关于出口产品退税几个具体问题的补充规定(附英文) 　1989年6月15日,国家税务局
　　
　　 为了正确贯彻出口产品退税政策,针对目前执行中存在的问题,对出口退税若干具体规定作如下补充:
　　 一､对国家禁止出口的产品,如有出口,不予退税｡
　　 二､进料加工复出口产品按以下规定计算退税:
　　 (一)对加工复出口属于增值税征税范围的产品,在计算退税时,应将进口料､件在生产环节计算征税时已抵扣的税款予以扣除｡
　　 (二)对加工复出口属于产品税征税范围并按综合退税率退税的产品,在计算退税时,应扣除进口料､件在进口环节已减免的税款;对属于产品税征税范围而按产品税税率退税的产品｡在计算退税时,对其所用进口料､件已减免的税款不作扣除｡
　　 (三)计算扣除已减免进口料､件税款的公式如下:
　　 扣除税款=(进口料､件的到岸价×外汇人民币牌价+实纳关税+实纳产品税或增值税+口岸费用)×进口料､件的产品税适用税率或增值税的扣除税率-进口环节实纳产品税､增值税
　　 (四)进料加工复出口产品所用进口料､件的减免税金额,原则上在购进月份办理退税时一次扣除｡个别企业因进口料､件量大,生产周期长,一次扣除确有困难的,经主管出口退税的税务机关批准,可根据实际情况,在退税时分期扣除｡
　　 (五)对外贸包装公司用进口料､件包装产品出口或加工成包装物出口的,在计算退税时,应扣除进口料､件在进口环节减免的产品税､增值税金额｡
　　 三､对出口以无税或低税产品为原料生产的产品,各地应当按照产品的实际税负核定退税率,据以计算退税｡外贸企业提供不了有关资料或者实际税负不清的,按照不高于5%的税率计算退税｡
　　 四､对外承包工程公司购买国内生产的施工设备到国外施工使用,不予退税｡
　　 五､对工贸与外贸企业互相委托出口的产品,在申报退税时,必须提供“代理出口产品证明”;对委托两个以上企业共同办理出口代理业务的,受托方均应开具“代理出口产品证明”｡
　　 “代理出口产品证明”须经受托企业所在地市､县以上税务局审核盖章,方可据以办理退税｡
　　 六､对于代理出口的产品,应将所退税款退给承担出口盈亏的企业｡对于委托者与代理者实行出口盈亏包干的代理出口业务,如明确规定将税款退给代理者的,可退税给代理方,委托方不得办理退税｡
　　 七､两个以上企业联营出口的产品,由负责报关的出口企业凭进货发票､出口发票､报关单等有关证明在报关企业所在地统一办理退税｡
　　 八､出口企业从生产企业购进产品出口的,在申请退税时必须提供生产企业开具的发票;从外贸系统内部调拨产品出口的,每个调拨环节都必须在调拨单上分别列明进货原价和费用;税务机关可以根据外贸公司(包括工贸公司)提供的上述凭证,确定费用扣除率｡对出口企业从商业等非生产企业购进产品出口的,凡提供不出生产企业发票的,一律按不低于15%的费用扣除率计算退税;对出口企业提供的出口产品的进货价格明显高于生产企业出厂价格的,主管出口退税的税务机关有权根据实际情况核定退税价格｡
　　 外轮供应公司办理退税,其计算退税的产品价格和费用扣除也按上述规定执行｡
　　 九､税务机关在核定产品退税率或费用扣除率时,出口企业应提供产品纳税等有关资料｡办理退税的税务机关如对提供的资料需要核实的,可用信函等形式向生产企业所在地的税务机关进行调查,有关税务机关必须予以配合｡
　　 十､出口产品退税一律以产品在财务上作出口销售的时间为准｡出口产品退税的规定如有变更,其执行时间也按此规定办理｡
　　 十一､本规定从1989年7月1日起执行｡过去的规定与本规定抵触的,以本规定为准｡
　　
　　 ADDITIONAL PROVISIONS OF THE STATE TAX BUREAU CONCERNING CERTAINISSUES OCCURRING IN TAX REIMBURSEMENT FOR EXPORT PRODUCTS
　　
　　 (Promulgated on June 15, 1989, No 269)
　　
　　 Whole Doc.
　　 With a view to implementing correctly the policy of tax reimbursement　for export products, and resolving problems existing in the present work,　these Provisions are formulated as a supplement to specific provisions　regarding the tax reimbursement for export:
Article 1
　　 The tax shall not be reimbursed for those products which the State　forbids to export in cases where they are exported.　Article 2
　　 For products reexported after processing with imported materials or　parts, the following provisions shall be followed in calculating the tax　reimbursement:
　　 (1) For products reexported after processing which are subject to the　imposition of Value Added Tax (VAT), the amount of tax deducted already on　the imported materials or parts during the production period shall be　deducted from the tax base when the tax reimbursement is calculated.
