Announcement of the State Administration of Taxation on Issues concerning Further Strengthening the Interim and Ex-Post Administration of Export Tax Rebates (Exemption)

[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Tax on Export Business (Announcement of the State Taxation Administration [2026] No. 5), this document has been repealed. 

Announcement of the State Administration of Taxation on Issues concerning Further Strengthening the Interim and Ex-Post Administration of Export Tax Rebates (Exemption)

Announcement of the State Administration of Taxation [2016] No. 1

January 7, 2016

In order to implement the Proposals for Deepening the Reform of Systems for Tax Collection and Administration of SAT Authorities and Local Taxation Authorities, further strengthen the interim and ex-post administration of export tax rebates (exemption) and continue to improve services for tax rebates, relevant matters, based on the problems and proposals reported from different places, are hereby notified as follows after discussion,

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