National tax bureaus of all province, autonomous regions, municipalities and cities specially designated in the state plan:
For purpose of strengthening the administration of tax-refunded and taking strict precaution against tax fraud, related issues are now announced as follows:
All tax authorities shall attach great importance to administration on tax levying and tax-refund of export commodities produced mainly by agricultural raw-material, and take tangible measures to prevent tax frauds.
All tax authorities shall enhance work of early warning and evaluation and analysis of export commodities produced mainly by agricultural raw-material. In case of discovering any abnormal increase of export quantity or price, tax authorities shall report to State Administration of Taxation immediately.
In case of discovering any abnormal increase of export quantity or price of export commodities produced mainly by agricultural raw-material that are small in size, light in weight, with high price and large margin between different classes (specifications), administrative tax authorities shall carry out fact - finding tour into the field, facilities, producing capacity, producing scale of the manufactures as well as the variety, quantity and tax situation, especially the related item of agricultural products purchasing invoices. As regard foreign trade enterprises, administrative tax authorities shall send a letter to investigation to local tax authorities and will handle in accordance with relevant reply.
State Administration of Taxation
Jul 12, 2006
