not need to make
up the Return Receipt of Export Contract Record Acceptance and Return Receipt of Export Contract Record Check Result. If the taxation
office has not produced, the enterprise shall make up the Return Receipt of Export Contract Record Acceptance and Return Receipt
of Export Contract Record Check Result according to the present circular. In addition, the taxation office shall require the export
enterprise to submit e-data of Application for Record of Export Contract of the recorded export contract affirmed through check made
via the tax rebating declaring system.
4.
Where the enterprise applies to the customs goods of the recorded export contract from Sept.15, 2006 to Dec. 14, 2006, it shall fill
out “HTBA (initial of He Tong Bei An, in Capital letters)”in remark column of Tax Rebating Reporting List when applying for tax rebating
(exempting). Before the current software of goods check in export contract record finishes its upgrading, after accepting the enterprise’s
declaration, taxation offices shall adopt a method of Man-Machine integration to check the exported goods tax rebating (exempting)
of export contract record.
5.
In order to coordinate the e-data administration of export contract record, the State Administration for Taxation upgrades the export
tax rebating declaring and check system. The upgraded manufacture enterprise export tax rebating declaring system (Version 6.2),
Foreign Trade Enterprise export tax rebating declaring system (Version 8.2), and export tax rebating check system (Version 6.0 SP3)
is to be issued together with the present circular. The main content of this system upgrade on export contract record: adding functions
such as relevant parameter configuration of export contract record, data collection, check, reporting, and cancellation of the recorded
contract. The main content of this system upgrade on export tax rebating check: adding relevant functions such as reading, adjusting,
check, re-check, return receipt issuing, data feedback of export contract record. For details, please see Upgrading Design Scheme
of Export Contract Record Declaring and Check System ( see Appendix 3).
6.
System release and technical support:
The upgraded software of export tax rebating declaring and check system are placed on “Technical Support Website of the State Administration
for Taxation Application System” and “Server of Import& Export Department, the State Administration of Taxation Program Release
Export Tax Rebating Networks Administration System”. After downloading the patch for export tax rebating check system, taxation
offices in all regions may install and upgrade directly. After downloading the patch for export tax rebating check system, taxation
offices in all regions shall confirm that the software can be installed normally, and grant the software to export enterprise, or
notify the enterprise to log on www.taxrefund.com.cn and download the software for free.
Currently, the technical support service for export tax rebating system has been brought into Administrative Information System Call
Center of State Administration of Taxation. When the staff in taxation system needs support service, please ask for the service
via hot line (4008112366) or support website (internal website130.9.1.248) in accordance with the Administrative Measures for the
Function and Maintenance of Taxation Administrative Information System(for Trial Implementation)(Guo Shui Fa [2005] No.128) and Circular
of the State Administration of Taxation on Establishment of Administrative Information System Calling Center of State Administration
for Taxation(Guo Shui Han[2005]No.833).
Taxation offices in various regions shall collect the problems in software function, and give feedback to the State Administration
of Taxation (Import & Export Taxation Administration Department) in time. The method for feedback: upload the e-document to the
catalogue of “upload from various regions/ reporting” of the FPT communication server of the Import & Export Taxation Administration
Department (IP of the internal website: 100.16.125.25).
7.
Taxation offices in various regions shall immediately publicize and assist export enterprises to ensure the launch of e-data processing
of export contract record in time.
Appendixes:
1.
Return Receipt of Export Contract Record Acceptance
2.
Return Receipt of Export Contract Record Check Result
3.
Upgrading Design Scheme of Export Contract Record Declaring Check System
State Administration of Taxation
Sept. 25, 2006
Appendix 1
Appendix 1:
Return
Receipt of Export Contract Record Acceptance
Code
of the Export Enterprise:
Name
of the Export Enterprise:
Identity
No. of Taxpayer:
|
Export
Enterprise Application |
|
No. of Export Contracts to be
recorded |
Copy |
|
No.
of Item in Export Contract Record |
Item |
|
Value
of Export Contract to be Recorded |
USD |
|
Remark |
|
|
Responsible
Person:
Principal:
(Official
Seal)
YearMonthDay |
|
Taxation
Office Acceptance |
|
Acceptance
Opinion |
|
Acceptor:
(Seal)
YearMonthDay |
Annotate:
1.
