Where the return of goods or the withdrawal of the customs declaration occurs after the completion of the tax refund on the export goods, the taxpayer shall repay the tax refunded according to the laws.

出口货物办理退税后发生退货或者退关的，纳税人应当依法补交已退的税款。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 17.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 17.05.2011

This circular shall be effective from the date of June 1, 2004 (The specific time for implementation shall be the export date as indicated by the customs houses in the Declaration on Export Goods (Used specifically for export tax refund purpose).

本通知自2004年6月1日起执行〔具体实施时间按“出口货物报关单（出口退税联） 海关注明的出口日期为准〕。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 29.06.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 29.06.2011

Those having obtained the qualification to engage in import and export business shall be disqualified for such qualification, while those being applying for the qualification to engage in import and export business shall be rejected.

属于已获得进出口经营资格的，应注销其进出口经营资 格；属于申请办理进出口经营资格的，不予办理。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 18.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 18.04.2011

Provided that there are precursor chemicals in the mixtures, dealers shall convert the amount of precursor chemicals and files applications to import (export) license, except for the compounding medicine preparations with precursor chemicals.

混合物中含有易制毒化学品的，经营者应折算易制毒化学品数量后按照本规定申请进（出） 口许可，含易制毒化学品的复方药品制剂除外。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

For commodities which come under state export license control, the enterprise shall apply for export license in accordance with the document of ratification, and Customs shall check and issue clearance.

其中属于国家实行出口许可证管理的商品，凭批准文件申领出口许可证， 海关凭以验放。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 18.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 18.04.2011

These aforesaid adjustments of export rebate rates shall come into force as of September 15, 2006 (based on the enter-out date).

以上出口退税率调整自2006年9月15日起执行（以报关出口日期为准）。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

“Let’s have no illusions: if we stop sending arms to export, then someone else will do it.”

如果我们停止出口武器，那么还会有别人去这样做的。”

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 01.11.2010

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 01.11.2010

All the bureaus concerned should be clearly aware of the serious situation faced with the peanut export in our country.

各局要充分认识当前我出口花生所面临的严峻形势。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

This Circular shall enter into force as of December 1, 2006 (the export date indicated on the "For Export Tax Rebate" of the declaration for export goods shall prevail).

本通知自2006年12月1日起执行（以出口货物报关单〈出口退税专用〉上注明的出口日期为准）。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

The base of export tax refund of every region as approved and verified by the State Council shall remain unchanged.

各地区出口退税基数维持经国务院批准核定的数额不变。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 29.06.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 29.06.2011

The term "unit consumption quantity" refers to the quantity of the imported materials consumed per finished export product by the processing trade enterprise under normal production conditions, and it is referred to as "unit consumption" for short.

单位耗料量，是指加工贸易企业在正常生产条件下加工生产单位出口成品所耗用的进口 料件的数量，简称单耗。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 18.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 18.04.2011

Both countries suffer from Russian trade embargoes on their most important export products – wines and foodstuffs.

这两个国家最重要 的出口产品——葡萄酒和粮食都遭到了俄罗斯的贸易禁运。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.02.2009

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.02.2009

The Ministry of Commerce shall terminate the investigation where the action of suspected under-issuance of export invoices is not existed upon the preliminary verification.

对初步认定不存在涉嫌低开出口发票行为事实的，商务部应终止调查。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 20.06.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 20.06.2011

The filing for records, import and export customs declaration, processing, and the verification and writing-off of goods under processing trade shall be conducted through paper documents and electronic data.

加工贸易货物的备案、进出口报关、核销，应当采用纸质单证和电子数据的形式。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 18.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 18.04.2011

The construction of export innovation base, an utterly new task, is an important carrier for deeply implementing the strategy of revitalizing trade through science and technology and transforming the growth pattern of foreign trade.

建设出口创新基地是深入实施科技兴贸战略，转变外贸增长方式的重要载体，是一项全新的工 作。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011