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How does the foreign-invested enterprise handle export rebate?
2005-11-30 16:04:02

For the goods within the production and export operation scope of a foreign-invested enterprise, if they accord with the relevant regulations in the Measures for Administration of Export Rebate (/Tax Exemption) and the Notice on Some Problems in Revenue Work of Foreign-invested Enterprises issued by the State General Administration of Taxation, the enterprise may apply to the competent taxing authority based on the relevant vouchers in the monthly report for approving exemption of VAT, while the inadequate part after deducting the period payable VAT for the goods sold in the domestic market from the corresponding the input tax on VAT my be returned.
 

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