Announcement of the State Administration of Taxation on Issues concerning Tax Refunds (Exemptions) for Enterprises Exporting Containers
Announcement of the State Administration of Taxation on Issues concerning Tax Refunds (Exemptions) for Enterprises Exporting Containers
Announcement of the State Administration of Taxation on Issues concerning Tax Refunds (Exemptions) for Enterprises Exporting Containers
Announcement of the State Administration of Taxation [2014] No. 59
October 21, 2014
Upon study, an announcement is hereby made as below to clarify issues concerning tax refunds (exemptions) for enterprises that export new containers:
I. Where a new container that an enterprise exports to a foreign company is delivered at a designated domestic storage yard and export goods declaration forms (for export tax refund) are obtained, and other provisions on export tax refunds (exemptions) are met at the same time, an export tax refund (exemption) is approved to be handled according to the current provisions.
II. This Announcement applies where such container is exported in or after 2014.
The Announcement is hereby given.
Appendix: Interpretation of the Announcement of the State Administration of Taxation on Issues concerning Tax Refunds (Exemptions) for Enterprises Exporting Containers
In order to promote the development of foreign trade, the State Administration of Taxation has issued the Announcement of the State Administration of Taxation on Issues concerning Tax Refunds (Exemptions) for Enterprises Exporting Containers (hereinafter referred to as the "Announcement") which is hereby interpreted as below:
I. Background of the release of the Announcement
The State Administration of Taxation has provided that a tax refund is approved if a new container that is exported by a production enterprise is delivered at a designated storage yard and export goods declaration forms (for export refund) are obtained and at the same time other provisions on tax refunds (exemptions) are met.
......
Announcement of the State Administration of Taxation [2014] No. 59
October 21, 2014
Upon study, an announcement is hereby made as below to clarify issues concerning tax refunds (exemptions) for enterprises that export new containers:
I. Where a new container that an enterprise exports to a foreign company is delivered at a designated domestic storage yard and export goods declaration forms (for export tax refund) are obtained, and other provisions on export tax refunds (exemptions) are met at the same time, an export tax refund (exemption) is approved to be handled according to the current provisions.
II. This Announcement applies where such container is exported in or after 2014.
The Announcement is hereby given.
Appendix: Interpretation of the Announcement of the State Administration of Taxation on Issues concerning Tax Refunds (Exemptions) for Enterprises Exporting Containers
In order to promote the development of foreign trade, the State Administration of Taxation has issued the Announcement of the State Administration of Taxation on Issues concerning Tax Refunds (Exemptions) for Enterprises Exporting Containers (hereinafter referred to as the "Announcement") which is hereby interpreted as below:
I. Background of the release of the Announcement
The State Administration of Taxation has provided that a tax refund is approved if a new container that is exported by a production enterprise is delivered at a designated storage yard and export goods declaration forms (for export refund) are obtained and at the same time other provisions on tax refunds (exemptions) are met.
......