In order to strengthen the work of the export tax rebate, to better support the development of foreign trade, service export enterprises, decided to the State Administration of Taxation, export enterprises or other units (hereinafter referred to as the export enterprises) declaration of export refund (Exemption) of tax and related business, exempt from providing paper export goods declaration single (export tax rebate special and other times, hereinafter referred to as the paper declaration single). Specific announcement is as follows.
In 2015, May 1, (including 5 January, to customs export declaration single electron information indicating the export date) exports of goods, export enterprises declaration of export refund (Exemption) of tax and related business, exempt from providing the paper declaration single. But the declaration except for the port of departure tax rebate policy goods.
Second, exempt from providing paper declaration, export enterprise declare for the export of the goods back (Exemption) and related business, the original provisions on the basis of the content of the paper declaration form project to fill in the declaration, according to customs export declaration single electron information items corresponding to fill in, the declaration of the content, is regarded as a declaration customs export declaration single corresponding electronic information.
Three, the tax authorities in charge in the examination and approval shall be exempted from providing paper declaration of the export refund (Exemption) of tax declaration must be in single enterprise reporting data correspond well with the customs of the export goods declaration electronic data check and correct after and before processing.