The state tax bureaus of all provinces， autonomous regions， and municipalities directly under the Central Government， municipalities separately listed on the State plan：
Recently， Letter Concerning Issues of Solving Value-added Tax Refund of Enterprises with Foreign Investment Purchasing Domestic Equipments issued by the Ministry of Foreign Trade and Economic Cooperation （WaiJingMao ZiZongHan [2001] No.983 ） was received. It reflects that during the course of handling tax refund procedures， some enterprises with foreign investment can not register for handling tax refund because they can not provide the Copy of Project Approval Paper of the Ministry of Foreign Trade and Economic Cooperation. It is known that according to the relevant laws and regulations， local competent departments in charge of foreign trade and economy may examine and approve investment projects of enterprises with foreign investment except the circumstance that the Ministry of Foreign Trade and Economic Cooperation examines and approves directly...