The Reply of the State Administration of Taxation on the Issue of Tax Refund for Double-Agent Service of Imported Material Processing
The Reply of the State Administration of Taxation on the Issue of Tax Refund for Double-Agent Service of Imported Material Processing
The Reply of the State Administration of Taxation on the Issue of Tax Refund for Double-Agent Service of Imported Material Processing
Guo Shui Han [2001] No.1030
December 30, 2001
Shandong State Taxation Bureau:
Your Request for Tax Refund for Double-Agent Service of Imported Material Processed by Shandong Yantai Folaishi Ship Co., Ltd. and Shandong Yantai Raffles Oceanic Engineering Co., Ltd. (Lu Guo Shui Fa [2001] No.217) has been received. Shandong Yantai Folaishi Ship Co., Ltd. and Shandong Yantai Raffles Oceanic Engineering Co., Ltd. have entrusted Fujian subsidiary and Xiamen subsidiary of China National Aero-Technology Import & Export Cooperation (CATIC) with the tax refund for double-agent service of both imported materials and export commodities, and the State Administration of Taxation has made the following decisions in consideration of the specialties of the services and in accordance with the Circular of State Administration of Taxation on the Release of Measures for the Administration of Tax Refund (Exemption) of Export Commodities (Guo Shui Fa [1994] No.31), Circular of the Ministry of Finance and State Administration of Taxation on the Release of Provisions on the Issues of Tax Refund (Exemption) of Export Commodities (Cai Shui Zi [1995] No.92) and the Supplementary Circular of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning Duties on Exported Goods (Cai Shui Zi [1997] No.14). After deliberation, as Fujian subsidiary and Xiamen subsidiary of CATIC are entrusted by Shandong Yantai Folaishi Ship Co., Ltd. and Shandong Yantai Raffles Oceanic Engineering Co., Ltd. to engage in both material import and ship export, Shandong Yantai Folaishi Ship Co., Ltd.
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