After the VAT adjustment notice comes out, several issues to pay attention to in tax refunds: The first information, effective from May 1, 2018, VAT taxable sales or imported goods, originally applied to 17% and 11% tax rates, the tax rates are adjusted to 16% and 10% respectively. After May 1st, no more invoices with special VAT invoices of 17% and 11% should be received. The second information, during the transition period on July 31, 2018, enterprises handling export tax rebates should pay attention to understanding the provisions of the transition period, and divide into commercial export tax rebates and production-oriented export tax rebates. (1) Before the issuance of commercial export tax rebate enterprises on May 1, 2018

The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government, ministries and commissions under the State Council, and agencies directly under the State Council:

The competent departments of commerce of all provinces, autonomous regions, municipalities directly under the Central Government, cities with separate planning status, and the Xinjiang Production and Construction Corps:

Guo Fa [2017] No. 39 The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government, ministries and commissions of the State Council, and agencies directly under the State Council: Actively utilizing foreign capital is an important part of China's opening up strategy. At present, economic globalization has shown new characteristics, and China's use of foreign capital is facing a new situation and new tasks. In order to deepen the supply-side structural reform, promote the reform of simplifying administration and delegating power, combining management and management, and optimizing services, further improve the level of legalization, internationalization and facilitation of China's foreign investment environment, promote the growth of foreign investment, and improve the quality of foreign capital utilization, the relevant matters are hereby notified as follows: I. Further reduce the restrictions on foreign investment access (