The State Taxation Bureaus of each province, autonomous region, national municipality, and solely-planned city:

In order to improve tax reimbursement (tax-free) policies for the export cargo and enhance its management, the State Administration of Taxation (SAT) have formulated "Specific Regulations of Several Problems on Tax Reimbursement (Tax free) for the Export Cargo", co-approved by the Ministry of Foreign Trade & Economic Cooperation (MOFTEC) and General Administration of Customs (GAC). Now we distribute the regulation to you, and you are authorized to execute it subsequently. If there are any problems in execution, please report them to the SAT. The tax reimbursement (tax-free) policies aim at encouraging the exportation of goods in our country, solving related problems existing in present policies of tax reimbursement for the export cargo, and enhancing its management. The regulations on tax reimbursement (free tax) for the export cargo are formulated as follows:

1. For the project using loans from foreign governments or international banking institutions, the invite bidding unit is required to report the nature, scale and project of the loans to the SAT via the local state taxation bureau. After it is examined and approved by the SAT, the mechanical and electrical goods winning the bid can exercise tax reimbursement (free tax). The category of mechanical and electrical goods takes as standard "the Catalogue of mechanical and electrical goods for exporting and importing" formulated by the MOFTEC.

For the project using loans from foreign governments or international banking institutions, when it adopts the international invite bidding for its procurement, and then foreign companies win the bid and subcontract a part to domestic enterprises, the corresponding mechanical and electrical goods can exercise tax reimbursement. After the invite bidding finished, the invite bidding unit is required to fill in Certificate Note of Winning the Bid and deliver it to the local taxation agency. Then the local taxation agency is able to process tax reimbursement according to the relevant policies formulated by the SAT. The local taxation agency must sign and issue the Certificate Note of Winning the Bid strictly in terms of relevant documents ratified by the SAT and Notice on Examining the Result of bidding evaluation formulated by the State Commission of Bidding Evaluation. For the mechanical and electrical products winning the bid sold by the bid-winning enterprises, the enterprises can not write a special invoice of value added tax, but should write a export invoice or a common invoice instead. When applying for tax reimbursement, the bid-winning enterprise must offer the stated receipts of Management Formula of Tax reimbursement (tax free) for the Export Cargo formulated by the SAT, and provide the value-added tax pay-in warrant (special for export), the export invoice or common invoice of the mechanical and electrical goods, the consignment-sheet of product users at the same time.


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