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各省、自治区、直辖市、计划单列市人民政府,国务院有关部委:为进一步加强国家对免税业务的集中统一管理,促进我国免税业务在符合国际惯例、适应社会主义市场经济要求的前提下持续、健康发展,增强参与国际免税品市场的竞争能力,财政部、海关总署、国家税务总局和国家旅游局上报国务院的《关于进一步加强免税业务集中统一管理的请示》已经国务院批准,现印发给你们,请遵照执行。该请示中关于进一步加强免税业务集中统一管理的有关规定自2000年1月1
People’s governments of provinces, autonomous regions, municipalities directly under the Central Government, cities specifically designated in the state plan, and the relevant ministries and commissions of the State Council: In order to further strengthen the centralized and unified management of tax-exempt businesses by the state and promote the continuous and healthy development of our tax-exempt businesses in line with international practice and meeting the requirements of the socialist market economy And enhance their competitiveness in participating in the international duty-free market. The “Request for Further Strengthening the Centralized and Unified Management of Tax-Free Business” submitted by the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and the National Tourism Administration to the State Council has been approved by the State Council and is hereby issued to you. Please Complied. The circular on the further strengthening of tax-free centralized management of the relevant provisions since January 1, 2000