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.
一、2015年5月1日(含5月1日,以海关出口报关单电子信息注明的出口日期为准)以后出口的货物,出口企业申报出口退(免)税及相关业务时,免予提供纸质报关单。但申报适用启运港退税政策的货物除外。
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.
二、免予提供纸质报关单后,出口企业申报办理上述货物出口退(免)税及相关业务时,原规定根据纸质报关单项目填写的申报内容,改按海关出口报关单电子信息对应项目填写,其申报的内容,视同申报海关出口报关单对应电子信息。
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.
三、主管税务机关在审批免予提供纸质报关单的出口退(免)税申报时,必须在企业的申报数据与对应的海关出口货物报关单电子数据核对无误后,方可办理。
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.
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