The Ministry of Finance, the State Administration of Taxation Circular of the Ministry of Finance and the State Administration of Taxation on the Question Concerning Taxation on the Export Goods CaiShuiZi [1994] No.58 August 25, 1994 The state tax bureaus of various provinces, autonomous regions, municipalities directly under the Central Government and municipalities With regard to tax on the export goods of enterprise with foreign investment, after studying the matter, we hereby issue to you the I. The goods produced and directly exported by enterprise with foreign investment are exempt from value-added tax and consumption tax, (1) Crude oil; (2) Goods prohibited from being exported by the state include natural bezoar, musk, bronze and acid bronze alloy, platinum; (3) Sugar. II. The goods produced by enterprise with foreign investment which are sold to domestic export-oriented enterprises or whose export is III. Among the goods produced by enterprise with foreign investment for direct export, the tax amount paid for the purchase of domestic IV. For the goods produced by enterprise with foreign investment which contain both goods for export and domestic sales, the amount of The amount of tax on purchase for export goods which cannot be deducted = The whole amount of tax on purchase in the month * (The |
The Ministry of Finance, the State Administration of Taxation
1994-08-25