财政部、国家税务总局关于以人民币结算的边境小额贸易出口货物试

财税[2004]178号

颁布日期：20041029 　实施日期：20041001 　颁布单位：财政部、 国家税务总局

Cai Shui [2004] No. 178

The Department of Finance and the Bureau of State Taxation of Yunnan Province：

With a view to further handling well the pilot work in the trial implementation in Yunnan of tax refund for export of goods under small-scale border trade settled in Renminbi， upon the approval of the State Council to， as of October 1， 2004， the rate of refundable amount of taxes has been adjusted from the present 70% to 100% if the export of goods under small-scale border trade in Yunnan is settled in Renminbi by means of banking transfer； and the present rate of refundable amount of taxes maintains at 40% if the export of goods under small-scale border trade in Yunnan is settled in cash. The specific time for implementation shall accord with the date of export indicated on the “Customs Declaration Form for Export of Goods （the Sheet for Tax Refund for Exports）” issued by the Customs.

Other matters relating to tax refund （exemption） for export of goods under small-scale border trade settled in Renminbi shall still be implemented in light of the provisions set by Ministry of Finance and the State Administration of Taxation Notice on Trial Implementation of Tax Refund （Exemption） for Export of Goods under Small-scale Border Trade Settled in Renminbi （Cai Shui [2003] No. 245）。

Hereby notify.

Ministry of Finance

State Administration of Taxation

October 29， 2004