Circular of the State Taxation Administration Strengthening Verification of Tax Refund (Exemption) for Exported Goods

Circular of the State Administration of Taxation on Strengthening Verification of Tax Refund (Exemption) for Exported Goods

Guo Shui Han [2005] No. 82

January 21, 2005

The administration of State taxes of all provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan, all instrumentalities of the State Taxation Administration:

In recent times, the administrations of State taxes in some regions have discovered during the audit and handling of tax refund for some export goods to selected enterprises that the documents on tax refund for exports, which are declared by a few enterprises, were complete but lacked relevant and basic electronic information.
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