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2009年7月31日国税函[2009]411号广西壮族自治区国家税务局:你局《关于执行西部大开发税收优惠政策有关问题的请示》(桂国税发[2009]140号)收悉。经研究,批复如下:《财政部国家税务总局海关总署关于西部大开发税收优惠政策问题的通知》(财税[2001]202号)第二条第三款
July 31, 2009 Guoshuihan [2009] No. 411 State Revenue: Guangxi Zhuang Autonomous Region: Notice of the Board on Issues Concerning the Implementation of Preferential Tax Policies for the Development of Western China (Gui Shui Fa Fa [2009] No. 140) was received. As approved by the study, the reply is as follows: Article 3, Article 2 of the Circular of the General Administration of Customs of the State Administration of Taxation on the Preferential Tax Policies for the Western Development (Cai Shui [2001] No. 202)