In order to consummate the export tax policy of the golden ingredient product, the national tax affairs bureau sent out the notice on the other day, implemented the export tax-free policy of the golden ingredient product with 27 customs commodity code, and made clear and thin about the correlated problems.

The notice is clear that the exportation enterprise should carry out the additional-tax -free policy when exporting the golden ingredient product.  The corresponding income tax amount will be changed over to cost processing but not be reimbursed or arrived at the buckle any longer.

After the exportation enterprise exports the golden ingredient product listed on the notice, it must hold the certificate stipulated by exportation draw-back (exempts) tax affairs to fill in a form "Exportation to Golden Product Form'' monthly to the responsible tax affairs institution tax reimbursement department (one type two associations, first association preserves enterprise, second association hands over by tax reimburse department).  The tax reimbursement department checks out "Exportation Golden Product Tax-free Proof'' sent by exportation enterprise and the stipulation certificate and draws up "Exportation to Golden Product Tax-free Proof'' after the verification is unmistakable.  The exportation enterprise holds "Exportation to Golden Product Tax-free Proof'' (third association) to report to tax-free to the taxation department, the taxation department will go through the tax-free formalities after bumping and verifying unmistakably tax-free report of exportation enterprise with the "Exportation to Golden Product Tax-free Proof'' drawed up by tax reimbursement department.

If the exportation enterprise does not report tax-free exportation golden product to the responsible tax affairs in the stipulation deadline, it must raise selling tax amount according to the related stipulation of "National Tax Affairs Bureau about Cargo to Draw back (Exempts) Tax Management Related Question Notice'', "National Tax Affair Bureau about the Exportation Enterprise Having not Reported Cargo to Draw back (Exempts) Tax Related Question Notice within the Deadline''