出口退(免)税认定审批制度（国外英文资料）.doc

出口退(免)税认定审批制度（国外英文资料） Export refund (exemption) tax recognition and approval system I. the unit of responsibility and the responsible person Responsibility unit: daqing city gives the road area the policy and regulations of the state tax bureau Responsible person: the person that manages person A, section chief, director Second, the examination and approval powers exercise the basis (1) the method of administration of the tax refund (exemption) of export goods (trial) (national tax issue, no. 51) 2, the state administration of taxation on implementing the to the foreign trade law of the Peoples Republic of China, the adjustment of export tax refund (exemption) tax to notice (guoshuihan [2004] no. 2004) Approval conditions and standards In compliance with the following conditions, it shall be approved: (1) domestic foreign trade enterprises with the right to import and export business (2) foreign trade enterprises with the right to import and export business (3) industrial and trade enterprises with the right to import and export, and the group trading companies with the integration of production and trade (4) domestic production enterprises and production group companies with the right to import and export (5) manufacturing foreign-invested enterprises (6) the foreign trade enterprise that does not have the right to import and export the right to export and export the products manufactured by the foreign trade enterprise 4, required information (1) the registration form of foreign trade dealers; Business license (copy) or business license issued by the administrative department for industry and commerce; Code certificates issued by the national bureau of technical supervision; Tax registration certificate (copy) issued by the tax authorities responsible for taxation; The general taxpayer certificate of VAT and the general taxpayers application for the approval of the examination and approval form; Certificate of registration of customs declaration issued by the cu