财税[2005]57号

颁布日期：20050328 　实施日期：20050401 　颁布单位：财政部、 国家税务总局

Cai Shui [2005] No.57

The finance bureaus （departments） of all provinces， autonomous regions， municipalities directly under the central government， cities directly under state planning， the finance bureau of Xinjiang Production and Construction Corps：

From April 1， 2005， as authorized by the State Council， the policy of export tax refund to the primary steel products as under the tariff code 7203， 7205， 7206， 7207， 7218 and 7224 shall be ceased. The specific enforcing date shall subject to the export date specified by the customs on the “customs declaration of export goods （for export tax refund only）”。

It is hereby notified.

The Ministry of Finance

The State Administration of Taxation.

March 28， 2005