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国家税务总局出台关于《出口货物劳务增值税和消费税管理办法有关问题的公告》(国家税务总局公告2013年第12号,以下简称《12号公告》),对《出口货物劳务增值税和消费税管理办法》(国家税务总局公告2012年第24号,以下简称《管理办法》)部分条款进行细化与调整,特别是出口企业或其他单
State Administration of Taxation promulgated the Notice on Issues Concerning the Administration of Value-added Tax and Consumption Tax on Exported Goods and Services (State Administration of Taxation Announcement No. 12 of 2013, hereinafter referred to as Announcement No.12), and amended the Measures for Value-added Tax and Consumption Tax of Goods Exported for Export Measures (State Administration of Taxation Announcement No. 24 of 2012, hereinafter referred to as the “Administrative Measures”) to refine and adjust some of the provisions, in particular, export enterprises or other single