Circular of the State Administration of Taxation on Printing and Distributing the Interim Administrative Measures for the Tax on Export Processing Zones

Circular of the State Administration of Taxation on Printing and Distributing the Interim Administrative Measures for the Tax on Export Processing Zones
[Lexis China Comments]
Pursuant to the Announcement of the State Taxation Administration on the List of Certain Expired and Repealed Tax Normative Documents (Announcement of the State Taxation Administration [2026] No. 18), this document has been repealed. 



Circular of the State Administration of Taxation on Printing and Distributing the Interim Administrative Measures for the Tax on Export Processing Zones

Guo Shui Fa [2000] No.155

October 26, 2000

The national taxation bureaus all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan:

In accordance with the spirit of the Reply of the State Council on the Interim Administrative Measures for the Tax on Export Processing Zones (Guo Han [2000] No. 38) and other relevant documents, the Tentative Measures for the Tax Administration in Export Processing Zones are formulated and hereby distributed. Please implement accordingly. Any problems identified during implementation shall be reported to the State Administration of Taxation.

Attachment:Interim Administrative Measures for the Tax on Export Processing Zones

In order to strengthen and improve the administration of processing trade, in accordance with the spirit of the Reply of the State Council on the Interim Administrative Measures for the Tax on Export Processing Zones (Guo Han [2000] No.
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