Notice of the Ministry of Finance and the State Administration of Taxation on the Policy Concerning Urban Maintenance and Construction Tax and Education Surcharge After the Implementation of the Exemption, Credit, and Refund Method for Export Goods by Production Enterprises
财政部国家税务总局关于生产企业出口货物实行免抵退税办法后有关城市维护建设税教育费附加政策的通知
This notice clarifies the policy on urban maintenance and construction tax and education surcharge applicable to production enterprises after they adopt the exemption, credit, and refund method for exported goods.