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国务院就出口退税作出补充规定为贯彻落实国务院《关于调低出口退税率加强出口退税管理的通知》（国发明电［１９９５］３号）规定，最近，国务院办公厅又作出补充规定。补充规定要求１９９４年按“免、抵、退办法办理出口退税的内资生产企业及外商投资企业”，今后直接出...
Supplementary Provisions of the State Council on Export Tax Rebate In order to implement the “Notice on Reducing the Export Tax Rebate Rate and Enhancing Export Tax Rebate Administration” issued by the State Council (Guo Fa-shing [1995] No. 3), recently the State Council General Office also provided additional provisions. The supplementary regulations require that domestic producers and foreign-invested enterprises that handle export tax rebates be exempted in 1994, ...