State Administration of Taxation, Tax Refund Questions Relevant to Exports of Foreign-funded Commercial Enterprises Official Reply

国家税务总局关于外商投资商业企业出口货物有关退税问题的批复

June 02, 2002 | BY

clpstaff &clp articles &

Foreign-funded commercial enterprises enjoy a tax refund on purchase of Chinese goods that are to be exported for their own account.

Clp Reference: 3210/02.04.30 Promulgated: 2002-04-30 Effective: 2002-01-01

Issued: April 30 2002
Effective: January 1 2002

Main contents: The Reply states that foreign-funded commercial enterprises with the right to import and export that are approved to be established in accordance with the Pilot Projects for Commercial Enterprises with Foreign Investment Procedures are entitled to enjoy a tax refund (exemption) on purchase of goods produced in China that are to be exported for their own account.
Related legislation: Pilot Projects for Commercial Enterprises with Foreign Investment Procedures, Jun 25 1999, CLP 1999 No.6 p26 and Tax Refund Questions Concerning Exports of Sino-foreign Equity Joint Commercial Enterprises Circular, 1998

clp reference:3210/02.04.30promulgated:2002-04-30effective:2002-01-01

This premium content is reserved for
China Law & Practice Subscribers.

  • A database of over 3,000 essential documents including key PRC legislation translated into English
  • A choice of newsletters to alert you to changes affecting your business including sector specific updates
  • Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]