THE CIRCULAR ON CONTINUALLY SUSPENDING THE REFUND OF EXPORT TAX OF SOME CHEMICAL FERTILIZER BY THE STATE MINISTRY OF FINANCE, THE STATE ADMINISTRATION OF TAXATION AND THE STATE DEVELOPMENT AND REFORM COMMISSION

The State Ministry of Finance, The State Administration of Taxation and The State Development and Reform Commission

The Circular on Continually Suspending the Refund of Export Tax of some Chemical Fertilizer by The State Ministry of Finance, The
State Administration of Taxation and The State Development and Reform Commission

Cai Shui [2005] NO.192

December 29, 2005

To the Department (Bureau) of Finance of each province, autonomous region, municipality directly under the central government, city
specifically designated in the state plan, the Bureau of Administration of Taxation, the State Development and Reform Commission,
and the Financial Bureau of Xinjiang Production and Construction Corporations:

Approved by the State Council, from January 1, 2006, export tax refund on Carbamide Products with Export code 3102100010, 3102100090,
31028000 and Diammonium Products with Export Codes 3105300010, 3105300090 and 31054000 will be suspended, no matter whether the export
contract has been registered. The specific date of implementation will depend on the export date specified on the “export declaration
documents (exclusive for export tax refund)”.

Please comply and execute.