国家经济贸易委员会办公厅、海关总署办公厅关于外商投资企业、特

国经贸厅贸易[1998]346号
颁布日期：19981218 　实施日期：19981218 　颁布单位：国家经济贸易委员会办公厅、 海关总署办公厅

　　GuoJingMaoTingMaoYi [1998] No.346

　　December 18, 1998

　　The economic and trade commissions (economic commissions, economic planning commissions, and economic development bureaus) of Shanghai, Jiangsu Province, Zhejiang province, Ningbo, Fujian Province, Xia'men, Guangdong province, Shenzhen, Hainan province, and Guangdong Customs and all customs directly under the General Administration of Customs, and SINOPEC:

　　In the spirit of the Circular on Relevant Issues Concerning the Domestic Oil Products Supply after the Import Suspension of Diesel¹ Oil and Gasoline (GuoJingMaoMaoYi [1998] No. 653, hereinafter referred to as the Circular) jointly² issued by the State Economic and Trade Commission, the General Administration of Customs and the State Administration of Taxation³, and in order to ensure the supply of oil products to enterprises with foreign investment and domestic invested enterprises in special economic zones, relevant issues concerning the use of the purchasing voucher⁴ are notified as follows:

　　I. The oil purchasing voucher is issued by the economic and trade commission (economic commission, economic planning commission, economic development bureau) of each province and municipality. Please refer to Attachment⁵ I for the format⁶.

　　II. Enterprises are re-categorized as follows in Note 2 of Attachment I (the oil purchasing voucher format): A for enterprises with foreign investment, B for domestic invested enterprises in special economic zones, and C for import enterprises with foreign invested equipments. The preferential treatments are re-categorized as follows in Note 3: A for tariff⁷ and value-added tax exemption⁸, B for tariff and value-added tax to be reimbursed⁹ after collection, and C for no exemption treatment.

　　III. The format of the Oil Purchasing Voucher shall bear the stamp of the State Economic and Trade Commission. Please refer to Attachment II for the format of the stamp. For the code in the oil purchasing voucher, please refer to Attachment III.

　　All authorized¹⁰ agencies shall strictly¹¹ observe all the stipulations provided in the Circular, and strengthen the administration of the oil purchasing voucher and the stamp accordingly.

　　Attachment:

　　I. The format of the oil purchasing voucher for enterprises with foreign investment and domestic invested enterprises in special economic zones (omitted)

　　II. The format of the stamp (omitted)

　　III. The instruction on the code in the oil purchasing voucher(omitted)