中国政策档案 Governance Archive HOLDINGS 224,358 · FONDS 106
Record · chinatax ACC. 900064257

Announcement of the State Taxation Administration on Issues Concerning Export Tax Rebates (Exemptions) for Enterprise Export of Containers

国家税务总局关于企业出口集装箱有关退(免)税问题的公告

Issuer
Date
2014-10-21
Instrument
announcement
Cited by
0
This document clarifies that enterprises exporting new containers to foreign buyers, delivered to designated domestic yards with the required customs declaration forms, are eligible for export tax rebates (exemptions) in accordance with existing regulations, effective for exports in 2014 and subsequent years.
Full text · 原文 165 字
经研究,就明确企业出口新造集装箱退(免)税问题,现公告如下:  一、企业出口给外商的新造集装箱,交付到境内指定堆场,并取得出口货物报关单(出口退税专用),同时符合其他出口退(免)税规定的,准予按照现行规定办理出口退(免)税。  二、2014年及以后年度出口的,适用本公告。  特此公告。<br> 国家税务总局    2014年10月21日