Notice of the State Taxation Administration on Matters Concerning Export Tax Rebate Declaration and Review for Goods under Export Contract Filing
国家税务总局关于出口合同备案货物有关出口退税申报审核事项的通知
Instrument
application guide
This notice announces the full abolition of the relevant provisions on export tax rebate declaration and review for goods under export contract filing, effective from January 1, 2026, in accordance with the State Taxation Administration's Announcement No. 5 of 2026.