State Administration of Taxation, Tax Refund Issues Relevant to Exported Goods Being Deemed to be Self-produced Goods Circular
国家税务总局关于出口产品视同自产产品退税有关问题的通知
March 31, 2003 | BY
clpstaff &clp articles &Issued: December 17 2002Main contents: The Circular allows certain goods of a production enterprise that are:(1) purchased from external sources;(2) purchased…
Issued: December 17 2002
Main contents: The Circular allows certain goods of a production enterprise that are:
(1) purchased from external sources;
(2) purchased from external sources and are to be exported as accessories of the enterprise's self-produced products to foreign investors that import the enterprise's self-produced products;
(3) purchased by its parent company; or
(4) entrusted to another enterprise for processing to be deemed to be self-produced products and enjoy tax refund or exemption if the stipulated conditions are simultaneously satisfied.
Related legislation: Several Issues Concerning Exported Goods Circular and Clarification of Tax Exemption, Offsetting and Refund Procedures for Exported Goods of Production Enterprises Being Deemed to be Self-produced Goods Circular
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