Announcement on Administrative Issues Related to the Approval Process for Revoking the Eligibility for Tax Refunds for Ethylene and Aromatic Hydrocarbon Production Enterprises

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**Announcement by the State Taxation Administration on Issues Related to the Management of the Approval Process for Granting Tax Refund Eligibility to Ethylene and Aromatic Hydrocarbon Production Enterprises In accordance with the “Decision of the State Council on Repealing Non-administrative License Approval Procedures” (Guo Fa [2015] No. 27) and the “Announcement issued by the **State Taxation Administration” (**State Taxation Administration Announcement 2015 No. 43), the following provisions are hereby made regarding the management of the approval process for granting tax refund eligibility to enterprises that produce ethylene and aromatic hydrocarbons: 1. Taxpayers who are eligible for preferential treatment in terms of tax refunds (or exemptions) in accordance with the provisions of the “Notice by the Ministry of Finance, the People’s Bank of China, and the **State Taxation Administration on Continuing to Implement Certain Policies Regarding Consumption Tax on Naphtha and Fuel Oil” (Cai Shui [2011] No. 87) and the “Announcement by the **State Taxation Administration and the General Administration of Customs on Issues Related to Tax Refunds for the Consumption Tax on Naphtha, Fuel Oil, and Chemical Products Produced from Them” (**State Taxation Administration and General Administration of Customs Announcement 2013 No. 29) shall go through the procedures for registering their eligibility as follows: (1) Taxpayers must submit the relevant documentation for registering their eligibility as part of their tax return documents during the first tax filing period in which they apply for a tax refund (or exemption), to the competent tax authorities； 　　(II) In the event of any changes in the matters related to qualification registration, the procedures for updating such registration details shall be carried out in accordance with Article 10 of the Interim Measures for the Refund (Exemption) of Consumption Tax on Naphtha and Fuel Oil Used in the Production of Ethylene and Aromatic Chemical Products (issued by the State Taxation Administration in Announcement No. 36 of 2012) ； 　　(III) Taxpayers who had already obtained the qualification for a refund (exemption) of consumption tax prior to the implementation of this announcement do not need to go through the procedure for re-registering such qualification. 　　The aforementioned qualification registration documents refer to the documents specified in Article 2 of Announcement No. 29 of 2013 issued by the State Taxation Administration and the General Administration of Customs. 　　II. This announcement shall come into force as of August 1, 2015. Article 3 of the Interim Measures for the Reduction or Exemption of Consumption Tax on Naphtha and Fuel Oil Used in the Production of Ethylene and Aromatic Chemical Products is also repealed simultaneously. 　　This is to announce. **State Taxation Administration, July 24, 2015