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为规范出口企业出口货物远期收汇的退(免)税管理,经研究,国家税务总局、国家外汇管理局决定对出口企业出口货物远期收汇申报出口退(免)税实行备案证明管理。现将有关事项通知如下:
In order to regulate the refund (exemption) of tax administration on the forward exchange of exported goods exported by export enterprises, after the study, the State Administration of Taxation and the State Administration of Foreign Exchange decided to issue a refund (exemption) . The relevant matters are hereby notified as follows: