财税明电[2004]1号

颁布日期：20040315 　实施日期：20040315 　颁布单位：财政部、 国家税务总局

Caishui Open Telex [2004] No.1

March 15， 2004

The Departments （Bureaus） of Finance and the State Taxation Bureaus of all provinces， autonomous regions， municipalities directly under the central government， and cities separately listed in the state budgetary planning， the Financial Supervisor's Offices under the Ministry of Finance in all provinces， automats regions， municipalities directly under the central government， and cities separately listed in the state budgetary planning， the Bureau of Finance of the Xinjiang Production and Construction Corps：

In order to implement the provisions of “Temporarily suspending the tax rebate for urea export for one year to curb export growth” in the Urgent Circular of the General Office of the State Council on Ensuring Sufficient Market Supply of Food and Means of Production for Agriculture （Guobanfa Open Telex No.1 [2004]）， after consulting the National Development and Reform Commission， the relevant issues are hereby publicized as follows：

1. VAT rebate for all the urea products under export codes 3102100010， 3102100090， 31028000 shall be suspended temporarily from March 16， 2004 to March 15， 2005； Export of the above mentioned products during this period shall be subject to VAT according to relevant provisions. The specific date of implementation shall be based on the date of export indicated by the customs in the “Declaration Form for Export Goods” （the copy for export tax rebate）。

2. Urea export after March 16， 2004 in fulfilling contracts signed before March 16， 2004 shall still be subject to tax rebate rate of 11 percent. The signed contracts shall be submitted to the tax authorities in charge of export tax rebate for record.

Please implement the above accordingly.