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各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,新疆生产建设兵团财务局:经国务院批准,决定自2002年1月1日起,对出口棉花的增值税实行零税率。具体执行日期以“出口货物报关单(出口退税联)”上海关注明的离境日期为准。适用零税率的出口棉花包括:海关出口商品代码5201未梳的棉花、5203已梳的棉花和52029900其他废棉。具体出口退税率文库由国家税务总局另行下达。请遵照执行。
The provincial finance departments (bureaus) of the provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate planning, the State Administration of Taxation, and the Finance Bureau of the Xinjiang Production and Construction Corps: With the approval of the State Council, it has been decided that since January 1, 2002, zero tax will be imposed on the value-added tax on cotton exports. The specific date of execution shall be based on the date of departure specified in the “Export Goods Declaration Form (Export Tax Refund)” and “Customs Clearance”. Export cotton with a zero tax rate includes: Customs Export Commodity Code 5201 uncombed cotton, 5203 combed cotton, and 52029900 other waste cotton. The specific tax rebate rate library will be issued separately by the State Administration of Taxation. Please follow the instructions.