财税[2004]178号

颁布日期：20041029 　实施日期：20041001 　颁布单位：财政部、 国家税务总局

　　Cai Shui [2004] No. 178

　　The Department of Finance and the Bureau of State Taxation¹ of Yunnan Province：

　　With a view to further handling well the pilot work in the trial implementation² in Yunnan of tax refund³ for export of goods under small-scale border trade settled in Renminbi， upon the approval of the State Council to， as of October 1， 2004， the rate of refundable⁴ amount of taxes has been adjusted from the present 70% to 100% if the export of goods under small-scale border trade in Yunnan is settled in Renminbi by means of banking⁵ transfer； and the present rate of refundable amount of taxes maintains at 40% if the export of goods under small-scale border trade in Yunnan is settled in cash. The specific time for implementation shall accord with the date of export indicated on the “Customs Declaration Form for Export of Goods （the Sheet for Tax Refund for Exports）” issued by the Customs.

　　Other matters relating to tax refund （exemption⁶） for export of goods under small-scale border trade settled in Renminbi shall still be implemented⁷ in light of the provisions set by Ministry⁸ of Finance and the State Administration of Taxation Notice on Trial Implementation of Tax Refund （Exemption） for Export of Goods under Small-scale Border Trade Settled in Renminbi （Cai Shui [2003] No. 245）。

　　Hereby notify.

　　Ministry of Finance

　　State Administration of Taxation

　　October 29， 2004