Announcement of the Beijing Municipal Office of the State Administration of Taxation on Expanding the Scope of the Pilot Program of Paperless Administration of Export Tax Refund (Exemption)

· Document Number：Announcement No. 1 [2017] of the Beijing Municipal Office of the State Administration of Taxation

· Area of Law： Taxation

· Level of Authority： Local Regulatory Documents

· Date issued：01-11-2017

· Effective Date：01-11-2017

· Status： Effective

· Issuing Authority： Beijing Municipal Office, State Administration of Taxation

Announcement of the Beijing Municipal Office of the State Administration of Taxation on Expanding the Scope of thePilot Program of Paperless Administration of Export Tax Refund (Exemption)
(Announcement No. 1 [2017] of the Beijing Municipal Office of the State Administration of Taxation)
In order to thoroughly implement the “Spring Breeze Action to Facilitate Citizens' Handling of Tax Affairs,” implement the action plan for “Internet + Tax Administration,” and further optimize export tax refund services, in accordance with the spirit of the relevant documents of the State Administration of Taxation, the Beijing Municipal Office of the State Administration of Taxation has decided to expand the scope of the pilot program of paperless administration of export tax refund (exemption) on the basis of the early-stagepilot program of paperless administration of export tax refund (exemption). The relevant issues are hereby announced as follows:
I. The state taxation bureaus of all districts (regions) and all institutions directly under such state taxation bureaus with the approval power concerning export tax refund (exemption) in Beijing Municipality are entities included in the pilot program of paperless administration of export tax refund (exemption). The enterprises that have undergone export refund (exemption) recordation with the aforesaid entities and concurrently meet the following conditions may become pilot enterprises upon confirmation by the competent tax authorities:
(1) The enterprises voluntarily submit to the competent tax authorities a Recordation Form for Paperless Administration of Export Tax Refund (Exemption) (see Annex), apply for inclusion into the pilot program of paperless administration of export tax refund (exemption), and make a commitment with respect to the availability of the relevant declaration materials for future reference by enterprises.
(2) Their category in the categorized administration of enterprises eligible for export tax refund (exemption) is determined as Class I, II or III.
(3) They hold tax-control digital signature certificates (tax-control disks or golden tax disks).
(4) They are able to submit as required the electronic data on all declaration materials for export tax refund (exemption) with digital certificate signatures.
II. At the time of official declaration for export tax refund (exemption), pilot enterprises are no longer required to submit paper application forms or paper certificates, and may only provide the electronic data on official declaration with digital certificate signatures, and the paper materials that shall be submitted to the competent tax authorities in accordance with the former provisions shall be retained for future reference by enterprises. Pilot enterprises still need to provide paper certificates if the electronic data on official declaration cannot be generated. The electronic data on official declaration shall be submitted through the Export Tax Refund module on the website of the Beijing Municipal Office of the State Administration of Taxation.
III. The time of official declaration for tax refund (exemption) by a pilot enterprise shall be the data uploading time as recorded in the Export Tax Refund module on the website of the Beijing Municipal Office of the State Administration of Taxation. The time when a declaration is accepted by a tax authority shall be the time as indicated in the acceptance documents.
IV. While making an official declaration, a pilot enterprise shall bind the declaration materials into book forms for safekeeping on the basis of the declaration batches and the sequence of declaration forms.
V. Where any export tax refund business under early warning, suspected obtainment of export tax refunds by fraud or any other doubtful point is found upon verification by the competent tax authority, the pilot enterprise shall provide its foreign exchange receipts, recordation documents, paper documents, etc.
VI. Where a pilot enterprise obtains any export tax refunds by fraud or is ineligible for participating in the pilot program, it shall be disqualified from participating in the pilot program. The competent tax authorities shall still administer ineligible enterprises or the eligible enterprises that are unwilling to participate in the pilot program through the current modes, and such enterprises need to concurrently submit paper declaration materials and electronic declaration data.
VII. The power to interpret this Announcement shall remain with the Beijing Municipal Office of the State Administration of Taxation.
VIII. This Announcement shall come into force on the date of issuance. The Announcement of the Beijing Municipal Office of the State Administration of Taxation on Conducting the Pilot Program of Paperless Administration of Export Tax Refund (Exemption) (Announcement No. 13 [2016], Beijing Municipal Office of the State Administration of Taxation) shall be repealed concurrently.
Annex: Recordation Form for Paperless Administration of Export Tax Refund (Exemption)
January 11, 2017