State tax bureau for each province, Autonomous region, Municipality directly under the central government and Planned single arranged city,

In accordance to the reports from tax organs in the relative area and relative units, the crime of defrauding export tax rebating is gaining ground again with the increasing value of tax rebating to export commodity. From the special inspection for state export commodity tax returning (tax free ) in the fourth quarter of 1999, the crime of defrauding export tax rebating is little serious, "the export" commodity supplier involving defrauding tax rebating case is mainly from Shantou, Jieyang, Chaozhou, Shanwei etc. in Guangzhou province .In order to stick seriously the crime of defrauding tax rebating and protect the state property from damage, after studying, decree the circular as below,

1. The tax rebating organs in each level should strictly strengthen the tax rebating(tax free) management to the purchased export commodity from Shantou area in Guang zhou province. For the export enterprise which export commodity is supplied by or have any connection with Shantou city in Guangzhou province, (including Chaoyang, Denghai and nan ao) Jieyang city( including Puning, Jiedong,Jiexi and Huilai), Chaozhou city (including Chaoan and Raoping) Shawei city (including Hafeng, Lufeng and Luhe) city, district and county etc., no matter where the export enterprises declare to the custom and settle the foreign currency, no matter the export enterprise for tax rebating is with the arrangement method of A,B or C ,the tax rebating should be done at the base of the declared tax rebating documents is genuine and complete , all the computer information is correct and after checking dispel all the doubts, it is not allowed only take the documents complete and true as reason and do not check the other item.

2. For all the enterprises who applicant the export tax rebating for the commodity purchased from the tax defrauding decreed frequently take place area mentioned above, the tax organs in each level in charge of tax rebating while examine the tax returning documents, verifying declaration and computer information ,should reply by letter in accordance with the ( circular of strengthen the tax management of export commodity and prevent tax defrauding by state general tax bureau) (state tax (1999) no.228) .The state general tax bureau repeat, for the export enterprise the commodity purchased from the tax defrauding frequently found area get tax defrauding due to the tax organs did not reply by letter, verify earnestly or due to tax organs in the commodity supply area did not reply by letter seriously, and the content in the letter are not genuine, the relative tax organs and the persons should be punished seriously in accordance with the resolution of striking seriously the export tax defrauding and severely punishing the law and discipline violating activity in finance and monetary tax area) (state (1996) N0 4).


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