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Does application drawback have when to be restricted
From;  Author:Stand originally

Basis " development of nation of total bureau of national tax Wu and reform committee about print and distribute " foreign investment project purchases homebred equipment drawback to run try out way " announcement " (duty delivers the state [2006]111 date) regulation:

1, attribute value added tax after the foreign trader of average taxpayer invests an enterprise to buy homebred equipment, should buy equipment to open value added tax oneself since the day of the make out an invoice of special bill inside 30 days, be in charge of levy mechanism attestation to its, what did not pass without crossing attestation or attestation is uniform do not grant to deal with drawback.

2, foreign investment company should buy equipment to open value added tax oneself since the day of the make out an invoice of special bill inside 90 days, fill in " foreign investment project purchases application form of homebred equipment drawback " , add the drawback formalities that sends relevant data to be in a landlord to be in charge of drawback mechanism to apply for to handle homebred equipment to its at the same time.



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