国税发〔2005〕129号
Announcement of the State Administration of Taxation on Issuing the Administrative Measures for the Exemption of Value-Added Tax on Panda Bullion Coins (Trial)
国家税务总局关于发布《熊猫普制金币免征增值税管理办法(试行)》的公告
This document establishes trial administrative measures for exempting value-added tax on Panda bullion coins, specifying the scope, conditions, and procedures for the tax exemption. It was later partially annulled by a subsequent announcement in 2016.