Circular of the State Administration of Taxation on Issues Concerning Tax Refund on Export Products Deemed as Self-Produced Products
Circular of the State Administration of Taxation on Issues Concerning Tax Refund on Export Products Deemed as Self-Produced Products
Circular of the State Administration of Taxation on Issues Concerning Tax Refund on Export Products Deemed as Self-Produced Products
Guo Shui Han [2002] No. 1170
December 17, 2002
After the distribution of the Circular of the State Administration of Taxation on Certain Issues Concerning Export Goods, the local authorities have inconsistent understanding in the actual execution with respect to such 4 kinds of products purchased by the manufacturing enterprises from outside for export purpose as are regarded as self-produced products and for which tax refunds are allowed. For the purpose of facilitating the correct execution of export tax refund policies, upon deliberation, the definition with respect to such 4 kinds of export products of the manufacturing enterprises as are regarded as the self-produced products is hereby notified as follows:
Article 1 Where the products purchased by a manufacturing enterprise from outside for export purpose satisfy all the following conditions, the products in question shall be regarded as self-produced products and tax shall be refunded accordingly.
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