Circular of the State Administration of Taxation on Issues concerning the Export Duty Reimbursement of Foreign-Invested Enterprises
Circular of the State Administration of Taxation on Issues concerning the Export Duty Reimbursement of Foreign-Invested Enterprises
Circular of the State Administration of Taxation on Issues concerning the Export Duty Reimbursement of Foreign-Invested Enterprises
Guo Shui Fa [1995] No.12
February 6, 1995
Taxation bureaus of the provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan,
According to Interim Regulations of the People's Republic of China on Value-added Tax and the relevant regulations of the State Council, zero VAT rate shall apply to goods exported by foreign-invested enterprises conducting industrial and commercial registration from January 1, 1994. The Circular is hereby specified as follows:
I. Foreign-invested enterprises with goods manufactured for export meeting specifications of the Document of the State Administration of Taxation (Guo Shui Fa [1994] No.
......
Guo Shui Fa [1995] No.12
February 6, 1995
Taxation bureaus of the provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan,
According to Interim Regulations of the People's Republic of China on Value-added Tax and the relevant regulations of the State Council, zero VAT rate shall apply to goods exported by foreign-invested enterprises conducting industrial and commercial registration from January 1, 1994. The Circular is hereby specified as follows:
I. Foreign-invested enterprises with goods manufactured for export meeting specifications of the Document of the State Administration of Taxation (Guo Shui Fa [1994] No.
......