Circular of the State Administration of Taxation Concerning the Policies for Tax Refunds on the Export of Pesticides

Circular of the State Administration of Taxation Concerning the Policies for Tax Refunds on the Export of Pesticides

Guo Shui Han [2003] No. 1158

October 22, 2003

To the administrations of state taxation of all provinces, autonomous regions, municipalities directly under the jurisdiction of the Central Government, and the cities directly under State planning:

Upon the approval by the State Council, beginning January 1st, 2004, the execution of the policy for exemption from the value added tax on homemade pesticides in the production process shall be halted.
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