Issued: March 16 2005
Effective: May 1 2005
Interpreting authority: State Administration of Taxation
Applicability: For the purposes of the Procedures, the term "exporters" refers to foreign trade operators, production enterprises with no right to export business and that have to export through entrustment, and enterprises or personnel enjoying specific tax rebates (exemption) (Article 2).
State Administration of Taxation, Administration of Tax Rebates (Exemption) for Exports Procedures (Trial Implementation)
国家税务总局出口货物退(免)税管理办法 (试行)
Issued: March 16 2005Effective: May 1 2005Interpreting authority: State Administration of TaxationApplicability: For the purposes of the Procedures, the…
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