Announcement on Issues Relevant to Expanding the Scope of Enterprises to Which the Measures for Administration of the Exemption, Setoff and Refund of Tax Apply

关于扩大适用免抵退税管理办法企业范围有关问题的公告

The Announcement allows tax exemption, setoff and refund of tax of integrated circuit design, software design and animation design enterprises to be extended to entrustment of processing.

(Issued by the State Administration of Taxation on March 14 2011 and effective as of May 1 2011.)

(财政部于二零一一年三月二十一日发布施行。)

SAT [2011] No.18

国家税务总局 [2011] 第18号

With a view to supporting the development of new industries in China and adapting to new business models, we hereby announce matters relevant to expanding the scope of enterprises to which the measures for administration of the exemption, setoff and refund of tax apply as follows:

为支持国内新兴产业的发展，适应新的经营模式，现就扩大免抵退税管理办法企业范围的有关事项公告如下：

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