国家税务总局关于经保税区出口货物申报出口退（免）税有关问题的

颁布日期：20050329 　实施日期：20050329 　颁布单位：国家税务总局

Guo Shui Han [2005] No. 255

Bureau of state tax of Xiamen City：

Your Request for Instructions on Matters of Application for Export Tax Refund on Export Goods of Bonded Area （Xia Guo Shui Fa [2004] No. 194） has been received， the official reply after deliberation is given as follows：

Article 1 of the Circular of the State Administration of Taxation on Certain Matters of Export Tax Refund （Guo Shui Fa [2000] No.165） prescribes that， with respect to the goods sold to foreign traders by the export enterprise outside the bonded area via bonded area， the customs of the bonded area shall not issue the customs declaration of export goods for the entrance to the bonded area of goods （for export tax refund only） until the goods totally depart from the territory. Pursuant to this provision， the customs of the bonded area shall issue the customs declaration of export goods （for export tax refund only） based on the entering date of the goods into the bonded area after the goods depart from the territory， which may cause the export enterprise unavailable to export tax refund （exemption） due to the expiration of duration of refund declaration. In order to solve this problem， the State Administration of Taxation decides that： with respect to the export goods conforming to the provision of Article 1 of Guo Shui Fa [2000] No. 165， the export enterprise may declare export tax refund （exemption） based on the export date specified by the customs on the recording list of the last batch of export goods.

The State Administration of Taxation

March 29， 2005