Laws of the People's Republic of China

the Ministry of Finance, the State Administration of Taxation

Circular of the Ministry of Finance and the State Administration of Taxation on Suspending the Export Tax Refunding on Gasoline and Naphtha

Cai Shui [2006] No.42

The finance offices or bureaus and the state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and Sinkiang Production and Construction Corp.,

Upon the approval of the State Council, the policy of export value-added tax refunding on vehicle-use gasoline and aviation gasoline with the tariff number of 2710111O and the naphtha with the tariff number of 27101120 shall be suspended from March 14, 2006. The specific time for implementation shall be the export date as indicated by the customs in the Declaration on Export Goods (Used specifically for export tax refunding).

the Ministry of Finance

the State Administration of Taxation

March 21, 2006