Ministry of Finance, The State Administration of Taxation Circular of Ministry of Finance and the State Administration of Taxation on Abolishing Taxation Policies relating to Steels Processed Cai Shui [2005] No.105 To department (bureaus) of finance in all the provinces, autonomous regions, municipalities directly under the Central Government Upon the approval of the State Council, the existing taxation policies related to steels processed and exported for special purpose I. The documents listed below shall be abolished from the date of July 1, 2005, 1. Circular on Tax-refund on Domestic Steel Sold in Tax-reserving Zones Replacing Imported Steel for Listed Enterprises (Cai Shui Zi 2. Complementary Circular on Modifying the Steel Producing Substitution Measures of Ministry of Finance, The state Economy and Trade 3. Circular on the Steel Producing Substitution Measures of The state Economy and Trade Commission, Ministry of Finance, The State Administration 4. Circular on Distributing ‘The Detailed Implementing Rules on Modifying the Steel Producing Substitution Measures’ of The State Administration 5. Circular on Issues Relating to Adjusting the Steel Producing Substitution Measures of The state Economy and Trade Commission, Ministry 6. Circular on Tax-refund on Steels Processed and Exported for Special Purpose for Listed Enterprises of Ministry of Finance and The 7. Circular on Issues Relating to Ensuring the List of Tax-refund on Steels Processed and Exported for Special Purpose Enterprises of II. Value-added tax shall be levied and invoice on value-added tax shall be issued on domestic steel sold by listed enterprises to the III. The known plan for the duty exemption on processing and exporting steels for special purpose in 2005 shall be reissued after being IV. The offset taxation shall be collected and late fee shall be captured in accordance from the listed enterprises by local Taxation V. As for the steels processed and exported for special purpose duty-freely sold to processing enterprises by listed enterprises ahead This circular is specifically issued. Ministry of Finance The State Administration of Taxation June 15, 2005 |
Ministry of Finance, The State Administration of Taxation
2005-06-15