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The complement that total bureau of Wu of tax of the Ministry of finance, state
From;    Author:Stand originally

The complement that total bureau of Wu of tax of the Ministry of finance, state exports goods drawback to lead about adjusting informs

Wealth tax [2003]238 date


Total bureau of Wu of tax of state of 2003-12-17 Ministry of finance

Sheet of each province, municipality, municipality directly under the Central Government, plan lists city finance hall (bureau) , national revenue, xinjiang production builds bureau of corps finance affairs:
" the announcement that total bureau of Wu of tax of the Ministry of finance, state exports goods drawback to lead about adjusting " (wealth tax [2003]222 date) set export the drawback with applicable goods to lead since January 1, 2004. Show complement of policy of drawback of will other relevant exit to inform as follows:
One, miniature taxpayer is self-supporting with the goods that entrusts exit, continue to implement duty-free policy, its input tax does not grant to touch buckle or drawback. Export business purchases goods to export allow drawback from miniature taxpayer, every wealth tax [rate of drawback of exit of regulation of 2003]222 date file is the goods of 5% , press the drawback rate of 5% to carry out; Every wealth tax [drawback of exit of regulation of 2003]222 date file leads prep above the goods of 5% is same carry out by the drawback rate of 6% .
2, exit " product of new and high technology exports catalog " (2003 edition) the product inside unites the duty that press money [the drawback rate that 2003]222 date file sets is carried out.
3, computer software is exported (custom exporter tastes a code 9803) execute duty-free, its input tax does not grant to touch buckle or drawback.
4, the foreign country is stationed in China make (get) house and its diplomacy delegate buy China to produce article and service, foreign trader to invest an enterprise to purchase the homebred equipment that accords with drawback condition and " total bureau of national tax Wu about exit drawback a certain number of problems, continue to stipulate by original policy conduction drawback or " are avoided touch remove " tariff.
The foreign trader invests an enterprise to purchase the homebred device sphere of allow drawback, it is to point to accord with trade of classics of former state committee of planning, former state appoint and former outside the 21st order that combination of classics trade department issues " the foreign trader invests an industry directive catalog " in the investment project that encourages a foreign trader to invest industrial list, in the homebred equipment that home purchases.
" trade of classics of total bureau of national tax Wu, country appoint, bureau of exchange control of total office of the Ministry of finance, customs, state about print and distribute < rolled steel " in order to produce improve method to carry out detailed rules into " > inform " (duty delivers the state [1999]68 date) the row name that the file provides is steely.
5, except this announcement the other country beyond the 4th regulation is sold, purchase, inspect with exit allow is retreated (avoid) the goods of duty, unite the duty that press money [the drawback that 2003]222 date file sets leads computation and deal with " to avoid touch retreat " duty or " to avoid balance " tax payment. Should calculate " does not grant to avoid touch " of the amount of tax to be paid, turn into cost.
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