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各省、自治区、直辖市和计划单列市国家税务局:为了进一步支持出口加工区的发展,经商财政部同意,决定对出口加工区耗用的水、电、气实行退税政策。现通知如下:一、出口加工区内生产企业(以下简称区内企业)生产出口货物耗用的水、电、气,准予退还所含的增值税。区内企业须按季填报《出口加工区内生产企业耗用水、电、气退税申报表》,并附送下列凭证向主管出口退税的税务机关申报办理退
In order to further support the development of the Export Processing Zones, the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state planning: With the agreement of the Ministry of Finance and the Ministry of Commerce, the State Administration of Taxation decided to implement the tax rebate policy on the water, electricity and gas consumed by the export processing zones. It is hereby notified as follows: 1. The water, electricity and gas consumed by the manufacturing enterprises (hereinafter referred to as “enterprises in the zone”) in export processing zones for the production of exported goods shall be granted a refund of the value added tax. The enterprises in the zone shall fill in the Declaration Form for Consumption of Water, Electricity and Gas Recycled by the Production Enterprises in the Export Processing Zone on a quarterly basis, and attach the following vouchers to the tax authorities in charge of export tax rebates