Official Reply of the State Administration of Taxation on Issues Concerning Tax Collection and Refund Rates Applicable for Export of Products Including Bean Curd Peels
Official Reply of the State Administration of Taxation on Issues Concerning Tax Collection and Refund Rates Applicable for Export of Products Including Bean Curd Peels
Official Reply of the State Administration of Taxation on Issues Concerning Tax Collection and Refund Rates Applicable for Export of Products Including Bean Curd Peels
Guo Shui Han [2005] No.944
October 10, 2005
Ningbo Municipal Bureau of Taxation:
Your Request for Instructions on Issues Related to Tax Refunds for Export of Goods Including Bean Curd Peels (Yong Guo Shui Fa [2005] No.124) has been received upon deliberation replied as follows.
Article 1 The bean curd peels manufactured by Zhejiang Pujiang Baokang Food Factory, which, before coming out, has to undergo processes of refining, filtration, heating, surface membrane coagulation, scooping out for production, peels formation and packaging, shall be excluded from agricultural products to be taxed, and shall have the value added tax levied thereon at a rate of 17%.
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