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Regulations of the Ministry of Finance Concerning
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1981.01.01
STATE COUNCIL OF CHINA
  REGULATIONS  OF  THE  MINISTRY  OF  FINANCE  CONCERNING  THE
COLLECTION AND REMISSION  OF  INDUSTRIAL AND COMMERCIAL TAXES ON
IMPORT AND EXPORT COMMODITIES
(Approved and Transmitted by the State Council on December 30, 1980)
CONTENTS
  CHAPTER  I  CONCERNING  THE  COLLECTION  AND  REMISSION  OF
INDUSTRIAL AND COMMERCIAL TAXES ON EXPORT COMMODITIES
  CHAPTER  II  CONCERNING  THE  COLLECTION  AND  REMISSION  OF
INDUSTRIAL AND COMMERCIAL TAXES ON IMPORT COMMODITIES
  CHAPTER  III  CONCERNING  THE  COLLECTION  AND  REMISSION  OF
INDUSTRIAL AND COMMERCIAL  TAXES  AND INCOME TAXES ON ENTERPRISES
ACCEPTING PROCESSING WITH SUPPLIED MATERIALS AND ASSEMBLY WITH SUPPLIED
CHAPTERS
  CHAPTER  IV  CONCERNING  THE  COLLECTION  AND  REMISSION  OF
INDUSTRIAL AND COMMERCIAL  TAXES  AND  INCOME  TAXES  ON CERTAIN
ENTERPRISES INVOLVED IN CONSTRUCTION ITEMS WITH LOANS
 It  is  hereby  stipulated  as  follows  on  the  question of
collecting and remitting  industrial  and commercial taxes on import
and export commodities in order to facilitate the protection of
domestic  production and the development  of  export  trade,  to
facilitate the import of foreign capital and advanced technology and
equipment and to ensure the protection of the country's financial
revenues and strengthen tax control:
  CHAPTER  I  CONCERNING  THE  COLLECTION  AND  REMISSION  OF
INDUSTRIAL AND COMMERCIAL TAXES ON EXPORT COMMODITIES
 (1)  An industrial and commercial tax shall be levied on industrial
products and  dutiable  agricultural, forestry, animal husbandry and
aquatic products for  export according to the provisions of the
state tax laws when the industrial  products  are  leaving  the
factory  or  when the agricultural, forestry, animal husbandry and
aquatic products are being purchased.
 (2)  As for the commodities exported with state approval, the
industrial and commercial tax shall be exempted on those whose cost
involved in earning foreign  exchange,  calculated after the tax is
deducted, is higher than the internal settlement price for foreign
exchange earned through trade in the same year; the industrial and
commercial tax can be reduced according to the circumstances on those
whose  cost  is  lower than the internal settlement price.  Tax
reductions  or remissions shall be reported to the Ministry of Finance
or  provincial,  municipal  and autonomous regional governments for
approval  in  accordance  with  the  provisions  of the current
tax administration system.
 (3)  Export  commodities  on  which  the  tax  is  reduced or
exempted upon approval,  shall  be  settled according to the price
after deducting the sum of tax reduction or remission when the supply
units sell them to the export department  (not including the tax
reduction or remission at the request of the supply units owing to
the big deficit involved in the manufacture of export commodities).
 (4)  When  commodities  on which the industrial and commercial tax
has been levied  are  transferred  to the export department for
sales abroad, the industrial and commercial tax already paid shall not
be refunded regardless of  the deficit involved in the export. when
export commodities on which the industrial and commercial tax has
been reduced or exempted are switched to sale on the home market, the
tax shall be paid as overdue according to the regulations if the tax
rate  exceeds  20%;  the industrial and commercial tax for  the
industrial  link or the purchase link shall not be paid if the tax rate
is no more than 19%, except otherwise stipulated.
 (5)  The  export  department and the manufacturing and managing
unit, in requesting  tax  reduction or remission, must provide
the  local  tax authorities  with  such  data  about the export
commodity as price, cost, profit or deficit and the cost involved in
earning foreign exchange through
export.
  CHAPTER  II  CONCERNING  THE  COLLECTION  AND  REMISSION  OF
INDUSTRIAL AND COMMERCIAL TAXES ON IMPORT COMMODITIES
 An  industrial  and  commercial tax shall be levied according
to  the provisions  of the state tax laws on the commodities imported
from abroad by the  foreign  trade department and other state-owned
enterprises, collective enterprises,  joint ventures with Chinese and
foreign  investment,  government  organs,   mass   organizations,
institutions,  etc.  But  industrial and commercial tax is exempted
on the following commodities:
 (1) Advanced technology and prototypes imported with state approval;
 (2)  Mechanical  equipment, parts and raw or processed materials
imported as capital  investment  by  the for

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