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NOTICE OF THE MINISTRY OF FINANCE AND STATE ADMINISTRATION OF TAXATION ABOUT IMPOSING ZERO TAX ON COTTON EXPORT |
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(No. 28 [2002] of the Ministry of Finance and State Administration of Taxation promulgated on February 25, 2002, which will be applied retrospectively, starting from January 1, 2002 ) |
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SUBJECT : EXPORT; COTTON; ZERO TAX RATE |
ISSUING DEPARTMENT : MINISTRY OF FINANCE AND STATE ADMINISTRATION OF TAXATION |
ISSUE DATE : 02/25/2002 |
IMPLEMENT DATE : 01/01/2002 |
LENGTH : 118 words |
TEXT : |
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Upon the approval of the State Council, it is hereby decided that, from January 1, 2002, a zero tax rate has been applied to the value-added tax of exported cotton. The specific date of execution shall be the date of departure indicated by Shanghai Customs on the "Customs Declaration Form on Exported Goods (the sheet of tax refund on export) ".
The exported cotton to which the zero tax rate is applied includes: uncombed cotton with the customs code of exported commodity to be 5201, combed cotton coded 5203 and other waste cotton coded 52029900. The database of specific rates of tax refund on export will be separately distributed by State Taxation Administration.
Please comply with this Notice.
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