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各省、自治区、直辖市和计划单列市国家税务局,局内各单位: 根据国务院行政审批制度改革工作领导小组《关于搞好已调整行政审批项目后续工作的意见》(国审改发[2003]1号)的精神,为简化出口货物退(免)税企业分类管理办法,经商商务部,总局决定下放A类出口企业审批权,现将有关事项通知如下:一、将《国家税务总局关于出口货物退(免)税实行按企业分类管理的通知》(国税发[1998]95号)、《国家税务总局关于出口货物退(免)税实行按企业分类管理的补充通知》(国税发[2001]83号)规定的A类出口根据国务院行政审批制度改革工作领导小组《关于搞好已调整行政审批项目后续工作的意见》(国审改发[2003]1号)的精神,为简化出口货物退(免)税企业分类管理办法,经商商务部,总局决定下放A类出口企业审批权,现将有关事项通知如下:一、将《国家税务总局关于出口货物退(免)税实行按企业分类管理的通知》(国税发[1998]95号)、《国家税务总局关于出口货物退(免)税实行按企业分类管理的补充通知》(国税发[2001]83号)规定的A类出口企业审批权,自2003年1月1日起,一律下放到各省、自治区、直辖市和计划单列市国家税务局审批,不再上报国家税务总局审批。二、各省、自治区、直辖市和计划单列市国家税务局必须严格按照《国家税务总局关于出口货物退(免)税实行按企业分类管理的通知》(国税发[1998]95号)、《国家税务总局关于出口货物退(免)税实行按企业分类管理的补充通知》(国税发[2001]83号)规定的A类出口企业审批条件及标准等,进行A类出口企业的审批和出口货物退(免)税管理。审批认定的A类出口企业名单,必须上报总局备案。特此通知
State taxation bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate planning, and all units within the bureau: According to the State Council’s Administrative Review System Reform Leading Group, “On the Opinions on Adjusting the Follow-up Work of Administrative Approval Projects” (National Auditing Reform [2003] No. 1) In order to simplify the management of export tax rebate (exemption) enterprises, the General Administration of Commerce decided to decentralize the approval of Class A export enterprises. The relevant matters are hereby notified as follows: 1. The State Administration of Taxation shall revoke export goods ( Exemption from Taxes and the Implementation of Classified Management by Enterprises (Guo Shui Fa [1998] No. 95) and Supplementary Circular of the State Administration of Taxation on the Administration of Classified Management of Exported Goods Retired (Exemption from Taxes) (Guo Shui Fa [2001] No. 83) According to the spirit of the “Agreement on Resolving the Follow-up Work of Administrative Examination and Approval Projects” issued by the Leading Group of the State Council’s Administrative Approval System Reform Leading Group of the State Council for the purpose of simplifying export goods withdrawal (free) The taxation enterprise classification management method, the Ministry of Commerce, and the General Administration of Commerce decided to decentralize the approval authority for Class A export enterprises. The relevant matters are hereby notified as follows: 1. The State Administration of Taxation on Export Goods (Notice) Exemption of Taxes on Implementation of Classified Management by Enterprises (Guo Shui Fa [1998] No. 95) and Supplementary Notice of the State Administration of Taxation on the Administration of Classification of Exported Goods Retired (Exemption) Taxes by Enterprises (Guo Shui Fa [2001] 83 No. ) The approval power of Class A export enterprises as specified in January 1st, 2003 will be devolved to all the provinces, autonomous regions, municipalities directly under the Central Government, and separately listed by the State Administration of Taxation for approval, and will not be submitted to the State Administration of Taxation for approval. 2. The State Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and separately listed cities must strictly follow the “Notice of the State Administration of Taxation on the Administration of Export Goods Retirement (Exemption) Taxes by Enterprise Classification” (Guo Shui Fa [1998] No. 95) and “National Taxation. General Administration of Administration of Class A Export Enterprises Approval and Export Goods Retirement for Approval Criteria and Standards for Class A Export Enterprises as stipulated in the Supplementary Circular on the Administration of Classified Management of Enterprises (Guo Shui Fa [2001] No. 83) for Export Goods Retirement (Exemption) (Exempt) tax administration. The list of Class A export enterprises approved for examination and approval must be submitted to the General Administration of Statistics for the record. Notice is hereby given