Circular of the State Council on Measures for Implementation of Tax Exemption, Credit, Refund of Goods Exported by Production Enterprises Themselves or Authorized Agencies

Circular of the State Council on Measures for Implementation of Tax Exemption, Credit, Refund of Goods Exported by Production Enterprises Themselves or Authorized Agencies
Circular of the State Council on Measures for Implementation of Tax Exemption, Credit, Refund of Goods Exported by Production Enterprises Themselves or Authorized Agencies

Guo Fa [1997] No.8

February 25, 1997

The people's governments of various provinces, autonomous regions, municipalities directly under the Central Government, all ministries, commissions and directly subordinate institutions of the State Council,

To further invigorate large and medium-sized State-owned enterprises, expand foreign trade and export and impel the agency system, the State Council has decided to implement measures for tax "exemption, credit, and refund" for goods exported by production enterprises, which have the power to engage in import and export, themselves or through authorized foreign trade enterprises as their agents.
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