国家税务总局关于保税区内出口企业出口退税有关问题的批复
国税函〔2006〕666号Issued July 6, 2006
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
青岛市国家税务局： 你局《关于保税区内企业取得进出口经营权后从事的非保税出口业务如何办理退（免）税的请示》（青国税发〔2006〕47号）收悉。批复如下： 考虑到《对外贸易经营者备案登记办法》施行后保税区内出口企业可在境内区外办理报关出口业务的实际情况，总局同意对保税区内出口企业在境内区外的出口货物，按照现行有关出口退税管理办法办理退税。
国家税务总局
二○○六年七月六日
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