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河南省国家税务局：你局《关于外商投资企业出口货物未取得法定的退（免）税凭证税务处理问题的请示》（豫国税发11997I251号）收悉。经研究，现批复如下：外商投资企业出口销售收入实现后，必须在税务机关规定的期限内提供各项法定的退（免）税凭证，否则应就上述销售收人向税
State Administration of Taxation of Henan Province: You Bureau is hereby notified that the Administration of Tax Collection of Tax Refund (Exemption) Tax Relates to the Exported Goods of Foreign-Funded Enterprises that Have Not Obtained Legal Purposes (Yu Shui Fa [11997I251]). After the study, it is hereby approved as follows: After the realization of the export sales income of a foreign-funded enterprise, the statutory tax refund (exemption) certificates must be provided within the time limit prescribed by the tax authorities, or the above sales tax shall be taxed