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根据《财政部海关总署国家税务总局关于扩大启运港退税政策试点范围的通知》(财税〔2014〕53号)和《国家税务总局关于发布〈启运港退(免)税管理办法〉的公告》(国家税务
According to the Notice of the State Administration of Taxation of the General Administration of Customs on Expanding the Scope of the Pilot Tax Refund Policy (Cai Shui [2014] No. 53) and the Notice of the State Administration of Taxation on Issuing the Administrative Measures on the Tax Refund (Exemption) (State taxation