【Policy】The Administration of Taxation Points Out the Export Container Tax Rebate Policy

2014/10/28

    The administration of taxation anounced a proclamation, to cleary the tax rebate (tax exemption)problem of enterprise export container, from 2014, foreign trade enterprise export container implement the tax rebate policy which is the same as the manufacturing enterprise export container, the XinZao container exported from enterprise to container yard, if it obtained the expror goods customs declaration and other rebate vouchers, will be permited to refund.

    As to the exporting problem of XinZao container, the administration of taxation and General administration of customs jointly issued《the Notice of State administration General administration of customs about the tax rebate problem of exporting container》(SAT Issue[1998]48号), it regulates thaht produced exporting XinZao container by manufacturing enterprise, deliver to the appoint container yard and obtain the customs declaration of exporting goods(exclusive use for tax rebate), even though it have not fill out the information of the name of transport facility etc., still permit to transact tax rebate.

    Along with the diversification of the mode of enterprise management, some foreign trade interprise also export XinZao container through above-mentioned mode, the clearance of the container are not as general cargo when exporting, but exported together as other cargo or transport facility, so the customs declaration can not fill the name of the transport machine, voyage etc., informations, it can not fully satisfy the conditions of export rebate examination.

    For the fair taxation, and further promote the development of the foreign trade, the State administration of taxation clarified the tax rebate regulations of the enterprise exporting XinZao containers, unified the Xinzao container exported from the enterprise to container yard, obtain the  obtain the customs declaration of exporting goods(exclusive use for tax rebate), and at the same time comform to the other regulations of tax rebate, will be permited to transact tax rebate. This regulation unified the export tax rebate policy of container foreign trade and manufacturing enterprises.