Seven Behaviors Not Allow for Export Tax Refund

Export tax refund is a measure that the state uses tax lever to encourage export. Generally it is divided into two categories, one is to refund the import tax paid, that is the export product enterprises imported raw materials or semi-finished products to process into products for export; the second is to refund the domestic tax paid, that is, when the enterprise declares the goods for export, it will refund the domestic tax paid for the production of the export goods. Export tax refund is adopted by countries around the world which constructively to enhance the competitiveness of their products in the international market. But following 7 behaviors can not be allowed for export tax refund.

1.An export enterprise exports in its own name, and however its export business is essentially completed by other operators (or enterprises, individual operators and other individuals) other than the enterprise and the enterprise it invests in under the guise of the name of the export enterprise.

2.After the Customs inspection and release of the export goods, the export enterprise or the entrusted forwarder shall modify the name and specifications of the goods on the ocean Bill of Lading of the goods (in case of other modes of transport, the transport documents submitted by the carrier to the consignor shall prevail), resulting in the inconsistency between the declaration form of the export goods and the relevant contents of the Bill of Lading.

3.Export enterprises export in the name of their own, but do not assume the quality of the export goods, foreign exchange settlement or tax refund risk, that is, the quality of the export goods do not assume the foreign claims liability (the contract has agreed in the quality responsibility as the exception); Do not bear the responsibility and settlement of foreign exchange and thus cannot be written off (except those who have agreed on the responsibility of settlement of foreign exchange in the contract); It does not assume the liability for repaying tax due to problems in the materials and documents used for declaration of export tax refund.

4.Where an export enterprise exports the goods in the name of its own operation and signs either a purchase contract or an agency export contract or agreement for the same batch of goods it exports.

5.The export enterprise hands over the blank export goods declaration form, export income verification form and other export tax refund (exemption) documents to the forwarder company that signs the entrusting contract, the Customs declaration bank, or the forwarder company designated by the foreign importer (providing the contract agreement or other relevant certificates) to other units or individuals.

6.An export enterprise that is not actually participated in export business activities, but still engaged in its own name for the export business introduced by intermediaries.

7.Other acts that violate the relevant laws and regulations of the state on export tax refund.