Circular of the Ministry of Finance and the State Administration of Taxation on Some Issues concerning the Tax Refund or Exemption for Exported Goods

Circular of the Ministry of Finance and the State Administration of Taxation on Some Issues concerning the Tax Refund or Exemption for Exported Goods
Circular of the Ministry of Finance and the State Administration of Taxation on Some Issues concerning the Tax Refund or Exemption for Exported Goods

Cai Shui Zi [1998] No. 116

August 14, 1998

The finance departments (bureaus) and the national taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,

In order to strengthen the management, and further regulate the administrative measures of taxation on exported goods, we hereby specify some issues concerning the tax refund or exemption for exported goods:

I.
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