琼国税发〔2015〕132号
Reply of the State Administration of Taxation on Approving the Authority of Hainan Provincial State Tax Bureau for Examining and Approving Export Tax Rebates (Exemptions)
国家税务总局关于海南省国家税务局审批出口退(免)税权限的批复
This document approves the Hainan Provincial State Tax Bureau's request to continue its existing model for examining and approving export tax rebates, specifying that the Yangpu Economic Development Zone National Tax Bureau handles approvals for enterprises in that zone, while the provincial bureau handles approvals for other production enterprises.