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Content provided by : Hong Kong Trade Development Council
1 Oct 2009
Reminder Service for Export Tax Rebate

The State Administration of Taxation (SAT) has recently issued a circular on introducing reminder service for export tax rebate. In a bid to further strengthen the task of managing export tax rebate and optimise tax rebate service, SAT has taken action to upgrade the export tax rebate approval system by introducing the function of providing reminder information on export tax rebate. Tax departments can provide related services at the request of taxpayers.

SAT pointed out in the circular that six types of reminder information on export tax rebate can be generated by the export tax rebate approval system and provided to enterprises:

1. Time of application for tax rebate, period covered, and amount of tax rebate applied for by the export enterprise;

2. Time for tax rebate examination and approval, period covered, and approved amount of tax rebate for the export enterprise;

3. Time for refund, period covered, and amount of tax refund for the export enterprise;

4. Export status of the export enterprise which has completed export but has not made export tax rebate application to the tax department and the deadline for making application is due soon;

5. Export status of the export enterprise which has made export tax rebate application but its export goods customs declaration forms or the paper documents for the export goods it handles as an agent have not been received in full;

6. Export status of the export enterprise which has made export tax rebate application but the verification and cancellation documents have not been received in full.