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OFFICIAL REPLY OF THE STATE ADMINISTRATION OF TAXATION ON THE TAX REFUND FOR THE STEAM CONSUMED BY ENTERPRISES IN EXPORT PROCESSING ZONES

the State Administration of Taxation

Official Reply of the State Administration of Taxation on the Tax Refund for the Steam Consumed by Enterprises in Export Processing Zones

Guo Shui Han [2005] No. 1147

The Bureau of State Taxation of Tianjin Municipality,

Your Bureau's Request for Instruction on the Issue of Tax Refund for the Steam Consumed by Enterprises in Export Processing Zones (Jin Guo Shui Jin [2005] No. 20 ) has been received. Upon deliberation, our official reply is hereby given as follows:

Considering the actual situation that steam is a kind of power and has become an important part for Tianjin Aijin Dressing Co., Ltd. to produce products for export, we consent that the tax on the steam consumed by the company can be refunded at the rate of 11% according to the relevant provisions in the Circular of the State Administration of Taxation on the Approval of Tax Refund for the Water, Electricity and Gas Consumed by Export Processing Zones (Guo Shui Fa [2002] No. 116 ).

State Administration of Taxation

December 7, 2005

  the State Administration of Taxation 2005-12-07  


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