Circular of the State Administration of Taxation on Defining the Measures for Tax Exemption, Offset and Refund for Products Deemed as Self-Produced Products of Export Production Enterprises
Circular of the State Administration of Taxation on Defining the Measures for Tax Exemption, Offset and Refund for Products Deemed as Self-Produced Products of Export Production Enterprises
Circular of the State Administration of Taxation on Defining the Measures for Tax Exemption, Offset and Refund for Products Deemed as Self-Produced Products of Export Production Enterprises
Guo Shui Fa [2002] No. 152
December 5, 2002
Lately we have received requests for defination on whether the regarded self-produced products of export production enterprises shall be subject to the administration of tax exemption, offset and refund, after the measures for such administration has been applied to the goods exported by production enterprises. After deliberation, we hereby notify as follows:
Article 1 The regarded self-produced products of export production enterprises shall be subject to the measures for the administration of tax exemption, offset and refund, in accordance with the relevant provisions of the Circular of the Ministry of Finance and the State Administration of Taxation on Further Promoting the Measures for Tax Exemption, Offset and Refund for Imported and Exported Goods (Cai Shui [2007] No.
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