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经人事部批准,原国家税务局于1988年在全国14个重点口岸设置了直属进出口税收管理处。今年,国务院决定,根据分税制财政体制的要求,设立中央和地方两个税务机构。为了适应税务机构分设和出口退税工作任务日益繁重的新情况,国家税务总局要求各地国家税务局进一步加强对出口退税工作的管理。现将各地出口退税机构设置的有关问题通知如下:
With the approval of the Ministry of Personnel, the original State Administration of Taxation set up the Direct Import and Export Tax Administration Office in 14 key ports nationwide in 1988. This year, the State Council decided to set up two tax authorities at the central and local levels in accordance with the requirements of the tax-sharing system. In order to meet the new situation of increasing tax authorities’ task of assigning and export tax rebates, the State Administration of Taxation requires all local tax authorities to further strengthen the administration of export tax rebates. Here are the relevant issues set by the export tax rebate agencies around the world as follows: