（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation．In case of discrepancy, the original Chineseversion shall prevail.）

Circular of the State Administration of Taxation on Tax Refund for Export of Like Products Processed upon Entrustment of and Taken back by Production Enterprises before Formally Going into Production

State Administration of Taxation　　Guo Shui Han [2008] No. 8　　January 8, 2008

The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the State Council and cities specifically designated in the state plan,

Recently, letters have been received from some state taxation bureaus inquiring whether the products processed upon entrustment of and taken back by a production enterprise before formally going into production can be deemed as like products to the self-made ones of the enterprise to make export tax refund. Upon study, the following reply is hereby given: