国税函[2002]373号

颁布日期：20020430 　实施日期：20020430 　颁布单位：国家税务总局

　　GuoShuiHan [2002] No.373

　　April 30，2002

　　The State Taxation¹ Bureau of Shanghai：

　　The Request for Instruction on the Issue concerning the Refund² of Tax upon Goods Exported by Commercial Enterprises with Foreign Investment （HuShuiJin [2001] No.38） has been received. As for the question whether the tax upon the exported domestic goods purchased by commercial enterprises with foreign investment can be refunded³， the State Taxation Administration hereby decides to refund （exempt⁴）， from January 1， 2002， the tax upon the domestic goods subject to self-supported export and purchased by the commercial enterprises with foreign investment， which were approved to be established and to have the right to import and export according to the Interim⁵ Measures for Commercial Enterprises with foreign investment （Order No.12 of the State Economic and Trade Commission and the Ministry⁶ of Foreign Trade and Economic Cooperation of the People's Republic of China） and other relevant regulations. And the above decision is made in accordance with the relevant provisions in the Notice of the Ministry of Finance and the State Taxation Administration on the Issue concerning Refund of Tax upon the Goods Exported by Chinese-Foreign Joint⁷ Venture Commercial Enterprises （CaiShuiZi [1998] No.119 ）。