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国税函[2007]1045号辽宁省国家税务局:你局《关于对外承包工程中建筑幕墙所用的建筑材料申请登记备案的请示》(辽国税发[2007]125号)收悉。经商财政部同意,批复如下:同意将2007年7月1日前已经在建、中标的长期对外承包工程或已经签订价格不能更改的长期对外承包工程合同项下出口的建筑幕墙所涉及的玻璃材料(税则号:7007190090、70072900、70080010、70161000、70169090),列入可登记备案范围,备案后准予按原出口退税率执行完毕。
Guoshuihan [2007] No. 1045 Liaoning Provincial State Administration of Taxation: You Bureau was informed that “Request for Registration of Construction Materials Used for Construction Curtain Walls in Foreign Contracted Projects” (Liao Guo Shui Fa [2007] No. 125) was received. With the approval of the Ministry of Finance, the Ministry of Finance promulgated the following: Approved the long-term foreign contracted projects already under construction and being won before July 1, 2007 or the glass materials involved in the curtain walls to be exported under the long-term foreign contracted projects contracts whose prices can not be changed Tax Code: 7007190090,70072900,70080010,70161000,70169090), included in the scope of registration filing, after the record is granted according to the original export tax rebate rate is completed.