外商投资企业采购国产设备退税管理试行办法 Administration of Tax Rebates on the Purchase of Domestically-Manufactured Equi

ity in charge of tax refunds shall be responsible for pursuing the payment of the refunded tax.

　　PART SIX　MISCELLANEOUS PROVISIONS

　　Article 18　During the annual clearance period for the refund of tax for exports, the tax authority in charge of tax refunds for exports shall examine the use of domestically-manufactured equipment purchased by foreign investment enterprises.

　　Article 19　Foreign investment enterprises which counterfeit or alter Registration Booklets or use other such means to fraudulently obtain tax refunds on domestically-manufactured equipment shall be punished in accordance with the relevant provisions of Article 40 of the PRC, Administration of Tax Collection Law and have their eligibility for tax refunds on the purchase of domestically-manufactured equipment revoked.

　　Article 20　These Procedures shall be implemented as of 1 September 1999

┨网页设计特效库┠ http://www。z┗co⊙l。com/网页特效/