国家税务总局关于销售给日上免税行（上海）有限公司的免税出口卷烟核销问题的通知
国税函〔2006〕513号Issued May 18, 2006
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
各省、自治区、直辖市和计划单列市国家税务局：
根据国家烟草专卖局来函申请，经商海关总署同意，总局决定对国内卷烟出口企业经北京海关所属首都机场海关报关出口，销售给日上免税行（上海）有限公司的免税出口卷烟，准予按照《国家税务总局关于进一步加强出口卷烟税收管理的通知》（国税发〔1998〕123号）有关规定办理免税出口卷烟核销手续。
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