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Announcement of the State Administration of Taxation on Issuing the List of Transportation Enterprises and Transportation Facilities Which Are Eligible for Tax Refund (Exemption) Policy at Ports of Departure

Document No.:

Taxes:Tax Incentives

Date of Promulgation:

IssueDepartment:State Administration of Taxation

Date of Implementatio:2015-02-13


In accordance with relevant regulations of the “Notice of the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation on Expanding the Scope of the Pilot Program of Tax Refund Policy for Ports of Departure” (Cai Shui [2014] No.53) and the “Announcement of the State Administration of Taxation on Issuing the ‘Measures for the Administration of Tax Refund (Exemption) at Ports of Departure’” (Announcement No.52, 2014 of the State Administration of Taxation), the SAT has summarized the lists of transportation enterprises and transportation facilities which are eligible for the tax refund (exemption) policy at ports of departure as submitted by relevant areas, which are hereby promulgated as follows; please see Appendixes for specific lists.


The Announcement is hereby notified as above.



  1. List of Transportation Enterprises Which are Eligible for the Tax Refund (Exemption) Policy for Ports of Departure
  2. List of Transportation Facilities Which are Eligible for the Tax Refund (Exemption) Policy for Ports of Departure


State Administration of Taxation

February 13, 2015


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