Laws of the People's Republic of China

Ministry of Finance &The State Administration of Taxation

Circular of Ministry of Finance and the State Administration of Taxation on Resuming Tung Boarding Export Tax-refund Measures

Cai Shui [2004] No.201

December 17, 2004

To departments (bureaus) of finance and bureaus of state taxation of provinces, autonomous regions, municipalities directly under the Central Government, cites specifically designated in the state plan, the financial supervision commissioners' offices of provinces, autonomous Regions, municipalities directly under the Central Government, cites specifically designated in the state plan, Ministry of Finance of Xinjiang Production and Construction Corporations,

The export tax refund rate on Tung boarding is furbished under the warrant from the state council, with relative questions notified as follow,

1.

The tax-refund rate of Tung boarding, whose duty number is 44079920, shall be 13%.

2.

This circular shall be effective from the date of June 1, 2004 (The specific time for implementation shall be the export date as indicated by the customs houses in the Declaration on Export Goods (Used specifically for export tax refund purpose).

This circular is specifically issued