Circular of the State Administration of Taxation on Adjusting the Policy of Refunding Taxes upon the Strength of Common Invoices

The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and the cities separately listed on the state planning,

After the Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Administration over the Issuance of VAT Special Invoices by Taxation Authorities on Behalf of Others (for Trial Implementation) (Guo Shui Fa [2004] No.153) is distributed, the State Administration of Taxation has decided to adjust the provisions on the tax refund (exemption) for exported goods of export enterprises upon the strength of common invoices. We hereby notify on relevant issues as follows:

Article 1 The enforcement of Article 5 of the Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Administration over Tax Refund (Exemption) for Export Goods (Guo Shui Fa [1994] No.
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