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Announcement of Beijing State Taxation Bureau on Enlarging the Pilot Scope of Paperless Management for Export Tax Refund (Exemption)

Document No.:

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

Date of Promulgation:2017-01-11

IssueDepartment:State Taxation Bureaus of Localities

Date of Implementatio:2017-01-11



To thoroughly carry out “Spring Breeze Endeavor of Facilitating Taxpayers’ Tax Payment”, implement the action plan of “internet plus tax” and further optimize export tax refund services, according to the spirit of the relevant documents of the State Administration of Taxation and based on the pilot project of the paperless management for export tax refund (exemption) carried out in the earlier stage, Beijing State Taxation Bureau has decided to enlarge the pilot scope of paperless management for export tax refund (exemption). Relevant issues are hereby announced as follows:

I. State taxation bureaus of and institutions directly under Beijing Municipality in all districts (boroughs) which have the right to approve export tax refund (exemption) are pilot units of paperless management for export tax refund (exemption). Enterprises, which have put on file for export tax refund (exemption) at the aforementioned units and concurrently meet the following requirements, can become pilot enterprises after they are confirmed by the in-charge taxation authorities:

IThey voluntarily submit the Record Sheet of Paperless Management for Export Tax Refund (Exemption) (see the attachment) to the in-charge taxation authorities, apply for carrying out the pilot work of paperless management for export tax refund (exemption) and promise to retain relevant declaration materials for future reference according to regulations; (II)The classified management category of enterprises, which enjoy the export tax refund (exemption) policy, are Categories I, II and III; (III) They have tax-control digital signature certificates (tax-control disks or golden tax project disks); (IV)They can submit electric data of all declaration materials of export tax refund (exemption) signed by digital certificates according to regulations.

II. When formally applying for export tax refund (exemption), pilot enterprises do not need to submit paper returns or paper vouchers any longer. What they only need to provide is electric data for formal application signed with the digital certificate. Paper documents need to be submitted to the in-charge taxation authorities according to original regulations shall be retained by the enterprises for future reference. Paper vouchers, which cannot be transferred into electric data for formal application, shall still be provided by the enterprises. Electric data for formal application shall be submitted through the export tax refund module on the website of Beijing State Taxation Bureau.

III. The formal declaration time of pilot enterprises for export tax refund (exemption) shall be subject to the time when the data are uploaded through the export tax refund module on the website of Beijing State Taxation Bureau.

IV. When formally applying for export tax refund (exemption), pilot enterprises shall simultaneously bind application materials together into book form according to the application batch and the sequence of returns and retain them.

V. If the in-charge taxation authorities find out an early warning in export tax refund, suspected fraudulent export tax refund or other doubtful points in the examination and approval process, the pilot enterprises shall provide receipt and payment vouchers, documents to be put on record, paper vouchers and other materials.

VI. If pilot enterprises cheat for export tax refund or do not conform to pilot requirements, their pilot eligibility shall be cancelled. The enterprises, which do not conform to requirements, or those, which conform to requirements but do not want to participate in the pilot project, shall still be managed by the in-charge taxation authorities according to the current way. They need simultaneously submit paper declaration materials and electric declaration materials.

VII. The announcement shall be interpreted by Beijing State Taxation Bureau.

VIII. The announcement shall be executed from the date of issuance. The Announcement of Beijing State Taxation Bureau on Carrying out the Pilot Project for Paperless Management for Export Tax Refund (Exemption)) (Announcement No. 13 of Beijing State Taxation Bureau in 2016) shall be simultaneously nullified.

The announcement is hereby given.

Attachment: Record Sheet for Paperless Management for Export Tax Refund (Exemption)



Beijing State Taxation Bureau 

January 11th, 2017


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