To standardize the order of foreign trade export business, the state administration of taxation, the ministry of commerce recently issued a circular, clear rules, since March 1, 2006 (in the export date marked on export goods declaration form), any proprietary or entrust the export business has the following 7 kinds of circumstances, export enterprises may not be the business to the tax authorities for tax refund (exemption) of exported goods. This is seven kinds of behavior:

　　Blank - export enterprises will be specified in the verification of export goods customs declaration, export and export tax refund (exemption) documents to in addition to the signed contract to the forwarding company and customs broker, or by the forwarder designated by the foreign importer company (providing the contract or other relevant certificates) of the unit or individual other than use.

　　Export enterprises with proprietary name export, the export business is essentially by the company and its investment companies other than the operator (or enterprise, individual operators and other individuals) under the guise of the name of the export enterprise operation is completed.

　　- export enterprises exported proprietary name, its exports with a batch of goods already signed the purchase contract, and sign an agency export contract (or agreement).

　　- export goods after customs clearance, export enterprises themselves or entrust freight carrier for this cargo shipping bill of lading (other mode of transportation, the carrier to the shipper's shipping documents shall prevail) modifications of commodity, specifications, etc, due to export goods customs declaration related to Marine bill of lading content correctly.

　　Exports, export enterprises with proprietary name, but do not assume the quality of export goods, foreign exchange settlement or tax risk, namely the export goods quality problems not bear responsibility for the foreign claims (except have agreed in the contract quality responsibility undertaker);Don't fail to settlement cause can't cancel after verification responsibility (except agreed settlement responsibility undertaker is included in the contract); Do not assume the export tax rebate for personal data, documents, etc problems tax liability is caused.

　　- export enterprises is not involved in export activities, accept and engaged in by the middleman to introduce other export business, but it is still in the name of the proprietary exports.

　　- other violations of laws and regulations related to national export tax rebates.

　　Two department made it clear that one of export enterprises who engaged in the business and the declaration of tax refund (exemption), once found, the business has tax refund (exemption) shall be recovered, not tax refund (exemption) will no longer deal with.Defrauding export tax rebate, the tax authorities recovered its defraud tax refunds, and be fined more than twice and less than five times the defraud tax rebates; And approval by the tax authorities in (provincial) at or above the provincial level, stop the export tax refund rights. More than half of During the stop right of export tax rebates, export of this enterprise self-management, delegate or agent of the goods, shall not handle export tax refund (exemption).