Announcement on Issues Relevant to Expanding the Scope of Enterprises to Which the Measures for Administration of the Exemption, Setoff and Refund of Tax Apply
关于扩大适用免抵退税管理办法企业范围有关问题的公告
The Announcement allows tax exemption, setoff and refund of tax of integrated circuit design, software design and animation design enterprises to be extended to entrustment of processing.
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(Issued by the State Administration of Taxation on March 14 2011 and effective as of May 1 2011.)
(财政部于二零一一年三月二十一日发布施行。)
SAT [2011] No.18
国家税务总局 [2011] 第18号