Laws of the People's Republic of China

The State Administration of Taxation

Official Reply of the State Administration Taxation on the Issue Concerning the Refund of Tax Upon Goods Exported by Commercial Enterprises with Foreign Investment

GuoShuiHan [2002] No.373

April 30,2002

The State Taxation Bureau of Shanghai:

The Request for Instruction on the Issue concerning the Refund of Tax upon Goods Exported by Commercial Enterprises with Foreign Investment (HuShuiJin [2001] No.38) has been received. As for the question whether the tax upon the exported domestic goods purchased by commercial enterprises with foreign investment can be refunded, the State Taxation Administration hereby decides to refund (exempt), from January 1, 2002, the tax upon the domestic goods subject to self-supported export and purchased by the commercial enterprises with foreign investment, which were approved to be established and to have the right to import and export according to the Interim Measures for Commercial Enterprises with foreign investment (Order No.12 of the State Economic and Trade Commission and the Ministry of Foreign Trade and Economic Cooperation of the People's Republic of China) and other relevant regulations. And the above decision is made in accordance with the relevant provisions in the Notice of the Ministry of Finance and the State Taxation Administration on the Issue concerning Refund of Tax upon the Goods Exported by Chinese-Foreign Joint Venture Commercial Enterprises (CaiShuiZi [1998] No.119 ).