Where the return of goods or the withdrawal of the customs declaration occurs after the completion of the tax refund on the export goods, the taxpayer shall repay the tax refunded according to the laws.

出口货物办理退税后发生退货或者退关的，纳税人应当依法补交已退的税款。

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This circular shall be effective from the date of June 1, 2004 (The specific time for implementation shall be the export date as indicated by the customs houses in the Declaration on Export Goods (Used specifically for export tax refund purpose).

本通知自2004年6月1日起执行〔具体实施时间按“出口货物报关单（出口退税联） 海关注明的出口日期为准〕。

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The base of export tax refund of every region as approved and verified by the State Council shall remain unchanged.

各地区出口退税基数维持经国务院批准核定的数额不变。

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The tax organ shall well plan for the tax refund (exemption) of exported goods, and do a good job in the analysis and report of the implementation thereof.

税务机关应做好出口货物退（免）税计划及其执行情况的分析、上报工作。

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If the intellectual property rights holder fails to lodge a lawsuit to the people's court within a reasonable time, the customs shall refund the guaranty bond.

知识产权权利人未能在合理期限 内向人民法院起诉的，海关应当退还担保金。

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The enterprises shall, after they receive the refund, transfer the refunded money to national capital within time limits, differentiating the situations as follows:

企业收到退税税款后，应区别以下情况在规定的期限内将所退税款转作国家资本金-

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The obligatory duty payer shall go through the relevant refund formalities within 3 months as of the day when it receives the notice.

纳税义务 人应当自收到通知之日起3个月内办理有关退税手续。

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if the accumulative reinvestment amount exceeds the above said limited amount, the tax to be refunded shall be calculated on the basis of the limited amount, and the part in excess shall not be entitled to tax refund.

超过上述限额的，按限额计算退税，超过部分不得计算 退税。

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The tax organ shall handle the withdrawal from or adjustment of the state treasury within the plan of tax refund (exemption) for export as ordered by the State Administration of Taxation.

税务机 关必须在国家税务总局下达的出口退（免）税计划内办理退库和调库。

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The scope of tax refund (exemption) of exported goods, the tax refund rate and the methods for tax refund (exemption) shall be subject to relevant provisions of the state.

出口货物的退（免）税范围、退税率和退（免）税方法，按国家有关规定执行。

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During the suspension of the right of tax refund, no formalities for tax refund (exemption) may be gone through for exported goods that are self operated, or are operated by means of entrustment and agency.

在出口退税权停止期间自营、委托和代理出口的货物，一律不予 办理退（免）税。

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Our supplementary notice concerning other relevant policies on tax refund for export is hereby giver as follows:

现将其他相关出口退税政策补充通知如下：

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The administrations in charge of tax refund shall establish exclusive accounts for records of investment total, names, quantities and prices of the domestic equipments to be purchased, and input the data concerned into computers.

主管出口退税的税务机关应建立台帐，将外商投资企业的投资总额、拟购进国产设备名称、数量、金额等有关情况登记造册，并输入计算机。

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Corresponding refund rate of the export goods that are trusted for processing before exporting shall apply to the processing fee.

对出口企业委托加工出口货物的加工费应按出口货物所对应的退税率办理退税。

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The tax organ shall, after accepting an exporter's declaration for tax refund (exemption) of exported goods, send a return receipt to the exporter and make registration of the declaration for tax refund (exemption) of exported goods.

税务机关受理出口商的出口货物退（免）税申报后，应为出口商出具回执，并对出口货 物退（免）税申报情况进行登记。

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