Notice On Expanding The Pilot Scope Of Tax Refund Policy At The Port Of Shipment

To the financial departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, the State Administration of Taxation, the Guangdong Branch of the General Administration of Customs, all customs directly under the General Administration of Customs, and the Finance Bureau of Xinjiang Production and Construction Corps:

According to the relevant provisions of the Notice of the State Council on Printing and Distributing the Overall Plan of China (Shanghai) Pilot Free Trade Zone (GF [2013] No. 38), and in combination with the pilot situation in the early stage, it is decided to expand the pilot of tax rebate policy at the departure port. Relevant matters are hereby notified as follows:

1、 Scope of policy application

The policy of tax refund at the port of departure shall be implemented for the container goods that are shipped from the place of departure for customs declaration for export, and transported by qualified transportation enterprises through direct waterway transit through Yangshan Free Trade Port Zone (hereinafter referred to as the port of departure) in Shanghai (hereinafter referred to as the place of departure).

(I) apply The port of departure for the tax rebate policy of the departure port is Longtan Port in Nanjing, Taicang Port in Suzhou, Lianyungang Port in Lianyungang, Zhujiaqiao Port in Wuhu, Chengxi Port in Jiujiang, Qianwan Port in Qingdao, Yangluo Port in Wuhan, and Chenglingji Port in Yueyang (hereinafter referred to as the departure port). The port of exit is Yangshan Bonded Port Area, and the mode of transportation is waterway transportation.

（2） Transport enterprises and means of transport that apply the tax refund policy of the port of departure shall meet the following conditions:

1. The transportation enterprise shall set up a direct route between the place of departure and the place of departure. The tax payment credit rating is rated as B or above by the tax authority, and there is no record of smuggling violations within three years.

　　2 . Transportation The tools shall be equipped with navigation and positioning, whole process video monitoring equipment, and meet the relevant requirements of the customs for the transportation tools carrying goods under customs supervision.

The tax departments of relevant provinces, municipalities directly under the Central Government and cities specifically designated in the state plan shall, together with local financial and customs departments, determine the list of transport enterprises and means of transport according to the above conditions, and regularly report it to the State Administration of Taxation for summary and publication.

（3） Export enterprises applying the tax rebate policy of the port of departure shall meet the following conditions at the same time:

1. The tax payment credit level is rated as B or above by the tax authority, and it is not a self operated export enterprise with the level of the enterprise concerned in the export tax rebate review information of Level 1 to Level 3.

2. Enterprises of Class B and above under the management of the customs.

2、 Main technological process

（1） The customs at the place of departure shall issue the declaration form for export goods (for export tax rebate only) (hereinafter referred to as the tax rebate certification page) after handling the release formalities for the qualified goods shipped from the port of departure according to the application of the export enterprise.

（2） The export enterprise shall apply for tax refund to the tax authority in charge of tax refund by presenting the tax refund certificate and relevant materials issued by the customs at the place of departure. Before applying for tax refund for the first time, an export enterprise shall file the tax refund at the port of departure with the tax authority in charge of export tax refund.

（3） After all the goods listed in the tax refund certificate have entered the port of departure, the customs at the place of departure shall go through the formalities of customs transfer and verification, and the customs at the place of departure shall go through the formalities of customs clearance and verification.

（4） The General Administration of Customs will send the customs declaration data (with identification) that has been shipped and issued the tax refund certificate to the State Administration of Taxation in real time, and send the customs declaration data (with identification) of normal customs clearance verification and customs declaration data (with identification) of goods that have not actually arrived at the departure port to the State Administration of Taxation every month. The State Administration of Taxation will feed back the customs declaration form data that has been refunded to the General Administration of Customs.

（5） The tax authority in charge of export tax rebate shall handle tax rebate and adjust the amount of tax refunded for export enterprises according to the tax rebate certification sheet sorted by the State Administration of Taxation and the data of customs clearance and verification declaration form.

For goods that have gone through export tax refund procedures, if the customs clearance and verification procedures have not been completed within 2 months from the date of departure, it is deemed that the goods have not been actually exported, the tax refunded shall be recovered, and the tax refund policy at the port of departure will no longer be enjoyed.

（6） If the goods have not arrived at the port of departure for export, the customs will cancel the export goods declaration form, withdraw the issued tax refund certificate, and the General Administration of Customs will provide the corresponding electronic data to the State Administration of Taxation. For goods that have gone through export tax refund procedures, the enterprise shall provide the customs with a certificate issued by the tax authority that the goods have paid tax or have not been refunded in accordance with the current regulations.

3、 The specific administrative measures for tax refund at the port of departure shall be formulated separately by the General Administration of Customs and the State Administration of Taxation.

4、 Local customs and national tax departments should strengthen communication, establish a contact and cooperation mechanism, and exchange information on enterprises' compliance with the law and integrity and abnormal shipment of goods. The finance, customs and national taxation departments should closely follow up the operation of the tax refund policy at the port of departure, and report the problems that occur in the work to the Ministry of Finance (the Tax Administration Department), the General Administration of Customs (the Supervision Department) and the State Administration of Taxation (the Goods and Services Tax Department) in a timely manner.

5、 This Notice shall be implemented as of September 1, 2014. The Notice of the Ministry of Finance and the State Administration of Taxation on the Trial Implementation of Tax Refund Policy at the Port of Shipment in Shanghai (CS [2012] No. 14) shall be repealed as of the date of implementation of this Notice.