State Administration of Taxation, Administration of Tax "Exemption, Offsetting and Refund" for Export Goods of Production Enterprises Operational Rules (Trial Implementation)

Issued: February 6 2002

Main contents: To obtain tax refunds for exports, production enterprises with export rights shall register with the relevant tax authorities in accordance with the required procedures (Section One). The amount of the tax "exemption, offset or refund" for exports is generally based on the FOB price of the exports and the relevant tax refund rate. The Procedures address various circumstances and factors that are relevant to the calculation of the amount of the tax "exemption, offset or refund" (Section Two). The specific procedures as well as the required documentation for claiming and approving tax "exemption, offsetting or refund" are provided in the Procedures (Sections Three and Four).
Related legislation: Ministry of Finance and State Administration of Taxation, Further Implementing the Tax "Exemption, Offsetting and Refund" Procedures on Import and Export Goods Circular, 2002 and State Administration of Taxation, Administration of the Refund (Exemption) of Tax on Export Goods Procedures, Feb 18 1994, CLP 1994 No.6 p11