国税函[1999]13号
颁布日期：19990107 　实施日期：19980101 　颁布单位：国家税务总局

　　January 7, 1999

　　"Letter on the case of requiring China Huayuan Group Ltd. company and other enterprises to be put on the list of companies exporting the textile mechanism¹ for the sum duty drawback "has been received from the State Administration of Textile Industry, reflecting that the companies not included in the list of Circular cannot enjoy the policy of the sum duty drawback and affect the exports of the textile mechanism after delivery of Circular on the increasing rate of duty drawback for exporting the textile mechanism (CaiShuiZi [1998] No.107, hereinafter referred to Circular )by the State Administration of Taxation² and the Ministry³ of Finance. In order to carry out the spirit of encouraging the exports of the textile mechanism purposed by the State Council, after consideration and study, the following should be clarified:

　　I. All the export enterprises (excluding the enterprises with foreign investment established before December 31,1993, the same hereinafter)can enjoy the 17% rate of duty drawback, when they run by themselves the export of the textile mechanisms⁴ that are listed on the Circular from January 1, 1998 to December 31, 2000.

　　II. In terms of the export enterprises exporting since January 1, 1998 and imposed at the 9% rate of duty drawback, their tax should be calculated at the rate of 17% and the balance of tax should be returned.

　　III. The Circular enter into force as of January 1, 1998. When the former provisions contravene⁵ the Circular, the Circular shall be prevail.