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各省、自治区、直辖市和计划单列市国家税务局、财政厅(局):根据《财政部、国家税务总局、中国人民银行关于出口退税机制改革后有关预算管理问题的通知》(财预明电[2003]1号,以下简称《通知》)的有关规定,2004年1月1日后企业出口货物发生的出口退税实行中央、地方分别按75%、25
State Administration of Taxation and Finance Bureau (bureau) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: According to the “Notice on the Budget Management after the Reform of Export Tax Refund Mechanism” issued by the Ministry of Finance, the State Administration of Taxation and the People’s Bank of China (Cai Yu Ming Dian [ 2003] No. 1, hereinafter referred to as the “Circular”), the export tax rebate of enterprises exported after January 1, 2004 shall be subject to 75% of the central and local tax authorities’