Circular of the State Administration of Taxation on Enhancing the Administration of Tax Refund for the Export Goods Made of Agricultural Products as Main Materials

Circular of the State Administration of Taxation on Enhancing the Administration of Tax Refund for the Export Goods Made of Agricultural Products as Main Materials

Guo Shui Han [2006] No. 685

July 12, 2006

The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, city specifically designated in the state plan,

Recently, it is found in some cases of tax fraud investigated and dealt with by the taxation departments that some law-breakers and illegal enterprises cheat of tax refunds by using export goods made of agricultural products (especially some agricultural products that are small, light and of high value, and with distinct differences between the unit prices of different grades) as the main raw materials, in order to strengthen the administration of tax refund for the export goods, severely prevent the incidence of tax fraud cases, the relevant matters are hereby notified as follows:

I.
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