财税[2004]178号
颁布日期：20041029 推行日期：20041001 颁布单位：财政部、 国家税务总局
Cai Shui [2004] No. 178
The Department of Finance and the Bureau of State Taxation1 of Yunnan Province：
With a view to further handling well the pilot work in the trial implementation2 in Yunnan of tax refund3 for export of goods under small-scale border trade settled in Renminbi， upon the approval of the State Council to， as of October 1， 2004， the rate of refundable4 amount of taxes has been adjusted from the present 70% to 100% if the export of goods under small-scale border trade in Yunnan is settled in Renminbi by means of banking5 transfer； and the present rate of refundable amount of taxes maintains at 40% if the export of goods under small-scale border trade in Yunnan is settled in cash. The specific time for implementation shall accord with the date of export indicated on the Customs Declaration Form for Export of Goods （the Sheet for Tax Refund for Exports） issued by the Customs.
Other matters relating to tax refund （exemption6） for export of goods under small-scale border trade settled in Renminbi shall still be implemented7 in light of the provisions set by Ministry8 of Finance and the State Administration of Taxation Notice on Trial Implementation of Tax Refund （Exemption） for Export of Goods under Small-scale Border Trade Settled in Renminbi （Cai Shui [2003] No. 245）。
Hereby notify.
Ministry of Finance
State Administration of Taxation
October 29， 2004
