Ministry of Finance and State Administration of Taxation, Several Specific Issues Concerning Export Tax Rebates (Exemptions) Circular
财政部、国家税务总局关于出口货物退(免)税若干具体问题的通知
Issue: September 2004
CLP Reference: 3220/04.07.10
Promulgated: 10 July 2004
Effective: 01 January 2004
Keywords (click to search):
Ministry of Finance
MOF
State Administration of Taxation
SAT
foreign-invested companies
overseas funded enterprise
foreign funded corporations
overseas invested entities
export tax return
Issued: July 10 2004
Effective: Jan 1 2004 except for Item One
Main contents: The phrase "purchase of domestically manufactured equipment by foreign-invested enterprises that meet tax rebate requirements" stipulated in Article 4 of the Ministry of Finance and State Administration of Taxation, Adjustment to Export Tax Rebate Rates Supplementary Circular refers to tax rebates granted to the purchase of domestically manufactured equipment by:
(1) foreign-invested enterprises approved on or before March 31 2002 whose investment projects are in compliance with the Foreign Investment Industrial Guidance Catalogue (the encouraged category or...
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