Supplementary Circular of the State Administration of Taxation on the Implementation of the Application of the Documents Record-Filing Administration System for Tax Refund (Exemption) on Exported Goods

Supplementary Circular of the State Administration of Taxation on the Implementation of the Application of the Documents Record-Filing Administration System for Tax Refund (Exemption) on Exported Goods

Guo Shui Han [2006] No. 904

September 30, 2006

The offices of the State Administration of Taxation at all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan,

For the purpose of resolving the problems reflected from localities after the Circular of the State Administration of Taxation on the Application of the Documents Record-Filing Administration System (Tentative) for Tax Refund (Exemption) on Exported Goods (Guo Shui Fa [2005] No. 199, hereinafter referred as the Circular) has been issued and distributed, through deliberation, we hereby make supplements to the Circular as follows:

I. The documents, which need filing, as listed in Article 1 of the Circular are those required in accordance with the Contract Law of the People's Republic of China or the provisions of competent authorities in charge of export trade.
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