Notice of State Administration of Taxation and State Administration of Foreign Exchange about the Issues Related to Submission of Tax Receipt Testimonies and Tax-paid Vouchers for Transfer of Properties to Foreign Countries
Jing Di Shui Fa[2005]No. 159

  
To the local taxation bureau and sub-bureau of each district and county, and each department and unit directly under Beijing Local Taxation Bureau:
　　Notice of State Administration of Taxation and State Administration of Foreign Exchange about the Issues Related to Submission of Tax Receipt Testimonies and Tax-paid Vouchers for Transfer of Properties to Foreign Countries (Guo Shui Fa＿2005ヽNo. 13) is hereby forwarded to your, and the following requirements are put forward according to the actual working needs of Beijing municipality, please follow and implement them.
　　1. When handling the tax receipt testimonies and tax-paid vouchers to be submitted due to transfer of personal properties, the acceptance procedures, application forms for tax payers, file and document management, countermark, official seal stamping and other matters can, temporarily, be handled in accordance with the stipulations of Notice of State Administration of Taxation and State Administration of Foreign Exchange about the Issues Related to Submission of Tax receipt testimonies and Tax-paid Vouchers for Sale and Payment of Foreign Exchange under Non-trade and Partial Capital Items Forwarded by Beijing Local Taxation Bureau (Jing Di Shui Zheng＿2000ヽNo. 102).
　　2. The tax receipt testimonies are printed by each competent unit according to the actual needs.
　　3. A serial number of tax receipt testimony to be issued consists of: year, district (county), personal property and order number. Taking a tax receipt testimony issued by Taxation Bureau of Dongcheng District in 2005 as an example: 2005 Dong Di Shui Ge Cai 00001.
Mar 25, 2005

Notice of State Administration of Taxation and State Administration of Foreign Exchange about the Issues Related to Submission of Tax Receipt Testimonies and Tax-paid Vouchers for Transfer of Properties to Foreign Countries
Guo Shui Fa[2005]No. 13
To the taxation bureau SAT and local taxation bureau of each province, autonomous region, city directly under the Central Government and city directly under State planning, sub-bureau SAFE of each province, autonomous region and city directly under the Central Government, and sub-bureau of Shenzhen, Dalian, Qingdao, Xiamen and Ningbo:
　　In order to implement Measures for Management of Transfer of Personal Properties to Foreign Countries and Sale and Payment of Foreign Exchange (Announcement of People¨s Bank of China＿2004ヽNo. 16, hereinafter referred to as ＾Measures￣), facilitate applicants to handle business and avoid tax erosion of the State, the notice about the issues related to submission of tax receipt testimonies or tax-paid vouchers for transfer of personal properties to foreign countries is given as the follows:
　　1. Tax authorities verify the tax payment situations of applicants. The tax receipt testimonies are respectively issued by state taxation bureaus and local taxation bureaus of the countries where the incomes are generated or where the properties are according to the categories and orgins of incomes or properties.
　　2. Any applicant having obtained tax-paid voucher for the properties to be transferred can submit the tax-paid voucher directly to the department of foreign exchange administration, and it¨s not necessary to further apply for tax receipt testimony.
　　If the total value of properties of an applicant planned to be transferred is less than RMB 150,000, the applicant needs not apply for tax receipt testimony from the tax authorities.
　　3. The procedures for an applicant to apply for tax receipt testimony are shown as follows:
　　(1) The applicant submits relevant documents according to Article 5 of this Notice, and apply for tax receipt testimony from the state taxation bureau and local taxation bureau separately according to the type and place of source of the applicant¨s property.
　　The tax authorities issuing tax receipt testimony is a state taxation bureau and a local taxation bureau of county level or above.
　　(2) If the documents submitted by the applicant are complete, the tax authorities should issue the tax administration within 15 days; in case of incomplete documents, the tax receipt testimony will not be issued unless the applicant submits the remained complementary documents.
　　(3) In case the applicant has any tax unpaid, tax receipt testimony can be issued after the applicant finishes tax declaration.
　　(4) In the event that the tax authorities consider (well-grounded) that the applicant has involved in tax evasion, tax fraud, etc, and the applicant is subject to investigation, the tax receipt testimony will not be issued until the investigation is completed and the tax is paid.
　　In the event that the name and appellation of the applicant is not in conformity with the tax payer, the tax authorities only issue a confirming documentation to the tax payer, and the applicant should submit the attestation proving his/her relation with the tax payer to the department of foreign exchange administration.
　　4. The internal working procedures for tax authorities to issue tax receipt testimonies are decided by the state taxation bureau and local taxation bureau of each province, autonomous region, city directly under the Central Government and city directly under State planning.
　　5. Documentations that the applicant shall submit when applying for tax receipt testimony are: a copy of Individual Income Tax Withholding Return (containing detailed information about the applicant) submitted by the withholding and remitting unit, originals of Individual Industrial and Commercial Household Income Tax Annual Return and Individual Contracting and Leasing Operation Income Tax Annual Return, and originals of relevant contracts and agreements, vouchers for relevant income tax payment, and other relevant materials required by the tax authorities.
　　In terms of realization of property, the applicant shall submit the contract, invoice and other documentations related to the transaction.
　　Where necessary, the tax authorities should issue a testimony according to the actual tax levied from the applicant and examine whether the applicant has any tax unpaid, and it¨s strictly forbidden to issue any false testimony.
　　Any applicant that gains tax receipt testimony by fabricating false basis for tax calculation, forging and altering tax receipt testimony will be punished in pursuance with Law of the Peoples Republic of China on the Administration of Tax Collection and its enforcement regulations.
　　6. The tax authorities should strengthen communication and collaboration with local department of foreign exchange administration, establish a mechanism of regular coordination, and jointly prevent tax erosion of the State. The tax authorities should report the information of any tax payer committed taxation violation and could have transferred properties to the department of foreign exchange administration lest any applicant transfers properties illegally. Any suspicion of tax evasion on any applicant should be reported to relevant department of tax authorities in time.
　　7. Where the condition permits, an electric information exchange system should be established between the tax authorities and the department of foreign exchange administration, and an electric tax receipt testimony transmission, comparison, statistics, analysis and evaluation system should be established.
Each local taxation bureau and department of foreign exchange administration should report the problems encountered during implementation to State Administration of Taxation and State Administration of Foreign Exchange in time.
　　Annex: Format of Tax Receipt Testimony
　Jan 31, 2005