State Administration of Taxation, Official Reply Relating to the Examination and Approval Authority over Tax Exemption, Offsetting and Refund for Export of Products of Member Enterprises Purchased by Production-type Conglomerates

Issued: November 12 2005

Main contents: The Official Reply gives consent to the examination and approval by offices of the State Administration of Taxation at the prefecture and city level of export of products of subordinate member enterprises purchased by production-type conglomerates, regardless of whether the export proportion of products purchased from other companies accounts for more than 50% of the self-produced products. Such export shall no longer be required to be submitted to offices of the State Administration of Taxation at the provincial level for verification. Purchase of other products deemed as self-produced by production-type conglomerates for the sake of export shall still be handled in accordance with the State Administration of Taxation, Circular Relating to Clarification on the Implementation of Tax Exemption, Offsetting and Refund Measures on Exports of Production-type Enterprises that are Deemed as Self-produced Products.
Related legislation: State Administration of Taxation, Circular Relating to Clarification on the Implementation of Tax Exemption, Offsetting and Refund Measures on Exports of Production-type Enterprises that are Deemed as Self-produced Products