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国家税务总局关于出口货物专用税票电子信息审核有关问题的通知 Circular of the State Administration of Taxation on Audit of E-information of Special Tax Receipt of Exports

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国税函[2003]1392号

颁布日期:20031230  实施日期:20040101  颁布单位:国家税务总局

  No.1392 (2003) of State Administration of Taxation

  December 30, 2003

  The departments and offices of all the provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate State Planning:

  In order to ensure the implement of the spirit of the provision promulgated on reform of the export refunds by the State Council and to increase the efficiency of the audit of export refunds, the State Administration of Taxation decided to, on the base of the improvement and stable functioning of the second phase of the Gold-tax project, cancel the audit of the E- information of the special tax warrant of exports and the list of tax payment certificate (hereinafter referred to as special tax receipt )when the competent tax authorities run the audit procedure of the export refunds of the exports declared at the custom after the date of January 1, 2004(subject to the date signed in the Bill of Entry) except the items listed in the Article 2 of this circular. We hereby give our notice as follows regarding the concerning matters:

  1. To the exports declared at the custom after January 1, 2004, the competent tax authorities shall, in the course of running the audit procedure of export refunds, verify the exports bill of entry, the foreign exchange acceptance verification in export trade, VAT invoice and other paper documents and the related E-information for export refunds and shall verify the paper documents of the special tax receipt despite the E-information of it.

  2. To the following listed 3 sorts of exports, the competent export refunds authorities shall verify the special tax receipt declared by the export units and the E-information from the State Administration of Taxation simultaneously. The procedures of export refunds shall be run follow the current provisions after the verification.

  (1) The VAT invoice was made before August 1, 2003,

  (2) The VAT invoice or the normal invoice of purchasing is out of the scope of supervision system of the VAT control and audit

  (3) consumption tax deduct

  3. From January 1, 2004, the competent tax authorities charging the offering companies shall not type in the E-information of the special tax receipt to the goods that the offering units make VAT invoice using VAT anti-forging and control system for the export units. The competent tax authorities charging the offering companies shall type in and upload the E-information of the special tax receipt of the VAT invoice, the normal invoice out of the scope of the supervision system of the VAT control and audit and the goods the shall pay the consumption tax. The State Administration of Taxation will set out the E-information of the mentioned special tax receipt monthly.

  4. The time of revoking the paper documents of special tax receipt shall be notified separately later.

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