Announcement of the Guangdong Provincial Office of the State Taxation Bureau on the Implementation of the Measures for the Classified Administration of Enterprises Eligible for Export Tax Refund (Exemption)

• Document Number：Announcement No. 20 [2016] of the Guangdong Provincial Office of the State Taxation Bureau
• Area of Law： Taxation
• Level of Authority： Local Regulatory Documents
• Date issued：09-07-2016
• Effective Date：09-01-2016
• Status： Effective
• Issuing Authority： Guangdong Provincial Office, State Administration of Taxation

Announcement of the Guangdong Provincial Office of the State Taxation Bureau on the Implementation of the Measures for the Classified Administration of Enterprises Eligible for Export Tax Refund (Exemption)
（Announcement No. 20 [2016]）
In accordance with the Announcement of the State Administration of Taxation on Issuing the Revised Measures for the Classified Administration of Enterprises Eligible for Export Tax Refund (Exemption) (Announcement No. 46 [2016] of the State Administration of Taxation, hereinafter referred to as the “Measures”) and the relevant provisions on tax refund (exemption) for export goods, labor and services, in light of the actuality of the export enterprises in our province, the relevant supplementary matters are hereby announced as follows:
I. The net asset of an export enterprise in Class I by the end of the previous year shall be determined based on the ending net asset stated on the annual financial statements submitted by the taxpayer to the competent tax authority in accordance with the Announcement on Regulating the Administration of the Filing of Financial Statements by Taxpayers (Announcement No. 2 [2011] of the Guangdong Provincial Office of the State Administration of Taxation) or on the audit report issued by an intermediary agency with statutory qualification.
II. Other dishonest behaviors or risks prescribed by the provincial state taxation bureau in item (5) of Article 6 of the Measures include:
1. It was found in the previous year by the commodity inspection, customs, foreign exchange administration or any other department conducting supervision and inspection of matters concerning export goods that the export business of the export enterprise was false or its application materials were fabricated or untrue, but the said act did not reach the punishment standard of any of the aforesaid departments.
2. By the time of assessment, the export enterprise has completed registration for business suspension.
3. By the time of assessment, it is found that the declared tax refunds on goods purchased from commercial and trade circulation enterprises account for more than 40% of the tax refunds declared by the foreign trade enterprise in the previous year.
4. Other dishonest behaviors or risks.
III. Other dishonest behaviors or risks prescribed by provincial state taxation bureau in item (9) of Article 7 of the Measures include:
1. It was found in the previous year by the commodity inspection, customs, foreign exchange administration or any other department conducting supervision and inspection of matters concerning export goods that the export business of the export enterprise was false or its application materials were fabricated or un rue, and the enterprise had been punished by any of the aforesaid departments.
2. By the time of assessment, the export enterprise is listed as an abnormal taxpayer.
3. Other serious dishonest behaviors or risks.
IV. This Announcement shall come into force on September 1, 2016.
State Taxation Bureau of Guangdong Province
September 7, 2016