Circular of the State Administration of Taxation on Printing and Distributing the Specific Provisions on Several Issues concerning Tax Rebate (Exemption) for Exported Goods

Circular of the State Administration of Taxation on Printing and Distributing the Specific Provisions on Several Issues concerning Tax Rebate (Exemption) for Exports

Guo Shui Fa [1999] No. 101

June 21, 1999

Offices of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government and cities specially designated in the state plan,

For the purpose of improving the policies on tax rebate (exemption) for exports and strengthening the administration of tax rebate (exemption) for exports, and after obtaining approval from the Ministry of Foreign Trade and Economic Cooperation and the General Administration of Customs, the State Administration of Taxation has formulated the Specific Provisions on Several Issues concerning Tax Rebate (Exemption) for Exports. These Provisions are hereby printed and distributed to you for your implementation. If any problem arises during the implementation of these Provisions, please report to the State Administration of Taxation timely.

Appendix:
Specific Provisions on Several Issues concerning Tax Rebate (Exemption) for Exports

For the purpose of facilitating the export of China-made products, solving problems in relation to the existing policies on tax rebate (exemption) for exports, and enhancing the administration of tax rebate (exemption) for exports, relevant Provisions on issues concerning tax rebate (exemption) are hereby set out as follows:

I.
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