Announcement of the State Administration of Taxation on Issues Concerning Tax Rebate (Exemption) of Export of Goods of Foreign Trade Comprehensive Service Enterprise

Announcement of the State Administration of Taxation on Issues Concerning Tax Rebate (Exemption) of Export of Goods of Foreign Trade Comprehensive Service Enterprise

Announcement of the State Administration of Taxation [2014] No.13

February 27, 2014

In order to further utilize the advantage of foreign trade comprehensive service enterprises in providing export services and to help small and medium-sized enterprises effectively explore the international market, upon consents of the Ministry of Finance and Ministry of Commerce, matters relating to tax rebate (exemption) of relevant export goods are hereby announced as follows:

Article 1 Where a foreign trade comprehensive service enterprise exports the export, in a self-supporting manner, the goods subject to the contracts entered into by and between domestic manufacturers and foreign companies or individuals and the following circumstances are met, the said foreign trade comprehensive service enterprise may declare tax rebate (exemption) according to the provisions on self-exports:
1.
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