To tackle the worsening international financial crisis, promote the healthy development of China's exports, and optimise tax rebate service, the State Administration of Taxation (SAT) has made a decision to streamline the export VAT rebate (exemption) documents filing and administration system.

According to an SAT official, starting from 1 April 2009, after export enterprises have filed a return for export VAT rebate (exemption), all they need to do is state the place where the documents on file are stored in the "Filed Documents Storing Place" column in the Catalogue of Export Goods Documents on File. They are no longer required to number the documents on file and compile them into a book.

"Tax departments will no longer demand export enterprises to submit their documents on file at the time they file their export VAT rebate (exemption) return." This official explained that tax departments will only demand documents on file from export enterprises for inspection when suspicion arises during rebate verification, evaluation or routine check.

The official also pointed out that while streamlining the export VAT rebate (exemption) documents filing system is good for expediting the pace of rebating tax, it does not mean administration will become more lax. Whenever any problem is found, the tax departments may conduct an inspection at any time.