国家税务总局关于出口甜菜粕准予退税的批复
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国税函[2000]861号
颁布日期:20001026  实施日期:20001026  颁布单位:国家税务总局

  GuoShuiFa [2000] No.861

  October 26, 2000

  Request for Instruction on Export Tax of the Beet1 Pulps2 of the Foreign Enterprises in My Province by the Heilongjiang Administration of Taxation3 (HeiGuoShuiFa [2000] No.148) has been received and aware of it.

  In light of request for refund4 for the export beet pulps, with a view of the beet pulps on the taxation list of Circular of the State Administration of Taxation on Modifying Feedstuff Note and Intensifying5 the Management of Levy6 and Exemption7 of Value-added Tax on Feedstuff (GuoShuiFa [1999] No.39), the State Administration of Taxation has decided8 that beet pulps levied9 exports duty are granted refund.



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1 beet 9uXzV     
n.甜菜;甜菜根
参考例句:
  • He farmed his pickers to work in the beet fields. 他出租他的摘棉工去甜菜地里干活。
  • The sugar beet is an entirely different kind of plant.糖用甜菜是一种完全不同的作物。
2 pulps 2554e419f471b74a814361b370c3d4de     
水果的肉质部分( pulp的第三人称单数 ); 果肉; 纸浆; 低级书刊
参考例句:
  • They seem satisfied with the pulps. 他们似乎满足于看低级书刊。
  • The lymphocytes of white pulps of spleen broke apart and disappeared. 脾脏白髓内淋巴细胞崩解、消失,法氏囊滤泡内淋巴细胞明显减少。
3 taxation tqVwP     
n.征税,税收,税金
参考例句:
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
4 refund WkvzPB     
v.退还,偿还;n.归还,偿还额,退款
参考例句:
  • They demand a refund on unsatisfactory goods.他们对不满意的货品要求退款。
  • We'll refund your money if you aren't satisfied.你若不满意,我们愿意退款给你。
5 intensifying 6af105724a108def30288b810d78b276     
v.(使)增强, (使)加剧( intensify的现在分词 );增辉
参考例句:
  • The allies are intensifying their air campaign. 联军部队正加大他们的空战强度。 来自辞典例句
  • The rest of the European powers were in a state of intensifying congestion. 其余的欧洲强国则处于越来越拥挤的状态。 来自英汉非文学 - 历史
6 levy Z9fzR     
n.征收税或其他款项,征收额
参考例句:
  • They levy a tax on him.他们向他征税。
  • A direct food levy was imposed by the local government.地方政府征收了食品税。
7 exemption 3muxo     
n.豁免,免税额,免除
参考例句:
  • You may be able to apply for exemption from local taxes.你可能符合资格申请免除地方税。
  • These goods are subject to exemption from tax.这些货物可以免税。
8 decided lvqzZd     
adj.决定了的,坚决的;明显的,明确的
参考例句:
  • This gave them a decided advantage over their opponents.这使他们比对手具有明显的优势。
  • There is a decided difference between British and Chinese way of greeting.英国人和中国人打招呼的方式有很明显的区别。
9 levied 18fd33c3607bddee1446fc49dfab80c6     
征(兵)( levy的过去式和过去分词 ); 索取; 发动(战争); 征税
参考例句:
  • Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
  • Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。
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