国税函[2000]861号
颁布日期：20001026 　实施日期：20001026 　颁布单位：国家税务总局

　　GuoShuiFa [2000] No.861

　　October 26, 2000

　　Request for Instruction on Export Tax of the Beet Pulps of the Foreign Enterprises in My Province by the Heilongjiang Administration of Taxation (HeiGuoShuiFa [2000] No.148) has been received and aware of it.

　　In light of request for refund for the export beet pulps, with a view of the beet pulps on the taxation list of Circular of the State Administration of Taxation on Modifying Feedstuff Note and Intensifying the Management of Levy and Exemption of Value-added Tax on Feedstuff (GuoShuiFa [1999] No.39), the State Administration of Taxation has decided that beet pulps levied exports duty are granted refund.