Notice on the issue of import of naphtha consumption tax before return

Date：2017-09-16

       The ministry of finance in the provinces, autonomous regions and municipalities directly under the central government, cities under separate state planning, the financial ombudsman office guangdong branch, each directly under the customs by the customs general administration, the provinces, autonomous regions and municipalities directly under the central government, cities under separate state planning state tax bureau:

       According to the state council on the implementation of the prices of refined oil products and taxes and fees reform circular (guo fa [2008] no. 37) concerned regulation, on January 1, 2009 to December 31, 2010, used for ethylene and aromatic products imported raw materials for the import link tax already paid on the naphtha returned, now the matters related to notice the following:

       A, on January 1, 2009 to December 31, 2010, the territory of China entrust import naphtha production enterprises (hereinafter referred to as enterprises), with imported naphtha as raw material to produce ethylene and aromatic products, return may apply for the import link tax already paid (hereinafter referred to as the tax).

       The time of import of naphtha is subject to the time of declaration of import declaration.

       Products of ethylene, propylene and butadiene; Aromatic products specifically refer to benzene, toluene, xylene.

       Four, production enterprise shall in this notice issued within 30 days to seat the financial ombudsman office (hereinafter referred to as the commissioners office) to put on record, and establish the naphtha to use parameter, record, import, buy, domestic production of naphtha respectively the number and use imported naphtha as raw material to produce ethylene and aromatic products.

       Five, the commissioners office responsible for checking whether apply for tax imported naphtha production enterprises as ethylene and aromatic products all raw materials, and produce the products, and after confirmed the production enterprise to apply for issue the audit opinion (namely naphtha end-use). The provisions of article 4 and article 5 of this circular shall be carried out in accordance with the provisions of the regulations on the record of imported naphtha (see annex).

       Six, production enterprises as one of the following ACTS, shall not issue a tax credit: (a) is not in accordance with the notice requirements for the record and establish naphtha to use parameter, all imported naphtha shall not issue a refund. (2) if the imported naphtha is resold to other enterprises, the resale of imported naphtha oil shall not be returned; (3) the imported naphtha oil shall be used for other purposes and the imported naphtha oil for other USES shall not be used for tax return.

       Seven, manufacturing enterprises obtain local commissioners office after the audit certificate, together with the declaration forms of import cargo, customs special material such as payment and automatic import license, apply to the tax to the customs tax, approved by the customs in accordance with the program reported to the ministry of finance. The specific declaration and approval procedures shall be handled in accordance with the measures for the administration of tax return (accounting [2009] no. 84) in accordance with the tax administration of the state administration of taxation of the people's bank of China.

       The production enterprises shall voluntarily accept the supervision and inspection of the relevant departments after they have obtained the tax return on the consumption tax. Supervision department finds that corporate fraud of back taxes, tax return should be back in time, and handed over to the Treasury in accordance with the financial illegal punishment punishment ordinance (state council order no. 427) for processing.

       9. This notice shall be implemented from the date of the issuance of the notice, which shall be interpreted by the ministry of finance and the general administration of customs and the state administration of taxation.

       Annex: procedures for the examination and approval of imported naphtha oil