Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Administration on Export Tax Refund (Exemption)
The tax bureaus of various provinces， autonomous regions， municipalities directly under the Central Government， the taxation bureaus of various municipalities separately listed on the State plan and the taxation departments of import and export directly under the State Administration of Taxation：
We formulated the Measures for the Administration on Export Tax Refund （Exemption） according to the “Interim Regulations of the People's Republic of China on Value-Added Tax” and the “Interim Regulations of the People's Republic of China on Consumption Tax”， and hereby delievred to you， it will enter into force as of January 1， 1994...
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