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CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION CONCERNING POLICIES OF TAX REFUND ON EXPORT OF PESTICIDES |
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(No. 1158 [2003] of the State Administration of Taxation promulgated on October 22, 2003 and shall come into force as of January 1, 2004) |
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SUBJECT : TAX REFUND; EXPORT; PESTICIDES |
ISSUING DEPARTMENT : THE STATE ADMINISTRATION OF TAXATION |
ISSUE DATE : 10/22/2003 |
IMPLEMENT DATE : 01/01/2004 |
LENGTH : 183 words |
TEXT : |
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With the approval of the State Council, from January 1, 2004, the execution of the policy for exemption of value added tax on home-made pesticides in the production process shall be stopped. In order to encourage the export of pesticides, we hereby give our notice concerning the relevant policies of tax refund on export of pesticides as follows:
The tax refund on export of the 48 kinds of pesticides as prescribed in paragraph 3, Article 1 of the "Circular of the Ministry of Finance and the State Administration of Taxation concerning the Policy of Exemption of Value Added Tax on Some Agricultural Means of Production" (No. 113 [2001] of the Ministry of Finance) may be handled in accordance with the existing relevant provisions on tax refund from January 1, 2004, and the export drawback rate applied thereto shall be 11%.
The customs commodity codes of the above-mentioned export pesticides shall be 3808101910, 38081090, 38082090101, 3808209029, 38083011, and 38083019. The specific date for execution shall be the date indicated by the customs in the "Customs Declaration for Export Goods (the Page for Export Drawback) ".
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