Promulgated: March 31 2006
Effective: as of date of promulgation
Interpreting authorities: Ministry of Commerce in conjunction with Ministry of Finance, General Administration of Customs and State Administration of Taxation
Applicability: These Measures apply to foreign-invested enterprises (FIEs) in the permitted category whose products are directly exported in full (FIEs Whose Products are Fully Exported), that is, FIEs that are approved and certified as FIEs Whose Products are Fully Exported by examination and approval departments, in accordance with the law, and that enjoy a tax deduction and exemption policy on imported equipment, in accordance with the law, based on such certification.
Ministry of Commerce, Ministry of Finance, General Administration of Customs and State Administration of Taxation, Tentative Measures for Checking of the Export of Products of Foreign-invested Enterprises in the Permitted Category Whose Products are Directly Exported in Full
商务部、财政部、海关总署、国家税务总局产品全部直接出口的允许类外商投资企业产品出口情况检查暂行办法
Promulgated: March 31 2006Effective: as of date of promulgationInterpreting authorities: Ministry of Commerce in conjunction with Ministry of Finance,…
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