Recently, the State Administration of Taxation issued an announcement clarifying the issue of tax refunds (exemptions) for export containers of enterprises. Since 2014, foreign trade companies have implemented the same tax refund policy for export containers as for exporters of export containers, and new container containers exported to the yard have been obtained. For export goods declarations and other tax refund vouchers, tax refunds are allowed.
              
     With regard to the issue of export of new containers, the previous document only stipulated the export containers of production enterprises, and the export of containers by foreign trade enterprises was not clear. In order to promote fair tax burdens and further promote the development of foreign trade, the State Administration of Taxation has clarified the regulations governing the tax rebate (exemption) for exporting new containers by enterprises, and clearly defined the new containers exported by enterprises to the yard, and obtained the declaration form for export goods (special for export rebates). , At the same time, in line with other export refund (exemption) tax regulations, approval for tax refunds. This provision unifies the export tax rebate policy of container foreign trade enterprises and manufacturing enterprises.