Code of the
Export Enterprise is the Customs Code of the export enterprise
2.
This writ
is to be printed by the export enterprise and submit to the taxation office.
After taxation office’s acceptance
and record, the writ shall be signed by the
acceptor and covered seal of the taxation office, and sent back to the export
enterprise.
Appendix 2:
Return
Receipt of Export Contract Record Check Result
Code
of the Export Enterprise:
Name
of the Export Enterprise:
, SN:
Identity
No. of Taxpayer:
|
Item |
No. of
Export Contracts to be recorded |
No. of
Export Contract Records |
Value of
Export Contract to be Recorded(USD) |
|
Enterprise
Application |
|
|
|
|
Record
Approval |
|
|
|
|
Record Not
Granted |
|
|
|
|
Detailed
Explanation for not Granting Record |
|
|
1st
Check Person:
Re-Check
Person:
(Seal)
YearMonthDay |
Annotate:
1.Code of the
Export Enterprise is the Customs Code of the export enterprise
2. This writ
shall be produced by the taxation offices to the export enterprise after the 1st
check and re-check of export contract
are recorded
3.The SN is
created automatically by the export tax rebating check system
Appendix 3:
Upgrading Design Scheme of Export Contract Record Declaring Check System
1.
General Introduction:
(1) System designed and developed in accordance with that:
a.
the Circular of the Ministry of
Finance, the National Development and Reform Commission, the Ministry of
Commerce, the
General
Administration of Customs, and the State Administration for Taxation on
Adjusting the Tax Rebating Rate of Part of Export
Commodities and Subjoining
Catalogue of Commodities Banned(Cai Shui [2006]
No.139);
b.
the Circular of the State Administration
of Taxation on Relevant Issues Concerning Record of Export Contract(Guo
Shui Han[2006]No.847).
(2)
System designed and developed with the thoughts that:
a. More than 1,500 commodity codes are adjusted this time, 1/10 of
commodity code base of export tax rebating;
b. For most enterprises and most export businesses,
“Normal” commodity
export declared at the customs is adopted. Therefore, to
regulate enterprise’s
prophase action can effectively decrease the later administrative cost and
improve the work efficiency.
c. This system adjustment is strongly updated.
d. Since the arrangement involved in the system adjustment is so wide, in
order to lessen the instability, the adjustment shall
be limited only to ensure
the functions. During the tax rebating declaration, as to the export of the
recorded contract, the
attached form of the export tax rebating declaration
form, i.e. the application form of the export tax rebating declaration of
the
recorded contract shall be adopted. This method may effectively decrease the
influence of the operation adjustment on its
relevant operations.
e. Administration of recorded contract shall be brought into the system and
handled as the document registration business and the
data checked shall be
deemed as the e-ledger, and wholly integrate with the tax rebating daily
administration.
2. Relevant design for declaration system of export contract record:
(1)
System designed with the thoughts that:
a. Generally, the goods enterprise exported shall be relatively stable. So,
the enterprise shall record according to the accurate
commodity, and shall
declare with the commodity code in the recorded contract when declaring export
tax rebating.
b. Where one contract involving several export commodities, the export
contract record application form in the system adds a field
of “No.
of Item in Contract” to distinguish the different export commodities and
each commodity has one “No. of Item” in the
same contract.
c. The enterprise shall convert according to the customs corresponding
measurement unit of the export commodity when going through
the contract record
application form, and input the converted volume as record.
d. The enterprise shall convert the settlement currency of the export
commodity to USD in the contract record application form,
and shall input USD
value after conversion.
e. Export contract record application form is to be administered in the
export tax rebating administrative system. Before Sept.
