国务院关于对生产企业自营出口或委托代理出口货物实行“免、抵、

国发（1997）8号（February 25， 1997）
颁布日期：19970225 　实施日期：19970101 　颁布单位：国务院

To further invigorate the state-owned large- and medium-size enterprises， expand foreign trade and export and push ahead the agency system， the State Council hereby decides on the measures for tax “exemption， offset and refund” of export goods managed by production enterprises authorized to engage in import-export operations or entrusted to foreign trade enterprises as agencies. The relevant questions are notified as follows：

1. Range for tax “exemption， offset and refund”。 Export goods managed by all categories of production enterprises with import-export operational rights or entrusted to foreign trade enterprises as agencies， unless otherwise provided for， shall all implement the measures for tax “exemption， offset and refund”。

Implementation of measures for tax exemption for export goods by enterprises with foreign business investment the establishment of which was approved before December 31， 1993 shall continue up to December 31， 1998. Measures for tax “exemption， offset and refund” shall likewise be carried out on expiry.

2. “Exemption” of tax in measures for tax “exemption， offset and refund” means goods the export of which managed by production enterprises or entrusted to foreign trade enterprises as agencies shall be exempted from the valued added tax in the marketing link of the production enterprises； “offset” of tax means goods the export of which managed by production enterprises or entrusted to foreign trade enterprises as agencies shall be exempted from or refunded of the tax payment already made for raw materials， parts and components offsetting the payable tax payment of goods marketed domestically； “refund” of tax means goods the export of which managed by production enterprises or entrusted to foreign trade enterprises as agencies account for more than 50% of the total sales of goods of the enterprises in the corresponding period， the amount of tax which should be offset is greater than the payable taxation and has not been completely offset in one quarter， the portion of tax amount which has not been completely offset shall be refunded upon approval by the competent tax office for export refund.

3. In carrying out measures for tax “exemption， offset and refund”， the refund rate prescribed in the

4. These Measures enter into force as of January 1， 1997. Specific measures for implementation shall be formulated by the Ministry of Finance and the State Taxation Administration.

Measures for tax “exemption， offset and refund” for goods the export of which managed by production enterprises with import-export operational rights or entrusted to foreign trade enterprises as agencies constitute an important reform of export refund control measures. People's Governments at all levels should proceed from the overall interest of the country， strengthen leadership and actively support this reform. All departments concerned should closely cooperate with one another， solve the questions which emerge in the process of implementation in a timely manner， and in the meantime earnestly sum up experiences so as to create conditions for the gradual expansion of the scope of implementation of the measures for tax “exemption， offset and refund” and the further perfection of the export refund mechanism.