Notice of the Ministry of Finance and the State Administration of Taxation on Tax Issues Related to Export of Goods Not Subject to Tax Rebate and Goods with Reduced Tax Rebate Rates by Production Enterprises
财政部国家税务总局关于生产企业出口不退税和调低退税率货物有关税收问题的通知
This document addresses tax treatment for production enterprises exporting goods that are not eligible for tax rebates or have reduced rebate rates, covering consumption tax and value-added tax issues.