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各省、自治区、直辖市和计划单列市国家税务局: 近接中国有色金属工业协会及部分地区国家税务局来电来函,反映《财政部、国家税务总局关于出口电解铜退税问题的通知》(财税[2001]45号)下发后,部分地区存在理解、执行不一致的问题,要求予以进一步明确。经商财政部,现补充通知如下: 一、对财政部、国家税务总局财税[2001]45
The State Administration of Taxation of each province, autonomous region, municipality directly under the Central Government and cities specifically designated in the state plan: In the light of the incoming letter from China Nonferrous Metal Industry Association and the State Revenue Administration in some regions, the circular of the Ministry of Finance and the State Administration of Taxation on the Recycling of Electrolyzed Copper Export (Cai Shui [2001] 45), there are problems in some areas of understanding and implementing inconsistencies and require further clarification. Ministry of Commerce, Ministry of Finance, is now supplemented as follows: First, the Ministry of Finance, State Administration of Taxation tax [2001] 45