Circular of the State Administration of Taxation on the Declaration and Examination of Tax Refund for the Goods Under the Filed Export Contracts
Circular of the State Administration of Taxation on the Declaration and Examination of Tax Refund for the Goods Under the Filed Export Contracts
[Lexis China Comments]
According to the Announcement of the State Taxation Administration on Issuing the Administrative Measures for the Refund (Exemption) of Value-Added Tax and Consumption Tax on Export Business (Announcement of the State Taxation Administration [2026] No. 5), this document has been repealed.
Circular of the State Administration of Taxation on the Declaration and Examination of Tax Refund for the Goods Under the Filed Export Contracts
Guo Shui Han[2005] No.1057
November 9, 2006
The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:
In accordance with the Circular of the State Administration of Taxation on the Relevant Issues concerning the Filing of Export Contracts (Guo Shui Han [2006] No.847),the Circular of the State Administration of Taxation on the Issue of Processing the Data on the Filing of Export Contracts (Guo Shui Han [2006] No.877) and other relevant documents, and for the purpose of doing well in the tax refund (exemption) administration for export goods under the filed export contracts, the State Administration of Taxation has upgraded the present software for tax refund, and is hereby notify the relevant work on declaration and examination of tax refund for the export goods under the filed export contracts as follows:
1.
......
According to the Announcement of the State Taxation Administration on Issuing the Administrative Measures for the Refund (Exemption) of Value-Added Tax and Consumption Tax on Export Business (Announcement of the State Taxation Administration [2026] No. 5), this document has been repealed.
Circular of the State Administration of Taxation on the Declaration and Examination of Tax Refund for the Goods Under the Filed Export Contracts
Guo Shui Han[2005] No.1057
November 9, 2006
The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:
In accordance with the Circular of the State Administration of Taxation on the Relevant Issues concerning the Filing of Export Contracts (Guo Shui Han [2006] No.847),the Circular of the State Administration of Taxation on the Issue of Processing the Data on the Filing of Export Contracts (Guo Shui Han [2006] No.877) and other relevant documents, and for the purpose of doing well in the tax refund (exemption) administration for export goods under the filed export contracts, the State Administration of Taxation has upgraded the present software for tax refund, and is hereby notify the relevant work on declaration and examination of tax refund for the export goods under the filed export contracts as follows:
1.
......