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各省、自治区、直辖市和计划单列市国家税务局：为了正确贯彻《国务院关于调低出口退税管理加强出口退税率的通知》（国发明电［1995］3号）和《国务院关于调低出口货物退税率的通知》（国发［1995］29号）的精神，按照《财政部、国家税务总局关于印发〈出口货物退（免）税若干
The State Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning: In order to implement correctly the “Circular of the State Council Concerning the Reduction of Export Tax Rebate Management and Strengthening the Export Tax Rebate Rate” (Guo Guoye Dian No. [1995] No. 3) and the State Council on the reduction of export goods tax rebates The “Notice of Rate” (Guo Fa [1995] No. 29) was issued in accordance with the “Ministry of Finance and the State Administration of Taxation on Printing and Distributing Certain Export Tax Refund (Exemption) Taxes.