Issuing unit: Xiamen State Taxation Bureau.

[Posting Time] 2007 1220

All foreign trade export enterprises:

In order to further improve the measures for the administration of export tax refund (exemption) for foreign trade enterprises, according to the Notice of State Taxation Administration of The People's Republic of China on the Time Limit for Foreign Trade Enterprises to Declare Export Tax Refund (Guo [2007]1150), the relevant issues concerning the time limit for foreign trade enterprises to declare export tax refund in our city are hereby clarified as follows:

1. The implementation time of this notice starts from June 65438+ 10/in 2008, subject to the date of tax refund declaration.

2. Deadline for declaration: If the deadline for goods declaration is 90 days before 10 every month, the tax refund shall be declared within the VAT tax declaration period of that month (postponed on holidays and legal public holidays); If the deadline for filing is after 10 days (including 10 days), it can be extended to the next month's deadline for VAT tax filing.

Three, the previous provisions are inconsistent with this notice, this notice shall prevail.

Xiamen State Taxation Bureau