Issued: April 30 2002
Effective: January 1 2002
State Administration of Taxation, Tax Refund Questions Relevant to Exports of Foreign-funded Commercial Enterprises Official Reply
国家税务总局关于外商投资商业企业出口货物有关退税问题的批复
Foreign-funded commercial enterprises enjoy a tax refund on purchase of Chinese goods that are to be exported for their own account.
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