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.