30, 2006, enterprise may
multi-declare its export contract record application form. However, each
declaration cannot involve
repeated declaration of contract number.
(2) System function adjustment:
Export contract record application form is involved in the export tax
rebating declaration system, and is to be administered in
the export tax
rebating document record catalogue.
The export tax rebating declaration system includes functions of export
contract record application form collection, export contract
record application
form declaring, and export contract record application form canceling, etc.
a. Export contract record application form collection
“Export contract record application
form” collection function is added
in the export tax rebating declaration system. Enterprise
user shall collect
export contract record application form data through such function.
In collecting the export contract record application form, the data
declared may be corrected and adjusted.
Explanation of field to be collected:
Over-considered that the accurate export commodity code of the exact export
goods may not be got in export contract record, the
“No. of Item in Contract” is added in design, which prepares well for the later recorded
contract export tax rebating declaration
and check. The system makes judgment of
whether the contract is to declare tax rebating through whether “HTBA” is
included in
remark of the export list. The system builds a relation between the
export list and recorded contract by inputting “Export Keyword,
No. of
Contract, SN of Contract” in a form in middle. “Export Keyword” for manufacturing enterprise is
“Declaration
Year/Month
+ SN”, and for foreign trade enterprise is “Declaration
Year/Month + Relating No. + SN”.
“No. of Export
Contract” must be inputted for the export contract
signed between the enterprise and foreign company. Otherwise,
the application
form is not accepted.
“Export Agent Agreement
No.”: for the export agent operation, the
commission enterprise shall input the export agent agreement
number, and “Export Contract
No.” must be inputted at the same time.
“Export Contract Item
No.”: the export contract may involve several
export commodities, and the enterprise shall declare in classes
according to the
rule.
“Date of Contract
Conclusion”: to judge, according to
the date the enterprise inputs, whether the contract is signed before Sept.14,
2006.
“Contract
Term”: from export contract conclusion to it
is fully performed.
“Export Commodity
Code”: the enterprise cannot get the exact export
commodity code before the actual export, but most export commodities
are usually
daily business that can be controlled. The rate of export strange commodity is
rare. So, the enterprise shall try
its best to input the accurate commodity
code.
“Commodity Name in Code
Base”: by inputting the export commodity code,
system gives the name automatically according to export
commodity tax rebating
rate base, as a clue field.
“Export Commodity
Name”: the system shows the name automatically
according to the export commodity tax rebating rate base by inputting
export
commodity code, and the enterprise may adjust according the exact export
situation.
“Tax Rebating
Rate”: the system shows the rate automatically according
to the export commodity tax rebating rate base by inputting
export commodity
code, and the enterprise may adjust according the exact export situation.
“Measurement
Unit”: the system shows the unit automatically according
to the export commodity tax rebating rate base by inputting
export commodity
code, an
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Reply of China Insurance Regulatory Commission about the Legal Status of Individual Insurance Agents
October 9, 2006
Insurance Regulatory Bureau of Guizhou Province:
We have received your Request for Instructions about the Legal Status of Individual Insurance Agents in Insurance Companies. Upon
deliberation, we hereby render a reply as follows:
1.
In accordance with Articles 125 and 128 of the Insurance Law of the People’s Republic of China (hereinafter referred to as the Insurance
Law), individual insurance agents are a kind of insurance agents. They have a principal-agent relationship with insurance companies.
2.
In specific cases, whether an operator of an insurance company is an individual insurance agent as well as whether the operator has
a principal-agent relationship with the insurance company shall be determined according to the legal nature of the specific agreement
concluded between them.
3.
In accordance with Article 136 of the Insurance Law, an insurance company shall be responsible for training and managing its individual
insurance agents so as to ensure the professional ethics and quality of its individual insurance agents.
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