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Announcement on Administrative Issues Concerning Abolishing Examination and Approval of the Accreditation of Tax Refund Qualifications for Enterprises Producing Ethene or Aromatic Hydrocarbons

Document No.:

Taxes:Tax Incentives

Date of Promulgation:

IssueDepartment:State Administration of Taxation

Date of Implementatio:2015-07-24

Annex:

Pursuant to the regulations of the Decision of the State Council on Abolishing Non-administrative Licensing Examination and Approval Items (Guo Fa [2015] No. 27) and the Announcement of State Administration of Taxation on Issuing “Administrative Measures for Tax Deduction and Exemption” (Announcement No. 43 of State Administration of Taxation in 2015), administrative issues concerning abolishing examination and approval of “the accreditation of tax refund qualifications of the enterprises producing ethene or aromatic hydrocarbons” are hereby announced as follows:

 

I. Taxpayers, who are entitled to the preferential policy of consumption tax refund (exemption) according to the regulations of Clause 1 of the Notice of the Ministry of Finance, the People’s Bank of China, the State Administration of Taxation on Continuing the Execution of Certain Consumption Tax Policies ofNaphthaand Fuel Oil (Cai Shui [2011] No. 87) and the Announcement of the State Administration of Taxation, the General Administration of Customs on the Refund of Consumption Tax on Chemical Products of Ethene and Aromatic Hydrocarbon Produced from Naphtha and Fuel Oil (Announcement No. 29 of State Administration of Taxation and General Administration of Customs in 2013), shall go through qualification record-for- reference formalities according to the following regulations:

 

  1. The taxpayers shall, within the first tax declaration period after applying for the refund(exemption) of the consumption tax, submit qualification record-for-reference materials as part of declaration materials to the in-charge taxation authorities;

 

  1. Where matters of qualification record-for-reference change, taxpayers shall, pursuant to the regulations of Clause 10 of the Provisional Measures for the Refund (Exemption) of the Consumption Tax on Naphthaand Fuel Oil Which Are Used to Produce Chemical Products of Ethene and Aromatic Hydrocarbon (Announcement No. 36 of State Administration of Taxation in 2012), go through the formalities for the changes of qualification record-for reference matters;

 

  1. Taxpayers, who have obtained qualifications for the refund (exemption) of tax before the execution of this Announcement, do not need to go through the formalities of qualification record-for-reference anew.

The above-mentioned qualification record-for-reference materials refer to materials as stipulated in Clause 2 of the Announcement No. 29 of State Administration of Taxation and General Administration of Customs in 2013.

 

II. The Announcement shall come into effect as of August 1st, 2015. Clause 3 of the Provisional Measures for the Refund (Exemption) of Consumption Tax on Naphthaand Fuel Oil Which are Used to Produce Chemical Products of Ethene and Aromatic Hydrocarbon shall be nullified simultaneously.

 

The announcement is hereby given.

 

 

State Administration of Taxation

July 24th, 2015

 

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