THE REPLY OF THE STATE ADMINISTRATION OF TAXATION ON ISSUES CONCERNING THE REBATE OF EXPORT TAXES TO EXPORT-ORIENTED ENTERPRISES IN BONDED AREAS

The Reply of the State Administration of Taxation on Issues Concerning the Rebate of Export Taxes to Export-oriented Enterprises in
Bonded Areas

Guo Shui Han [2006] No.666

State Taxation Bureau of Qingdao:

Your Request for Instructions on How to Deal with Rebating or Exempting the Tax of the Enterprises, which has obtained the Import-export
Operations Right in Bonded Areas and Engaged in the Non-Free Export Business (Qing Guo Shui Fa [2006] No.47) has been received, and
the following reply is made:

Considering the actual situation that, after the Measures for the Archival Filing and Registration of Foreign Trade Business Operators
is implemented, the export-oriented enterprises in bonded areas may handle the export customs declarations outside the area but within
the boundaries, the State Administration of Taxation hereby agrees to handle rebating the tax on the goods exported to outside the
area but within the boundaries by the export-oriented enterprises in bonded areas in accordance with the current relevant management
measures on the rebating of export tax .

State Administration of Taxation

July 6, 2006