State Administration of Taxation, Official Reply to Issues Relevant to Export Tax Rebates of Export Enterprises in Bonded Zones

Issued: July 6 2006

Main contents: In view of the fact that export enterprises in bonded zones may handle customs declaration for export business in areas outside of the zones within China after implementing the Measures for the Registration of Foreign Trade Operators, the State Administration of Taxation agrees, under the measures, to handle tax rebates for those exports in areas outside of the zones within China, of export enterprises in bonded zones in accordance with relevant existing administrative measures on tax rebates.
Related legislation: Measures for the Registration of Foreign Trade Operators, Jun 25 2004, CLP 2004 No.6 p.34