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Announcement of Guangdong State Taxation Bureau on Implementing the “Measures for the Classified Management of Export Tax Refund (Exemption) Enterprises”

Document No.:

Taxes:Service Tax,Administration of Tax Levy & Collection,Import & Export Tax

Date of Promulgation:2016-09-01

IssueDepartment:State Taxation Bureaus of Localities

Date of Implementatio:2016-09-07



In accordance with the “Announcement ofthe State Administration of Taxationon Issuing the Revised ‘Measures for the Classified Managementof Export Tax Refund (Exemption) Enterprises’” (Announcement No.46, 2016 of the State Administration of Taxation, hereinafter referred to as the “Measures for the Classified Management”), and the relevant provisions on the administration of tax refund (exemption) for exported goods, labors and services, in combination with the practical situation of export enterprises in our province, the relevant matters are hereby additionally notified as follows:


I. The net assets at the end of the previous year in the evaluation standards of export enterprises under Category I shall be determined by the net assets at the end of year as recorded in the annual financial accounting statements submitted by taxpayers to the in-charge taxation authorities or the auditing reports issued by intermediary institutions with legal qualifications as regulated in the “Announcement on Standardizing the Management of Reporting Financial Accounting statements by Taxpayers” (Announcement No.2, 2011 of Guangdong State Taxation Bureau).


II. Other dishonesty or risk situation as regulated by the provincial state tax bureaus in Article VI (5) of the “Measures for the Classified Management” includes:


(i) In the last year, export enterprises have been found out having false export businesses, false application documents or untrue contents by state commercial inspection departments, customs, foreign exchange administration and other departments implementing regulation & verification on matters related to the export of goods, however, they have not reached the standards of punishment of the aforesaid departments.


(ii)In the assessment,the export enterprises have registered the termination of their operations.


(iii) In the assessment, of the amount of tax refunddeclaredby foreign trade enterprises in the previous year, the proportion of tax refund declared for purchasing goods from the trade circulation enterprises is more than 40%.


(iv) Other dishonesty or risk situation.


III.Other serious dishonesty or risk situation as regulated by the provincial state tax bureaus in Article VII (9) of the “Measures for the Classified Management” includes:


(i)In the last year, export enterpriseshave beenfound out having false export businesses, false application documents or untrue contents by state commercial inspection departments, customs, foreign exchange administration and other departments implementing regulation & verification on matters related to the export of goods, and they have been punished by the aforesaid departments.


(ii)In the assessment,the status of export enterprises is not normal.


(iii)Other serious dishonesty or risk situation.


IV. The present announcement shall come into force on September 1st, 2016.


The announcement is hereby notified.


Guangdong State Taxation Bureau

September7th, 2016                            


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