Laws of the People's Republic of China
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The State Administration of Taxation
Official Reply of the State Administration of Taxation on Granting the Refund for the Export Beet Pulps
GuoShuiFa  No.861
October 26, 2000
Request for Instruction on Export Tax of the Beet Pulps of the Foreign Enterprises in My Province by the Heilongjiang Administration of Taxation (HeiGuoShuiFa  No.148) has been received and aware of it.
In light of request for refund for the export beet pulps, with a view of the beet pulps on the taxation list of Circular of the State Administration of Taxation on Modifying Feedstuff Note and Intensifying the Management of Levy and Exemption of Value-added Tax on Feedstuff (GuoShuiFa  No.39), the State Administration of Taxation has decided that beet pulps levied exports duty are granted refund.