Laws of the People's Republic of China

General Office of the Ministry of Commerce

Circular concerning Transmitting Circular on Adjusting the Tax-refund Rate for the Exports of Coal Tar and Other Products and Circular on Continuously Suspending the Tax-refund for the Export of some Fertilizers

The competent department of commerce in all provinces, autonomous region, municipality directly under the Central Government, cities specifically designated in the state plan:

Circular of the General Office of the Ministry of Commerce concerning Transmitting Circular of the Ministry of Finance, the State Administration of the Taxation of the People's Republic of China, on Adjusting the Tax-refund Rate for the Exports of Coal Tar and Other Products (Cai Shui [2005] No.184) and Circular of the Ministry of Finance, the State Administration of Taxation, the National Development and Reform Commission of the People's Republic of China, on Continuously Suspending the Tax-refund for the Export of some Fertilizers (Cai Shui [2005] No.192) is hereby transmitted to you for informing the enterprises' implementation. Once problems arise in the process of its implementation, please reflect them to the Ministry (Department of Planning and Finance).

Appendix:

1.

Circular of the Ministry of Finance, the State Administration of the Taxation of the People's Republic of China, on Adjusting the Tax-refund Rate for the Exports of Coal Tar and Other Products (omitted)

2.

Circular of the Ministry of Finance, the State Administration of Taxation, the National Development and Reform Commission of the People's Republic of China, on Continuously Suspending the Tax-refund for the Export of some Fertilizers (omitted)

General Office of the Ministry of Commerce

January 23, 2006