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OFFICIAL REPLY OF THE STATE TAXATION ADMINISTRATION ABOUT TAX REFUND OF EXPORTS OF FOREIGN-FUNDED COMMERCIAL ENTERPRISES |
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(Letter No. 373 [2002] of the State Taxation Administration promulgated on April 30, 2002)
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SUBJECT : EXPORT TAX REFUND; FOREIGN FUNDED ENTERPRISE |
ISSUING DEPARTMENT : STATE ADMINISTRATION OF TAXATION |
ISSUE DATE : 04/30/2002 |
IMPLEMENT DATE : 04/30/2002 |
LENGTH : 184 words |
TEXT : |
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The Request for Instruction on the Issue concerning the Refund of Tax upon Goods Exported by Foreign-Funded Commercial Enterprises (No. 38 [2001] of Shanghai Municipal State Taxation Bureau) has been received. As for the question whether the tax upon the exported domestic goods purchased by foreign-funded commercial enterprises can be refunded, the State Taxation Administration hereby decides to refund (exempt), from January 1, 2002, the tax upon the domestic goods subject to self-supported export and purchased by the foreign-funded commercial enterprises, which were approved to be established and to have the right to import and export according to the Interim Measures for Foreign-Funded Commercial Enterprises (Order No. 12 of the State Economic and Trade Commission and the Ministry of Foreign Trade and Economic Cooperation of the People's Republic of China) and other relevant regulations. And the above decision is made in accordance with the relevant provisions in the Notice of the Ministry of Finance and the State Taxation Administration on the Issue concerning Refund of Tax upon the Goods Exported by Chinese-Foreign Joint Venture Commercial Enterprises (No. 119 [1998] of the Ministry of Finance).
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