Commission of Finance of Yunnan Province, State Administration of Taxation:

In order to further develop the export tax rebate experimental unit of export goods of border petty trade balanced by RMB in Yunnan Province, the State Council authorized that the export goods of border petty trade in Yunnan Province balanced by RMB bank transfer shall raise the tax rebate from 70% to 100% as from October 1, 2004, while the export goods balanced by cash shall remain a tax rebate of 40%. The execution time shall be in accordance with the export date indicated on the Export Declaration Form (Sheet of Export Tax Rebate).

Other matters concerned export goods tax rebate (tax exempt) of border petty trade balanced by RMB shall be executed in accordance with Circular of Ministry of Finance & State Administration of Taxation on Export Goods Trial Tax Rebate (Tax Exempt) of Border Petty Trade Balanced by RMB

Ministry of Finance,
State Administration of Taxation
October 29,2004


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