国家税务总局关于出口货物专用税票电子信息审核有关问题的通知 Circular of the State Administration of Taxation on Audit of E-information of Special Tax Receipt of Exports

国家税务总局关于出口货物专用税票电子信息审核有关问题的通知 Circular of the State Administration of Taxation on Audit of E-information of Special Tax Receipt of Exports

国税函[2003]1392号

颁布日期：20031230 　实施日期：20040101 　颁布单位：国家税务总局

　　No.1392 （2003） of State Administration of Taxation

　　December 30， 2003

　　The departments and offices of all the provinces， autonomous regions， municipalities directly under the Central Government， and cities under separate State Planning：

　　In order to ensure the implement of the spirit of the provision promulgated on reform of the export refunds by the State Council and to increase the efficiency of the audit of export refunds， the State Administration of Taxation decided to， on the base of the improvement and stable functioning of the second phase of the Gold-tax project， cancel the audit of the E- information of the special tax warrant of exports and the list of tax payment certificate （hereinafter referred to as special tax receipt ）when the competent tax authorities run the audit procedure of the export refunds of the exports declared at the custom after the date of January 1， 2004（subject to the date signed in the Bill of Entry） except the items listed in the Article 2 of this circular. We hereby give our notice as follows regarding the concerning matters：

　　1. To the exports declared at the custom after January 1， 2004， the competent tax authorities shall， in the course of running the audit procedure of export refunds， verify the export

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