State Administration of Taxation, Administration of Export Goods Tax Rebates (Exemptions) in Accordance with Type of Enterprise Supplementary Circular

国家税务总局出口货物退（免）税实行按企业分类管理的补充通知

December 31, 2001 | BY

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Issued: 2 August 2001 Effective: as of date of issue Main contents: The Circular provides supplementary details to the Administration of Export Goods Tax…

Clp Reference: 3220/01.08.02 Promulgated: 2001-08-02 Effective: 2001-08-02

Issued: 2 August 2001
Effective: as of date of issue

Main contents: The Circular provides supplementary details to the Administration of Export Goods Tax Rebates (Exemptions) in Accordance with Type of Enterprise Circular. According to the Circular, handling of tax rebates of Type A and Type B enterprises should be given priority in the case of insufficient rebate indicators (Section One). The Circular also sets forth additional criteria for Type A and Type B enterprises in western China (Section Two).
Related legislation: State Administration of Taxation, Administration of Export Goods Tax Rebates (Exemptions) in Accordance with Type of Enterprise Circular

clp reference:3220/01.08.02promulgated:2001-08-02effective:2001-08-02

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