NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON SUSPENDING THE TAX REFUND FOR EXPORT OF GASOLINE AND NAPHTHA

the Ministry of Finance, the State Administration of Taxation

Notice of the Ministry of Finance and the State Administration of Taxation on Suspending the Tax Refund for Export of Gasoline and
Naphtha

Cai Shui [2005] No.133

All financial departments (bureaus) and state taxation bureaus of all provinces, autonomous regions, municipalities directly under
the Central Government and the cities specifically designated in the state plan, and the financial bureau of the Xinjiang Production
and Construction Corps:

Upon the approval of the State Council, the tax (including the value-added tax and consumption tax) refund for vehicle gasoline and
air gasoline with the tariff code of 27101110 and the petroleum naphtha with the tariff code of 27101120 shall be suspended from
September 1, 2005 to December 31, 2005. The specific time for implementation shall be in line with the export date as indicated by
the customs in the Declaration Form of Exported Goods (Exclusively Used for the Tax Refund of Export).

Ministry of Finance

State Administration of Taxation

August 25, 2005