Laws of the People's Republic of China

Notice of the State Administration of Taxation on the relevant issues concerning Tax Refund for the Export of Gold-Contained Products

Guo Shui Han [2006] No. 481

The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:

After the distribution of the Supplementary Notice of the State Administration of Taxation on the relevant issues concerning Implementing the Tax Exemption Policies for the Export of Gold-Contained Products (No. 10 [2006] of the State Administration of Taxation), some regions reflect that some export products with the customs commodity code 3824909090 do not contain any gold or platinum gold and request continuative implementation of the tax refunding (exemption) policies for the export of these products. Upon investigation, we hereby notice of the relevant issues as follows:

I.

As for the export of the following goods fallen under the customs commodity code 3824909090, the tax refunding (exemption) policies for export shall be continuously executed..

colored particles, diatomite, mixed refrigerant, octadecenoic acid, o/p toluene sulphonic acid, UV powder, ichthammol, sucrose fatty acid ester, shoe curing agent, non-hexavalent chromium acid involucra passivation solution, C18-16 mellow wine, azeotrope, coating powder, aluminum polychlorid, synthetic hectorite layer clay, lufennoron cream, vegetal polysaccharides, and chemical anchoring bolt.

II.

The present Notice shall come into force as of May 1, 2005.

The State Administration of Taxation

May 23, 2006