State Administration of Taxation, 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

国家税务总局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

May 04, 2011 | BY

clpstaff &clp articles &

Tax exemption of software design enterprises extended to entrustment of processing.

Clp Reference: 3220/11.03.14 Promulgated: 2011-03-14 Effective: 2011-05-01

Issued: March 14 2011
 Effective: May 1 2011

Main contents: 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. For example, the export of goods imported after entrustment of their processing to an offshore enterprise and on which the enterprise's brand is used may be eligible for tax exemption, setoff and refund of tax.

clp reference:3220/11.03.14prc reference:国家税务总局 [2011] 第18号promulgated:2011-03-14effective:2011-05-01

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