　　 (2) For products reexported after processing which are subject to the　imposition of product tax and reimbursed at the comprehensive rate of tax　reimbursement, the amount of tax reduced or exempted already on the　imported materials or parts upon the importation shall be deducted from　the tax base. When the tax reimbursement is calculated; for products which　are subject to the imposition of product tax but reimbursed at the rate of　product tax, the amount of tax reduced or exempted already on the imported　materials or parts shall not be deducted from the tax base when the tax　reimbursement is calculated.
　　 (3) The following formula shall be used for deducting the tax reduced　or exempted already on the imported materials or parts:
　　 Tax deducted =
　　 (CIF of imported materials or parts X official exchange rate +
　　 duty actually paid + product tax or VAT actually paid +
　　 expenses at the port) x
　　 the applicable rate of product tax or the deduction rate of VAT
　　 for imported materials or parts -
　　 product tax or VAT actually paid upon importation.
　　 (4) The amount of tax reduced or exempted on imported materials or　parts used for processing the reexport products shall, in principle, be　deducted at a single time upon handling the tax reimbursement during the　month of purchasing materials or parts. Where there are difficulties for　an individual company to be deducted at a single deduction because of　large quantity of imported materials or parts involved and long production　runs, the tax may be deducted by stages based on the actual situations　upon the approval of a tax authority in charge of tax reimbursement for　export.
　　 (5) Where imported materials or parts are used for packing export　products or processed into packings to export by a foreign trade packing　company, the amount of product tax or VAT reduced or exempted on such　imported materials or parts upon importation shall be deducted from the　tax base when the tax reimbursement is calculated.　
Article 3
　　 For export products which use products free of tax or with low tax as　raw materials, the rate of tax reimbursement shall be checked and ratified　by each locality according to the actual tax paid on the products, thereby　calculating the tax reimbursement. In case a foreign trade company fails　to provide the relevant documents not its tax paid actually is unclear,　the rate of not more than 5 percent shall be followed in calculating the　tax reimbursement.　
Article 4
　　 The tax reimbursement shall not be given in cases where a company　contracting projects overseas purchases home-made equipment used for　construction abroad.　
Article 5
　　 Where products are exported by a company combining production with　foreign trade and a foreign-trade company on a mutual-trust basis, a　Certificate of Agency Export Products shall be provided when applying for　tax reimbursement. Where a principal entrusts more than 2 companies to　handle jointly the export, every company entrusted shall make out its　Certificate of Agency Export Products.
　　 The Certificate of Agency Export Products can be used as the　credential for handling the tax reimbursement only after it is examined　and sealed by the tax bureau in the city or county where the company　entrusted is located.　
Article 6
　　 For products which are exported through an agent, the tax reimbursed　shall be returned to the company which bears the responsibility of profits　and losses for export.
　　 For agency export business done together by a principal and an agent　under the over-all-rationing system of export profits and losses, the tax　reimbursed may be returned to the agent if is clearly provided for, and　the principal shall not apply for the tax reimbursement.　
Article 7
　　 For products exported by joint operations of more than 2 companies,　the company which is responsible for applying to Customs shall go to the　tax bureau in the place where it (the Company) is located to handle the　tax reimbursement; with the invoice of purchase, invoice of export,　Customs declaration and other certificates.　
Article 8
　　 Where an export company purchases products for export from a　productive company, it shall provide the invoice issued by the productive　company for applying for the tax reimbursement; where export products are　allotted from the departments of foreign trade and companies thereunder,　the original purchase price and expenses shall be listed out clearly in　the allocation list at each phase of allocation; a tax bureau may decide　the deduction rate of expense according to the above-mentioned evidences　provided by a foreign-trade company (including a company combining　production with foreign trade). Where an export company purchases products　from a commercial or non productive company, the tax reimbursed shall be　calculated at the deduction rate of expense-- as a base less than 15　percent shall be used for no calculating the tax reimbursement, whichever　fails to provide the invoice issued by a productive company. Where the　purchase price of export products provided by the export company is　obviously higher than the factory price of the productive company, the tax　authority in charge of import and export tax reimbursement shall have the　power to examine and decide the amount of tax reimbursement based on the　actual situations.
　　 Where a foreign ship supplying a company handles the tax　reimbursement, the foregoing provisions shall be followed in calculating　the price and expense of the products to be reimbursed.
Article 9
　　 An export company shall provide materials and documents relating to　the tax paid (on products and etc.) when a tax authority checks and　ratifies the rate of product tax reimbursement or the deduction rate of　expense. If a tax authority handling this matter needs to verify the　documents provided, it may make an investigation by the way of letters or　other forms with the tax authority of the locality where the productive　company is located, the tax authority concerned shall provide its　assistance.　Article 10
　　 The time of reimbursing the tax for export products shall be decided　both in accordance with the time of selling such export products and　accounting period. If there is any change in the provisions concerning　the tax reimbursement for export products, the implementing time shall　follow these Provisions.　Article 11
　　 These Provisions shall come into force on July 1, 1989. In case where　previous provisions contradict; these Provisions shall prevail.