China Tax Admin Announcement No.13, 2014 on Foreign-Trade Serving Firms' Export Refund (Exemption)

Hereby announced are the matters concerning the export tax refund (exemption) granted to China's foreign-trade serving firms:

1. Where the foreign-trade serving firms run by themselves the exports of goods that are contracted by and between domestic manufacturers and external entities or persons, the export tax refund (exemption) may be declared by the serving firms in accordance with the regulations on their self-run exports under all of the following circumstances:

(1) The export goods are self-made by domestic manufacturers;

(2) The export goods are already sold by domestic manufacturers to the foreign-trade serving firms;

(3) Export contracts are already concluded by and between domestic manufacturers and external entities/persons, which set forth that the goods shall be delivered by the foreign-trade serving firms to external entities/persons and external entities/persons shall pay to the foreign-trade serving firms;

(4) The exports are run by the foreign-trade serving firms on their own.

The exports mentioned herein shall not be covered by item (3), Article 2 of relevant GuoShuiFa [2006] No.24 Notice nor by (3), sub-item 7, Item (1), Article 7 of relevant CaiShui [2012] No.39 Notice.

2. Upon their declaration for the export tax refund (exemption), the foreign-trade serving firms shall fill the export-refund import detailed statement and the export-refund export detailed statement with "WMZHFW" in respective 15th column (business type) and 19th column [refund (exemption) business type].

3. The foreign-trade serving firms shall ensure the authenticity of domestic purchase and exports of the tax-refundable (exempt) goods through rigorous examination.

Where being involved in violations of law such as falsification of VAT tax-credit documents (except bona fide acquisitions) and cheat for refund, the foreign-trade serving firms shall be punished as the subject of responsibility.

4. Local tax authorities shall manage the refund (exemption) declarations through rigorous examination and assessment of the foreign-trade serving firms.

5. The foreign-trade serving firms herein refer to the foreign-trade enterprises providing services of logistics, customs clearance, credit insurance, financing, foreign exchange, tax refund, etc. for domestic small and medium manufacturing businesses.

6. This Announcement shall enter into force on April 1, 2014. The exports of goods outside the scope of Article 1 herein shall still be subjected to current refund (exemption) regulations.



The State Administration of Taxation of China

February 27, 2014