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财政部、国家税务总局关于出口货物退(免)税若干具体问题的补充通知 The Supplementary Circular of the Ministry of Finance and the State Administration of Taxation on Some Specific Matters of Tax Refund (Exemption) of Export Goods

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财税[2005]34号

颁布日期:20050308  实施日期:20050308  颁布单位:财政部、 国家税务总局

  Cai Shui [2005] NO.34

  The finance bureaus (departments) and national taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government, cities directly under state planning, the finance bureau of Xinjiang Production and Construction Corps:

  It has been decided after deliberation to make adjustment to Article 3 of the Circular of the Ministry of Finance and the State Administration of Taxation on Certain Specific Issues Concerning Export Tax Refund (Exemption) on Export Goods (Cai Shui [2004] No. 116)。 The relevant issues are notified as follows:

  1. Article 3 of the document, Cai Shui [2004] No. 116, is adjusted as follows:

  For tax-free export cigarettes, the input tax amount which is changed into cost should be calculated according to the proportion of export price containing consumption tax occupying in total sales. The calculation formula for export price of cigarettes containing consumption tax is:

  (1) Where the export cigarettes sold by manufacturing enterprises have domestic prices of like products:

  Export price of cigarettes containing consumption tax = export amount * sales price

  “The sales price”in the formula is the actual domestic transfer price of like products'manufacturing enterprises. The “sales price” is the dutiable price published by taxation authorities where actual transfer price is lower than the dutiable price; the sales price is the actual transfer price where the actual transfer price is higher than the dutiable price.

  (2) Where the export cigarettes sold by manufacturing enterprises do not have domestic sales prices of like products:

  Export price of cigarettes containing Consumption Tax = Export Sales /(1-proportional consumption tax rate) + export amount* fixed consumption tax rate.

  The “export sales” in the formula is based on the FOB price of the export goods calculated according to the export invoice. Where the export invoice cannot truly reflect the FOB price, the enterprise shall, in accordance with the actual FOB price, file an application and report to the competent taxation authorities, which are entitled to conduct examination and determination in accordance with relevant provisions of the Law of the People's Republic of China on the Administration of Taxation Collection and Provisional Regulations of the People's Republic of China on Value-added Tax, etc.

  The “proportion consumption tax rate” in the formula means the applicable proportion tax rate to the actual price by which the cigarette manufacturing enterprises sell the cigarette or to the verified dutiable price.

  2. This circular shall go into effect as of January 1, 2004. The input tax amount that has been calculated and transferred in accordance with the document of Cai Shui [2004] No. 116 by cigarette producers from January 1, 2004 to the issuing date of this circular shall be re-calculated in accordance with this Circular and be adjusted within the export tax refund liquidating period of 2004.

  The Ministry of Finance

  The State Administration of Taxation

  March 8th, 2005

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