Reply of the State Administration of Taxation on the Issue concerning the Expiry Date for Special Policy Tax Refund

Reply of the State Administration of Taxation on the Issue concerning the Expiry Date for Special Policy Tax Refund
Guo Shui Han [2004] No. 1430
December 30, 2004

The Administration of Local Taxes of Shenzhen Municipality,

Your Request for Specifying the Expiry Date for Special Policy Tax Refund for the Year 2003 (No.182 [2004] of the Administration of Local Taxes of Shenzhen Municipality) has been received, after deliberation, we hereby make the following reply concerning the expiry date for tax refund on homemade equipments purchased by foreign-funded enterprises and by enterprises in the export processing zones for the refund of taxes relating to water, electricity and gas:
I.
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