The National Income Commission of Every province, autonomous region, municipality directly under the Central Government and cities with independent planing power:

From 1996,The national Income Commission reverted the method for applied "tax (special for exports) pay-in slip" (here after in "special purpose tax note") with approved export back tax collated with the electric message of special purpose tax note which opened by relevant duty office , except a few sections fairly good execute this stipulation, there are only 30% message be recorded appealed to higher count or collated in most sections, The effictiveness for executing is not good. For completely resolving the problems which now be in the control for special purpose tax note, and earnest carrying out the state council's spirit of the instructions for further energized the control for export back tax, at present note as follows:

1. To actualize the control for special purpose export note, is an important measure to energize the control for export back tax, prevent wangling export back tax. The duty office at all levels should very make much of this work, taking feasible measure, earnest carrying out and executing the Commission's stipulations. The difference income commission at province level should assign one leader at general level to in charge of leading, organizing, coordinating this work, the department -export and import, levy, account, center of message ,which related to this work , should each one does it's duty, work in with each other, opening the work with active and in charging attitude.

2. Upon the strength of practical situation, at present stipulated the principle of division of duties for every department as follows: the accounting departments in charge of taking out ,keeping, verification of the special purpose tax note, according to stipulations which currently in effect; the department for levying advance payment of tax of special purpose tax note, in charge of the special purpose tax note's opening, verification after tax, and transfer the electric message which has made to message department, and so on; the message department in charge of drawing up the relevant software , transmission of the special purpose tax note's electric message, proffer technology support and so on. The control department for export and import duty, in charge of the feedback after the message used, coordinated the work and supervised the situation for executing in different link.

As the situation are difference at setting the setup ,function of department in different section and different level duty office, so the division of duties of different province level department for this job, could proprietly adjust on basis on the above principle stipulation.

The software which drawen up by message department, should bring into the levy software, actualized unitive control.


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