Five departments jointly issued a document to standardize the management of goods export services subject to domestic taxes

specific content
In order to thoroughly implement the decisions and deployments of the Party Central Committee and the State Council, further optimize the business environment, and promote the high-quality development of foreign trade exports, the following announcement will be made regarding the management of export services for taxable goods (hereinafter referred to as taxable goods):
1、 Taxpayers exporting taxable goods shall be subject to value-added tax and consumption tax as if they were domestic sales goods in accordance with current relevant regulations.
The taxable goods referred to in this announcement refer to the exported goods that are subject to value-added tax and consumption tax policies as stipulated in Article 7 and Article 8 of the “Notice of the Ministry of Finance and the State Administration of Taxation on the Policies of Value added Tax and Consumption Tax on Exported Goods and Services” (Caishui [2012] No. 39).
2、 Taxpayers who engage in self operated or commissioned export of taxable goods shall declare and pay value-added tax and consumption tax in accordance with the unified regulations on the payment of value-added tax and consumption tax for domestic sales of goods. The specific scope of applicable taxation policies and the calculation of taxable amounts shall be implemented in accordance with Article 7, Article 8, and other provisions of the “Notice of the Ministry of Finance and the State Administration of Taxation on the Policies of Value added Tax and Consumption Tax on Exported Goods and Services” (Caishui [2012] No. 39).
3、 Taxpayers who export taxable goods shall handle tax related matters such as registration information confirmation with the tax department upon the first occurrence of tax obligations, and truthfully handle tax declaration in accordance with the declaration period and content determined by laws and administrative regulations.
If a taxpayer entrusts the export of taxable goods, the entrusting party shall apply to the competent tax authority for the issuance of a “Certificate of Entrusted Export Goods” within the value-added tax and consumption tax declaration period from the date of customs declaration of the goods for export to the following month, and transfer it to the entrusted party. The entrusted party shall apply to the competent tax authority for the issuance of a “Certificate of Entrusted Export Goods” with this certificate.
4、 Taxpayers who export or entrust the export of taxable goods shall handle customs procedures in accordance with regulations, and fill out export declaration forms in a standardized, complete, and accurate manner.
Before declaring the export of taxable goods to the customs, taxpayers should complete registration information confirmation with the tax department through the electronic tax bureau or tax service hall. If the registration information confirmation has not been completed with the tax department, or if it belongs to tax abnormal situations such as cancellation, abnormality, or evasion (loss of contact), relevant tax related matters must be handled before handling customs procedures.
Intermediary organizations and their employees engaged in comprehensive foreign trade services such as freight forwarding, customs declaration, accounting, taxation, etc. shall carry out relevant business in accordance with laws and regulations.
5、 Taxpayers who export taxable goods shall apply for tax deregistration with the market supervision department before applying for deregistration, and shall apply for deregistration with the market supervision department with a tax clearance certificate. If the market supervision department and the tax department have shared tax clearance information, taxpayers do not need to submit a paper tax clearance certificate.
6、 Taxpayers, customs declaration enterprises, customs declaration personnel and other related personnel who export taxable goods shall not forge, alter, buy or sell customs declaration forms, fabricate export business, falsely declare the value of goods, underreport the value of goods, etc. If there are illegal acts such as forging, altering, buying or selling customs declaration forms, fabricating export business, underreporting the value of goods, evading tax payments, or assisting in the implementation of the above illegal acts, relevant departments shall handle them according to their respective responsibilities and in accordance with relevant laws and regulations such as the Tax Collection and Administration Law of the People’s Republic of China and the Regulations on the Implementation of Customs Administrative Penalties of the People’s Republic of China; If it constitutes a crime, it shall be transferred to the judicial organs for criminal responsibility in accordance with the law.
7、 Enterprises exporting goods shall calculate and pay enterprise income tax in accordance with the law.
8、 Other tax management matters related to export taxable goods that are not explicitly stated in this announcement shall continue to be implemented in accordance with current regulations.
9、 This announcement shall come into effect from the date of issuance.