Additional Provisions of the State Tax Bureau concerning Certain Issues Occurring in Tax Reimbursement for Export Products
Additional Provisions of the State Tax Bureau concerning Certain Issues Occurring in Tax Reimbursement for Export Products
Additional Provisions of the State Tax Bureau concerning Certain Issues Occurring in Tax Reimbursement for Export Products
Guo Shui Liu [1989]No.269
June 15,1989
With a view to implementing correctly the policy of tax reimbursement for export products, and resolving problems existing in the present work, these Provisions are formulated as a supplement to specific provisions regarding the tax reimbursement for export:
Article 1
The tax shall not be reimbursed for those products which the State forbids to export in cases where they are exported.
Article 2
For products reexported after processing with imported materials or parts, the following provisions shall be followed in calculating the tax reimbursement:
1. For products reexported after processing which are subject to the imposition of Value Added Tax (VAT), the amount of tax deducted already on the imported materials or parts during the production period shall be deducted from the tax base when the tax reimbursement is calculated.
2. For products reexported after processing which are subject to the imposition of product tax and reimbursed at the comprehensive rate of tax reimbursement, the amount of tax reduced or exempted already on the imported materials or parts upon the importation shall be deducted from the tax base. When the tax reimbursement is calculated; for products which are subject to the imposition of product tax but reimbursed at the rate of product tax, the amount of tax reduced or exempted already on the imported materials or parts shall not be deducted from the tax base when the tax reimbursement is calculated.
3.
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Guo Shui Liu [1989]No.269
June 15,1989
With a view to implementing correctly the policy of tax reimbursement for export products, and resolving problems existing in the present work, these Provisions are formulated as a supplement to specific provisions regarding the tax reimbursement for export:
Article 1
The tax shall not be reimbursed for those products which the State forbids to export in cases where they are exported.
Article 2
For products reexported after processing with imported materials or parts, the following provisions shall be followed in calculating the tax reimbursement:
1. For products reexported after processing which are subject to the imposition of Value Added Tax (VAT), the amount of tax deducted already on the imported materials or parts during the production period shall be deducted from the tax base when the tax reimbursement is calculated.
2. For products reexported after processing which are subject to the imposition of product tax and reimbursed at the comprehensive rate of tax reimbursement, the amount of tax reduced or exempted already on the imported materials or parts upon the importation shall be deducted from the tax base. When the tax reimbursement is calculated; for products which are subject to the imposition of product tax but reimbursed at the rate of product tax, the amount of tax reduced or exempted already on the imported materials or parts shall not be deducted from the tax base when the tax reimbursement is calculated.
3.
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