中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900066606
辽国税发〔2007〕125号

Reply of the State Administration of Taxation on the Registration and Filing of Materials Used in Building Curtain Walls for Foreign Contracted Projects

国家税务总局关于对外承包工程建筑幕墙所用材料登记备案问题的批复

Issuer
Date
2007-09-29
Instrument
reply
Cited by
1
This document approves the inclusion of glass materials used in building curtain walls for long-term foreign contracted projects that were under construction or bid before July 1, 2007, into the registration and filing scope, allowing them to retain the original export tax rebate rate.
Full text · 原文 278 字
辽宁省国家税务局:<br> 你局《关于对外承包工程中建筑幕墙所用的建筑材料申请登记备案的请示》(辽国税发〔2007〕125号)收悉。经商财政部同意,批复如下:<br> 同意将2007年7月1日前已经在建、中标的长期对外承包工程或已经签订价格不能更改的长期对外承包工程合同项下出口的建筑幕墙所涉及的玻璃材料(税则号:7007190090、70072900、70080010、70161000、70169090),列入可登记备案范围,备案后准予按原出口退税率执行完毕。<br> 具体备案手续,参照《财政部 国家税务总局关于调低部分商品出口退税率的通知》(财税〔2007〕90号)办理。